{"id":1168,"date":"2025-11-01T17:03:15","date_gmt":"2025-11-01T20:03:15","guid":{"rendered":"https:\/\/4matt.com.br\/?p=1168"},"modified":"2026-06-22T14:29:15","modified_gmt":"2026-06-22T17:29:15","slug":"software-license-expenses","status":"publish","type":"post","link":"https:\/\/4matt.com.br\/en\/despesas-licenca-software\/","title":{"rendered":"Software Licensing: How to Manage Your Expenses"},"content":{"rendered":"<p>Software License Management (SLM) is the process of controlling, documenting, and optimizing the use of software licenses within an organization to ensure legal compliance, reduce costs, and increase security. In 2022, global spending on enterprise software reached approximately US$672 billion\u2014a growth of US$111 billion compared to the previous year\u2014making license control a strategic imperative of IT governance.<\/p>\n<h2>What is Software License Management (SLM)?<\/h2>\n<p>Software Management (SLM) is the set of practices for monitoring, controlling, and documenting all software licenses used in a company. This process is fundamental for reducing costs, avoiding waste, ensuring legal compliance, and strengthening the company. <a href=\"https:\/\/4matt.com.br\/en\/it-governance\/\">IT Governance<\/a>. A <a href=\"https:\/\/4matt.com.br\/en\/services\/software-asset-management-sam\/\">Software Asset Management (SAM)<\/a>, SLM, a component of ITAM, is the discipline that operationalizes SLM within corporate IT management platforms.<\/p>\n<h2>What constitutes software license expenses?<\/h2>\n<p>Software licenses are contractual documents that determine how a program can be used \u2014 whether it is in the public domain, protected by <em>copyright<\/em> or based on <em>open source<\/em>. A license defines:<\/p>\n<ol>\n<li>Usage rights (who can use it and how);<\/li>\n<li>Rules for copying and modifying the code;<\/li>\n<li>Update and technical support policies;<\/li>\n<li>Penalties for non-compliance.<\/li>\n<\/ol>\n<p>Understanding the different types of licenses and their financial impact is essential for efficient IT cost management.<\/p>\n<h2>Types of software licenses and their financial impact.<\/h2>\n<p>Each <a href=\"https:\/\/4matt.com.br\/en\/types-of-software-licenses\/\">license template<\/a> It requires a distinct management approach:<\/p>\n<ul>\n<li><strong>Perpetual Acquisition:<\/strong> Purchase of the right to use the software indefinitely. Generally without updates or maintenance included.<\/li>\n<li><strong>SaaS (Software as a Service):<\/strong> Recurring subscription (monthly or annual) with cloud-hosted software. Cost varies according to the number of active users or usage volume, requiring dynamic control.<\/li>\n<li><strong>Open Source and Free Software:<\/strong> Open source code does not necessarily equate to free software \u2014 customization and support costs apply.<\/li>\n<li><strong>License per Machine:<\/strong> Restricted use on one device, with updates included and administrative fees.<\/li>\n<\/ul>\n<p>The trend is towards increasingly customizable and consumption-based models, which increases the complexity of management.<\/p>\n<h2>How should licensing expenses be classified in accounting terms?<\/h2>\n<p>Expenses are classified as current or capital expenses according to their impact on equity \u2014 an essential distinction for accounting and <a href=\"https:\/\/4matt.com.br\/en\/gestao-financeira-de-ti\/\">financial planning<\/a>:<\/p>\n<ul>\n<li><strong>Current Expenditure:<\/strong> Temporary licenses, subscriptions, and leases (e.g., SaaS). Classified under item 3.3.XX.40 and recorded as a decrease in net worth.<\/li>\n<li><strong>Capital Expenditure:<\/strong> Development of proprietary software that integrates intangible assets. Classified under item 4.4.XX.40.<\/li>\n<\/ul>\n<h2>4 best practices for optimizing software licensing costs<\/h2>\n<p>A structured software license management system generates immediate savings and reduces audit risk. The four most effective practices are:<\/p>\n<ol>\n<li>Perform a complete inventory of all active software subscriptions in the organization;<\/li>\n<li>Systematically identifying and eliminating unused licenses \u2014 the so-called <em>shelfware<\/em>;<\/li>\n<li>Adopt a centralized management model with SAM tools integrated into the lifecycle of <a href=\"https:\/\/4matt.com.br\/en\/it-asset-management\/\">IT assets (ITAM)<\/a>;<\/li>\n<li>Review contracts before each renewal based on actual usage data \u2014 not estimates.<\/li>\n<\/ol>\n<h2>The risk of using unlicensed software.<\/h2>\n<p>Using pirated software has consequences that go beyond the initial cost saved:<\/p>\n<ol>\n<li>Vulnerability to cyberattacks and data theft (phishing and malware);<\/li>\n<li>Technical instabilities due to lack of support and updates;<\/li>\n<li>Loss of credibility and damage to the company&#039;s image;<\/li>\n<li>High fines and legal penalties for violation of <em>copyright<\/em>.<\/li>\n<\/ol>\n<p>Investing in official licenses is not just a matter of security and compliance, but also a matter of long-term business strategy.<\/p>\n<h2>License management as a pillar of IT governance.<\/h2>\n<p>IT governance requires alignment between technology and corporate strategy. License control is an essential strategic asset for IT maturity.<\/p>\n<ul>\n<li><strong>Avoid non-compliance and fines.<\/strong> \u2014 ensuring that the licenses in use do not exceed those contracted;<\/li>\n<li><strong>Ensures operational continuity.<\/strong> \u2014 by avoiding downtime due to unsupported or unstable software;<\/li>\n<li><strong>It promotes data-driven decision making.<\/strong> \u2014 regarding future acquisitions and renewals;<\/li>\n<li><strong>It supports the reduction of IT costs and risks.<\/strong><\/li>\n<\/ul>\n<h2>ITIL, COBIT, and ISO in software license control.<\/h2>\n<p>Several governance frameworks reinforce the importance of Software Asset Management:<\/p>\n<ul>\n<li><strong><a href=\"https:\/\/4matt.com.br\/en\/cobit-a-complete-guide\/\">COBIT<\/a>:<\/strong> It focuses on controlling, optimizing, and increasing the value of IT investments \u2014 licenses are assets to be managed within this framework.<\/li>\n<li><strong><a href=\"https:\/\/4matt.com.br\/en\/itil\/\">ITIL<\/a> and IT Asset Management (<a href=\"https:\/\/4matt.com.br\/en\/it-asset-management\/\">ITAM<\/a>):<\/strong> It guides the management of assets and configurations (<a href=\"https:\/\/4matt.com.br\/en\/guia-completo-cmdb\/\">CMDB<\/a>), with the software license being a critical configuration item throughout its entire lifecycle.<\/li>\n<li><strong>ISO\/IEC 38500:<\/strong> It defines principles for ethical and responsible IT governance, including the legal and efficient management of software assets.<\/li>\n<\/ul>\n<p>Incorporating these frameworks into the company&#039;s routine ensures not only compliance, but also maturity in the use of digital resources. <strong>4MATT, ServiceNow Elite Partner in Brazil<\/strong>, works on the implementation and support of SAM\/SLM programs integrated with the ServiceNow platform.<\/p>","protected":false},"excerpt":{"rendered":"<p>Software License Management (SLM): how to reduce costs, ensure legal compliance, and strengthen your company&#039;s IT governance.<\/p>","protected":false},"author":217054028,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_wpcom_ai_launchpad_first_post":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"{title}\n\n{excerpt}\n\n{url}","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_wpas_customize_per_network":false,"jetpack_post_was_ever_published":false},"categories":[1377,1387,1378],"tags":[1371,1385,1367,1379,1366],"class_list":["post-1168","post","type-post","status-publish","format-standard","hentry","category-itam","category-licenciamento-de-software","category-sam","tag-elite-partner","tag-governanca-de-ti","tag-itam","tag-sam","tag-servicenow"],"jetpack_publicize_connections":[],"jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/phhKzJ-iQ","jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/4matt.com.br\/en\/wp-json\/wp\/v2\/posts\/1168","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/4matt.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/4matt.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/4matt.com.br\/en\/wp-json\/wp\/v2\/users\/217054028"}],"replies":[{"embeddable":true,"href":"https:\/\/4matt.com.br\/en\/wp-json\/wp\/v2\/comments?post=1168"}],"version-history":[{"count":3,"href":"https:\/\/4matt.com.br\/en\/wp-json\/wp\/v2\/posts\/1168\/revisions"}],"predecessor-version":[{"id":1317,"href":"https:\/\/4matt.com.br\/en\/wp-json\/wp\/v2\/posts\/1168\/revisions\/1317"}],"wp:attachment":[{"href":"https:\/\/4matt.com.br\/en\/wp-json\/wp\/v2\/media?parent=1168"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/4matt.com.br\/en\/wp-json\/wp\/v2\/categories?post=1168"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/4matt.com.br\/en\/wp-json\/wp\/v2\/tags?post=1168"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}