Microsoft Partners need to understand the different attribution models (CPOR, DPOR, CUA, PAL, MBS, PRACR) to maximize their impact recognition and business benefits within the Microsoft ecosystem.
Microsoft Partners face a complex landscape when it comes to attributing their impact and getting recognized for their contributions within the Microsoft ecosystem. With multiple attribution models available, each serving different purposes and business scenarios, it's crucial to understand which metric aligns best with your business goals and the type of impact you want to drive.
Let's break down the six key attribution models that Microsoft Partners should understand: CPOR, CUA, DPOR, PAL, MBS, and PRACR.
CPOR - Claiming Partner of Record
CPOR (Claiming Partner of Record) is a claims-based model where one or more partners can claim servicing ownership of a Modern Work or Dynamics 365 subscription/workload via Partner Center. This model reduces dependency on customer actions and gives partners direct control over reporting their impact.
Key characteristics of CPOR include:
- One partner per workload/subscription
- Claim-based, not permission-based
- Separate from Azure infrastructure attribution
- Ideal for Modern Work or Dynamics 365 workloads
CPOR is particularly useful when you want to track consumption influenced by the servicing partner in the customer tenant, and you need a straightforward way to claim ownership without requiring extensive customer permissions.
CUA - Customer Usage Attribution
CUA (Customer Usage Attribution) attributes Azure consumption to a Systems Integrations partner based on deployment-level tracking using an Infrastructure-as-Code approach. This model requires creating a unique GUID for each solution per customer, registering it via Partner Center, and injecting it into the customer's Azure tenant through deployment scripts.
CUA is preferred when you need:
- High granularity in tracking individual end customer usage
- Durable attribution that survives infrastructure changes
- Strong reporting quality for Azure Consumed Revenue (ACR) and Microsoft's internal analytics
However, CUA should not be used for Azure Virtual Machine offers or solutions that make use of Azure Kubernetes Services, VM Scale Sets, or Azure Batch, as these scenarios don't correctly measure impact.
DPOR - Digital Partner of Record
DPOR (Digital Partner of Record) associates one servicing partner to an Azure, Modern Work, or Dynamics 365 subscription. Unlike CPOR, the power of control is on the customer side, as only the customer can change the ID on the subscription level.
Key points about DPOR:
- Initially created for Enterprise Agreement (EA) contracts
- Now also available with Microsoft Customer Agreement (MCA) contracts
- Needs to be re-entered when workloads move from EA to MCA contracts
- Enables impact tracking across all three Microsoft Clouds for one partner on subscription level
DPOR is ideal for partners who want to track consulting and consumption impact across Azure, Modern Work, and Dynamics 365 for a single partner relationship.
PAL - Partner Admin Link
PAL (Partner Admin Link) is an automated Azure-native attribution mechanism that links a partner's MPN ID to Azure resources in the customer Azure tenant where the partner is delivering and operating services. This model tracks partner influence on Azure consumption based on permissions and scope.
To enable PAL tracking:
- The partner needs an account or service principal in the end customer's tenant
- That identity must be associated with the partner's MPN-ID
- The identity needs RBAC permissions assigned at subscription, resource group, or resource level
- Works across Microsoft Customer Agreement (MCA), Web Direct, and EA contracts
PAL is recommended as the default for system integration partners delivering services in customer tenants, offering durability across contract transitions and automated tracking without manual reporting.
MBS - Marketplace Billed Sales
Marketplace Billed Sales (MBS) represents the value of partner solutions that customers purchase and are invoiced for directly by Microsoft through the Microsoft commercial marketplace. This model applies to SaaS, virtual machines, managed applications, and other transactable partner offers.
Key benefits of MBS:
- The partner doesn't need to go through the procurement vendor onboarding process
- The customer receives one Microsoft invoice, contributing to a lean procurement process
- Indicates real commercial adoption, not just marketplace listing
- Marks important milestones for IP Co-Sell eligibility
Once achieved, purchasing end-customers can retire the entire amount of Azure consumption from their Microsoft Azure consumption commitment (MACC), creating a win-win scenario for both parties.
PRACR - Partner Reported Azure Consumed Revenue
PRACR (Partner Reported Azure Consumed Revenue) is a KPI where partners report Azure consumption on behalf of a customer for workloads running in the partner's Azure tenant but utilized by an end customer. This model exists because standard Azure Consumed Revenue (ACR) is tied to a customer and only sees consumption in customer tenants.
PRACR is essential for SaaS ISVs who run their solutions entirely in their own tenant, making that Azure usage visible for deduction from the end customer's MACC and for Microsoft sales and incentives. Key characteristics include:
- Partner reported and manually collected
- Monthly reporting (currently not auto-detected)
- Applies to SaaS offers hosted in the partner Azure tenant
- Enables IP Co-Sell benefits
PRACR is NOT a billing mechanism, not used for customer-tenant attribution, and not intended for SI/consulting services.
Choosing the Right Attribution Model
When deciding which attribution model to use, consider these key questions:
For Azure consumption attribution in customer tenants:
- Use CPOR, CUA, DPOR, or PAL depending on your specific scenario
- CPOR for Modern Work/Dynamics 365 workloads with partner control
- CUA for Infrastructure-as-Code deployments requiring high granularity
- DPOR for single-partner impact tracking across all Microsoft Clouds
- PAL for automated tracking of SI services with proper permissions
For consumption in partner tenants:
- Use PRACR for SaaS solutions hosted in your Azure tenant
- Enables end customers to benefit from their MACC
- Makes your Azure usage visible for Microsoft incentives
For marketplace solutions:
- Use MBS to track sales through Microsoft commercial marketplace
- Unlocks Marketplace Rewards benefits
- Enables IP Co-Sell eligibility
Understanding these attribution models and choosing the right one for your business scenario is crucial for maximizing your impact recognition within the Microsoft ecosystem. Each model serves a specific purpose, and using the appropriate one ensures you get the recognition and benefits you deserve while providing Microsoft with accurate data about your contributions to their platform.
Remember that these are high-level comparisons, and it's highly recommended to dive deeper into each model's specifics to make the most informed decision for your particular business needs and partnership goals.

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