To license SharePoint , you will either need to license by user (intranet sites) or by processor (extranet site).  If it’s for your customers employees or contractors, you have to license by user (SAL).  If you require Enterprise functionality, you will need to license SharePoint Standard and Enterprise together. (SharePoint Enterprise is an additive license to Standard).

Some things did change with the new edition.  For starters, I noticed the language in the SPUR has changed for the processor based license.  It now reads:

All content, information, and applications accessible by internal users must also be accessible to external users. Access to servers that provide content, information, and applications that are limited to internal users, must be licensed under SharePoint Server 2013 SALs. “External users” means users that are not either (i) your customer’s employees, or (ii) your customer’s onsite contractors or agents. All other users are “internal users.”

In other words, if you have users that are external and internal, you can license by processor for both scenarios.  The trick is this – the same information has to be accessible to both groups.  If it’s not, you would have to license internal users by SAL and external users by processor. If you are running this in a virtual environment – you will have to license the virtual processors.

To recap:

1. If you license SharePoint by user (internal employees only) you need to report SharePoint Standard Sals.  If you need SharePoint Enterprise, you need to report SharePoint Standard + SharePoint Enterprise

2. SharePoint requres SQL  (either Standard or Enterprise)

3. SharePoint Foundation is free.

4. Always report Windows

5. External users = processor.

6. Virtual environment? – Must license virtual procs (if external)

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