Hello Neil Latman, When you upgrade from SQL Server 2008 R2 (or below) to SQL Server 2012 using your Software Assurance rights you can continue to use your existing license model until the end of your Software Assurance cycle. This means that if you have CPU licenses under SQL Server 2008 R2 you can continue to use those CPU licenses under SQL Server 2012 until your Software Assurance expires. Once it expires you will need to true up on the number of CPU Cores. When this true up happens each CPU license that you had before will count towards a minimum of 4 CPU Cores (if you have Data Center Edition CPU licenses of SQL Server 2008 R2 you will be credited a minimum of 8 CPU Cores for each CPU license).If you have a large server that needs upgrading talk to you Microsoft Account Manager or Microsoft Partner about the core credit that you’ll get for your legacy CPU licenses. Below URL explains the licensing model of SQL server 2012 http://itknowledgeexchange.techtarget.com/sql-server/sql-server-2012-licensing-changes/ Hope this helps.
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