As someone pointed out, the higher rates offset the lack of upfront fee in about 3 years, unless the increases continue, then it might be 2. I did discover that 100c clients who migrated before 4/4 *add new users at the pre 4/4 rates*. And I presume they add them with the up front fee. So now I feel I need to keep both spreadsheets around. It's confusing. And meme for @JohnShaver.