Large organisations wishing to continue using Windows 7 can consider purchasing Extended Security Updates for Windows 7 to protect their existing desktops after that date. However Microsoft do not offer a SKU for this offering; it is an offering available to End Users on these Microsoft agreements only: EA, CSP, MPSA.

EA	Enterprise Agreement for commercial organizations with an enrollment of 500 or more users/devices; commitment-based.
CSP	Cloud Agreement for cloud services
MPSA	Product and Services Agreement for commercial organizations with 250 or more users/devices; transaction-based.

Overview

• Free maintenance for Windows 7 ends on 14 January 2020
• Extended Security Updates (ESU) is a VL offer, and replaces Custom Support Agreements (CSAs) via Premier Services
• Devices do not need to be covered by Software Assurance (SA) or E3 to purchase a Windows 7 ESU*
• Available for devices running Windows 7 Professional or Enterprise editions

Offer Details

• Available in EA/EAS, MPSA and CSP.  May be available in Open/OVS pending operational execution review.
• Customers with Windows Enterprise/Education will have an add-on option at half price.
• ESU includes security updates for critical and important issues as defined by MSRC.
• No volume waterfalls are available. The price is flat no matter how many devices a customer purchases.
• Extended Security Updates (ESU) will be available for purchase starting 1 April 2019

General FAQ

What do Extended Security Updates include?

Extended Security Updates (ESU) include security updates for critical and important issues as defined by the Microsoft Security Response Center for a maximum of three years after January 14, 2020. After January 14, 2020, if a PC is running Windows 7 within an organization that has not purchased ESU, it will no longer receive security updates.

What editions of Windows 7 are eligible for Extended Security Updates?

Extended Security Updates are available for Windows 7 Professional, Windows 7 Enterprise, and Windows 7 Ultimate.

When will the Extended Security Updates offer be available?

General availability will be announced March 2019.

Will the Windows 7 Extended Security Updates include patches for .NET? If so, which version?

Yes, patches will include support for the .NET 4.x release (as of January 2020) and .NET 3.5 SP1.

How will Microsoft deliver Extended Security Updates?

Upon purchasing Windows 7 ESU, the organization will be provided with a multiple activation key (MAK), which can be used to deploy to the covered devices. This MAK key is independent of the Windows 7 activation and can work in parallel with a Key Management Service (KMS) activation deployment. Additional technical details will be provided in a TechNet article published at a later date.

Source: https://query.prod.cms.rt.microsoft.com/cms/api/am/binary/RWtVnv