While businesses will be charged $61 for a single year of ESU, they also have the option to pay $122 for a second year and then $244 for a third year of updates. Microsoft will only offer consumers a single year if they’re willing to pay the $30 fee.
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https://www.theverge.com/2024/10/31/24284398/microsoft-windows-10-extended-security-updates-consumer-pricing