
What is it?
Available for EA and MCA customers, the Microsoft Azure Consumption Commitment (MACC) is a 3-year agreement where an organisation commits to spend a certain amount on Azure over that time period.
It doesn’t require an upfront payment of the agreed amount, rather the total must be reached by the end of the MACC term. Ongoing qualifying Azure spend (either PAYG or the purchase of Azure Prepayment) is deducted* from the total on a regular basis by Microsoft and the remaining balance can be seen in the Azure portal (or via REST API). In this way, it adds some flexibility to what’s possible with Azure commitment and budgets.
However, it is a contractual commitment so if future Azure spend has been over-estimated, an organisation will find itself expected to make up any shortfall at the end of the agreement.
*If you receive Azure credits from Microsoft, any services paid for using those will not count towards your MACC total.
Azure Marketplace
Certain 3rd-party services in the Azure Marketplace are eligible to count towards a MACC. In the Marketplace portal, there will be an “Azure benefit eligible” option to filter the applicable services.

This has the potential to be a decent benefit for many organisations as the use of cloud marketplaces is currently skyrocketing.
Resources
https://docs.microsoft.com/en-us/marketplace/azure-consumption-commitment-benefit