For beregning af Value Units se:
https://www-112.ibm.com/software/howtobuy/passportadvantage/valueunitcalculator/vucalc.wss

Nedenfor ses uddrag af info fra IBMs web:
TSM along with the rest of IBM’s middleware, formerly licensed using the per processor metric will now be licensed in processor value units.
A Processor Value Unit is a pricing charge metric for license entitlements which is based upon the quantity of processor cores used for a given product. A processor (commonly called a 'core') is a functional unit within a computing device that interprets and executes instructions. A processor consists of at least an instruction control unit and one or more arithmetic and/or logic unit. With multi-core technology, each core is considered a processor. Not all processors require the same number of Processor Value Unit entitlements.

The conversion to Processor Value Units:
To convert existing per processor licenses to the new processor value unit licenses, we have used a conversion factor of 100. As an example, each core on an x86 dual-core based system required one half of one license entitlement before this announcement. To convert this to processor value units, you would multiply the 0.5 per processor license by the conversion factor of 100 to get the new processor value unit requirement of 50.
By using a conversion factor of 100, we have eliminated fractional licenses and simplified the task of determining the number of licenses required on a server. And just like the previous licensing structure, processor value units for a product are fully transferable among systems. This will help customers protect their middleware investments and increase the flexibility they have to evolve their system architecture to better support their business processes.