Table of contents Report highlights7 ITAM challenges20Number of FTEs devoted to HAM and SAM activities(global results)21Which statement best describes where you arein implementing SAM in your organization?22What SAM-focused responsibilities does yourITAM team have?24SAM responsibilities by maturity25How are you measuring AI spend?26Do you use an MSP for any of your ITAM needs?27MSP usage by organizational size28Which statement best describes where you arein implementing HAM in your organization?29What HAM-focused responsibilities doesyour ITAM team have?30What FinOps-focused responsibilities does yourITAM team have?31SAM team responsibilities and where they report33HAM team responsibilities and where they report34What do your hardware sustainability policies include?35What’s your estimated wasted spend across your IT estate?36 Have you received notice or have you receiveda software audit in the last year?7 Do you have accurate visibility into thefollowing environments within your IT estate?8 Key findings9 Methodology10 ITAM is a critical and strategic function—and it’s evolving Where does your ITAM team report?13Does your organization have a FinOps team?14Interaction between ITAM and FinOps teams15Understanding the ITAM and FinOps teams’ relationship16Is your team upskilling for FinOps?17Which of the following teams does your SAM teamhave significant interaction with?18Which team is responsible for generating softwaresavings in public cloud environments?19 Table of contents How do you feel wasted spend has changed in the past year?38What are your challenges with SAM?39SAM challenges by maturity40 How much do you estimate your organization has spenton software vendor audits over the past 3 years? Top initiatives for SAM teams41 What practices have you implemented for managing SaaS?42 Estimate your organization’s annual spend on PAYGor BYOL software licenses that are running in the cloud For your SAM practice, how do you expect your focuson the following areas to change in the next 3 years?43 Of your organization’s annual PAYG/BYOL costs, what is theapproximate share for the following software vendors? Where are you seeing the biggest impactin mitigating price increases for Microsoft? Vendor snapshot45 How relevant are these software vendorsto your SAM program46 How relevant are these SaaS vendors to your SAM program?47 How relevant are these technologies to your SAM program?48 Estimate the percentage of time ITAM teamsspend on hardware responsibilities50 SAM and HAM success metrics focuson saving money63 Estimate the percentage of ITAM teams’ time spent onhardware vs. software and SaaS-related responsibilities51 What metrics are used to measure thesuccess of your HAM initiatives?64 Which vendors have audited your organizationin the past 3 years?53 What metrics are used to measure thesuccess of your SAM initiatives?65 Table of contents Comparison of European and North Americanorganizations that have a FinOps team81 SAM-generated savings by maturity level68 European SAM teams that have significant interactionwith other teams82 Demographics89 About Flexera98 Proper ITAM remains foundational to managing today’sincreasingly complex and expansive IT environments.The scope of ITAM continues to expand as organizationsbalance on-premises infrastructure with SaaS, public cloudand new AI-driven software. From this expansion a newquestion has emerged: Who should be responsible forcloud-based ITAM—FinOps teams or traditional ITAM teams?TheFlexera 2026 State of ITAM Reportexplores how ITAMprograms are adapting, where responsibilities are shiftingand how collaboration across FinOps, cloud, security andprocurement teams is reshaping the function. Based on a global survey of ITAM, SAM and FinOpsprofessionals, the report highlights both progress andpressure points. While visibility, optimization and cross-teamalignment are improving in several areas, rising AI adoption,ongoing audit exposure and growing software complexitycontinue to challenge organizations of all sizes. The findingsthat follow offer a snapshot of how ITAM teams are prioritizingtheir efforts today and where they’ll need to focus next toreduce risk, control costs and drive greater business valuefrom their technology investments. Report highlights Here’s a sample of key findings from this year’s report, representing trends in ITAMbased on a worldwide survey of 512 professionals performing IT asset management functions. At least half of all organizations are trackingAI spend as part of their software spend. Nearly half (48%) of companieshave been audited in the last year. Report highlights Optimizing software spend is the mostimportant initiative that SAM teams wantto advance in the next year. ITAM teams are struggling to get visibilityinto AI software and BYOL. Key findings AI is reshaping priorities faster thanorganizations can establish visibility ITAM is becoming more strategic asit converges with FinOps and cloud