https://redmondmag.com/articles/2020/01/30/extended-security-updates-requirements.aspx

https://techcommunity.microsoft.com/t5/core-infrastructure-and-security/preparing-to-deploy-extended-security-updates/ba-p/1139851

Microsoft offered more gritty details for IT pros deploying Extended Security Updates (ESUs) for either Windows 7 or Windows Server 2008 systems in a Thursday announcement.  The ESU program adds up to three years of patch support, but organizations must pay a year in advance for one year of support. They’ll need to renew the ESU licensing each year if support is still needed, but the costs are said to double each year.