Key points - Count all employees, not just users, and this includes those outside the organization that support your internal business operations! How many individuals might that definition capture in a large enterprise, if you can indeed identify and track them accurately at all !! Then you're facing a tiered per user monthly subscription cost (that reduces based on higher volumes, phew) that would see a shop of 500 Employees facing $7,500 per month in subs!

So lets look at the licensing currently available for Oracle Java SE releases​:

• Oracle OpenJDK releases are under the open source GNU General Public License v2, with the Classpath Exception (GPLv2+CPE) (available since Java 9).
• Oracle JDK 17 (the 'Program') and later is available under the Oracle No-Fee Terms and Conditions License which permits free use inclduing for your own business operations, however, if you distribute software You must not charge Your licensees any fees associated with such distribution or use of the Program, including, without limitation, fees for products that include or are bundled with a copy of the Program or for services that involve the use of the distributed Program.
• Oracle JDK 11, Oracle JDK Java 8, and Oracle JRE with Java Web Start in Java 8, are available to Oracle Customers via My Oracle Support and also under the OTN License Agreement for Java SE. This OTN license permits personal use, development, testing, prototyping, demonstrating and some other limited uses at no cost.
• Oracle JDK 7 releases are available on My Oracle Support for Oracle Customers only.

For product releases after Java SE 8, Oracle will designate only certain releases as Long-Term-Support (LTS) releases. Java SE 7, 8, 11 and 17 are LTS releases. Oracle intends to make future LTS releases every two years meaning the next planned LTS release is Java 21 in September 2023. For the purposes of Oracle Premier Support, non-LTS releases are considered a cumulative set of implementation enhancements of the most recent LTS release. Once a new feature release is made available, any previous non-LTS release will be considered superseded. For example, Java SE 9 was a non-LTS release and immediately superseded by Java SE 10 (also non-LTS), Java SE 10 in turn is immediately superseded by Java SE 11. Java SE 11 however is an LTS release, and therefore Oracle Customers will receive Oracle Premier Support and periodic update releases, even though Java SE 12 was released.

This fundamentally raises some questions and no doubt financial concerns for many, so if you haven't done so already make sure you're across your Java landscape and can quantify not only future costs, but future efforts, and make the right decisions for how you want to continue with your Java developments and solutions.

So you might need to revisit those 2023 forecasts just to make sure you've covered any additional costs you might incur - or maybe challenge Microsoft to their commitment that "Our goal is to ensure every customer gets comparable support services at a comparable price, despite the benefit retirement." !