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If an MSL item is harvested from an asset, and then subsequently requested or found as a rogue on the asset (meaning it was either re-installed or never removed and found by Auto-discovery, or it was removed and requested for installation again), or in some other way re-authorized to be on the asset, if the harvested license has not been claimed by any other asset (meaning it is still un-allocated), the allocation engine will automatically reclaim the license that was being used to cover the authorization previously.  When a license is reclaimed, it is basically a nullification of the harvest event - it's as if the harvest event never occurred.  There will be no credit issued for the harvest and no charge issued for the software authorization (the charge and credit would go to the same business unit anyway).

The MIE does track, however, the harvest and reclamation of an MSL item, so it is possible to audit for such reclamation events.