Which element is included in the three tiers of reconciliation results?

The element included in the three tiers of reconciliation results is Software Model Results. This component plays a crucial role in Software Asset Management (SAM) as it focuses on assessing and validating the software models that define how software is allocated, utilized, and managed within an organization.

Software Model Results provide a structured approach to understanding how a software inventory aligns with the actual software usage, taking into consideration licensing agreements, entitlements, and compliance requirements. By analyzing these results, SAM professionals can ensure that software assets are effectively managed and optimized, leading to better decision-making concerning procurement and usage.

In the context of reconciliation, using Software Model Results enables organizations to reconcile their physical or installed software counts against the licensed entitlements, thereby identifying discrepancies and providing insights into potential compliance issues. This proactive approach to reconciling software assets ensures that the organization maintains compliance with software licenses while optimizing costs associated with software purchases and usage.

The other options, while important in the broader context of software management, do not specifically represent elements of the reconciliation results tier as directly as Software Model Results do.