The FFP 'spreading' of annual losses over three seasons (ie to a maximum of £39 million in total) doesn't start until July 2016/17; for this season the maximum loss allowed is £13 million. Having said that, I too expect 'Boro to comply this season.
But £30 million spent on player purchase this season will, assuming the average contract length is 4 years, only 'cost' the business/club £7.5 million in amortisation/depreciation in the current year's accounts (but the same amount for the next 3 years too). If player signs mid-way through the...