If you are using a standard model then it will be accounted for as a liability in the accounts and business plan. Similarly projected income will be netted off against it. All this helps you arrive at a sensible budget.
If you are using the Redknapp model then you'll have already forgotten the...
Actually suggested those two semi-seriously on twitter. To be completely serious I have never seen Conway play up front but haven't been convinced by him out wide - though it's far too early to pass full judgement. Moving Ward would create a hole at LB where you'd have to choose between...