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Yes, it looks like you do understand! The left column is the (best-estimate) amortised value of each player in the Summer 2024 transfer window - any variance from this on sale will be recognised as a profit or loss in the FFP/PSR calculation. Therefore as you note, to make up an alleged £100M...

They're not because, despite their massive headline spending, the long contracts for new players (meaning only a small part of the fee is recognised as a cost each season) and a reasonable level of player sales (meaning 100% of the fee is recognised as income in the season) have combined to **so...