I appreciate that this is an accounting nerdy question but when the club signs a player, is the registration fee included in the playing budget for that season, or is it amortised over the length of the contract (as happens in the accounts)?
So, for example, if we (say) signed Leo for £2 million in January (the figure is just as an example), does the whole £2 million come out of the playing budget for 2012/13, or did we just amortise 6 months of his contract (which based on the above figure would be £222k in 2012/13) but would be twice that amount in the 2013/14 budget (which is how the Albion accounts would deal with it).
Thanks
So, for example, if we (say) signed Leo for £2 million in January (the figure is just as an example), does the whole £2 million come out of the playing budget for 2012/13, or did we just amortise 6 months of his contract (which based on the above figure would be £222k in 2012/13) but would be twice that amount in the 2013/14 budget (which is how the Albion accounts would deal with it).
Thanks