Wrong completely.
You are talking about FPP which is a Eufa rule
P&S works entirely on whst you are paying the selling club that year.
So you buy two players for 30m and 20m
Player A 15m up front 10m second year a 5m in bonuses. Year one you are charged on P&S 15m year two 10m and whenever the bonus is triggered you psy it in that seasons costs.
Player B 0m up front year two 0m year three 20m you pay nothing on p,&s years one and two and 20m year three -
Btw the second example is the deal saints got on Livoremento
Lets just all agree that not a single 1 of us knows how FFP or Profit and Loss works and leave the accounting to the accountants.Not sure that quite right mate.
I think that would be for the best.