I thought there was some complex method whereby meagre incomings are converted into massive purchases without contravening FFP.
Zatara is always using it to explain how Keane could be replaced by some kind of worldy.
Its related to players book values.
A: Delph as an example. Cost £8mil which is spread over his 3 year contract (doesnt matter if we paid £8mil up front or however its structured with City).
So after 1 year hes worth £5.33mil in book value per FFP. If we sell him for £5.4mil we show a profit of £670k + his wages are also saved which may be £80k so thats £7.68mil + £670k = £8.35mil off FFP.
The part about the wages being added I am not sure if this may be totalled or is separate from the transfer fee.
B: If we just use a transfer amount then if we sell Bernard for £12.5mil we then have no amortization of a transfer fee.
That £12.5mil can then be spent over a course of a players contract. E.g if we sign one single player or several players on 5 year deals then £12.5mil × 5 = £62.5mil.
We also release his wages.
Selling schneiderlin + Hornby for circa £4mil gives us £20mil to spend + their wages and all the others like Garbutt and Niasse/Martina etc.
So,in short if we sell players for say £50mil then we can spend £250mil if incoming players are on 5 year deals.
C: If we have signed Digne for £18mil then we wipe off £3.6mil a season so now we have £10.8mil left to pay on his deal.
If we extend his contract to 5 years then that process starts again meaning we only need to pay £2.16mil a year on the books as its £10.8 /5 years