Nah there done mate. i.e their contracts and ammortisation dont have to be honored by the club anymore so they fall off the balance sheet as a cost in the relevant year. Our last set of accounts (20/21) was 90%+ wages to turnover ratio. Since then all of the above contracts have ended so the club has dropped the cost of wages and amortisation from the relevant balance sheet i.e. in 21/22 and 22/23 - whenever they ended. If we claimed for them in Covid years all the better in 19/20 & 20/21 all the better.
We actually brought in revenue as well for some like Digne, Jamo, Richarlison and i believe even Bernard.
We are slowly getting in shape.