Think its that the player is still under contract for that long but they cannot amortise the contract over that long.
In other words its written off in 5 chunks over 5 years rather 8 smaller chunks over 8 years, which i think was the plan.
Yeh I get that, but what incentive have Chelsea got to give the player those 2 years buffer was more my question, 5 is enough isn't it lol