Yep, it’s basically as I’m explaining even in crayon, the season on season amortization, equals the book price of the player and liability to the club.
I was explaining it in very simple terms, but you are right in the sense there can come a tipping point with wages as above over the length of the contract that might make it better sense in the long term to sell particularly if a player will decrease in value or won’t be involved. Klassen is another example.
If we sold Gylfi for 14 mill though, we save his wages but still on the hook to Swansea for the three years remaing on contract. We save his wage of course. But we crystalize a loss on the liability to Swansea (haven’t worked out what that is, but over 50% of his fee). So ball park 20 odd million. We crystalise a loss on the fee of 6 mill odd we have to find to pay Swansea. But we save wages on the last three years of contract.
Making a loss on the fee, loosening our top goal scoreer with no profit on the deal, but saving three years of wages makes little sense. Essentially it’s cutting your top goal scorer loose, paying 6 mill odd for the privilege all so you could save a wage for three years and not have the player.