Selling players who have graduated from the academy can be a financial goldmine for football clubs. Using amortisation allows clubs to account for their transfers strategically, maximizing profit while playing within financial regulations.
Amortisation means that clubs spread the transfer fees of new signings over the duration of their contracts, creating more financial flexibility and allowing clubs to invest in new talent sooner.
In contrast to purchases, the sale of players is recorded in full in the accounts during the year they are sold, resulting in the potential for substantial profits from academy graduates.
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