Right, basically let’s take the Mount deal, call it £60m and say it’s six years. Chelsea immediately got a £60m fee, and Manchester United (however they agreed with Chelsea for payment structure) get a £60m asset on their books. Every year that asset depreciates based on the length of the contract, so start of year 2 he is worth £50m on the books, and so on unless he signs an extension or is sold. And his wages (which are the player contract side) don’t have any impact on the amortization value but do count against the P&L as operating costs. The accounting practices are a bit weird, but by no means does a club have to pay another club the transfer fee annually in equal parts, that’s just how it looks on a balance sheet.