I don't really get this line of thinking of spreading the cost over the life of the contract to see what the budget is. It's just wrong.. OK sure, the cash can be paid in installments and is spread over the life of the contract, but usually companies operate within a budget. If these players are being capitalized then this is essentially a Capex budget. Most companies produce Capex budgets (and realize there capex costs) on an accrual basis and not a cash basis, so would show the full cost at once.
Even if budgets are on a cash basis or the players cost is not considered capex and is P&L and prepaid over its life (unlikely). Anyone who I have seen done this, completely ignores the fact of other contracts that would have been signed in the past will also be realizing these costs over installments. So we should still be accounting for Auba's (or whoever is being paid over over time) contract in installments every year as well so would eat into subsequent years budget. Companies don't do that..
