Guys, sorry if this isn't clear. While a player is in contract, from an FFP perspective, you are bearing two costs - the contract cost and the capital cost of his transfer fee. Partey is out of contract, so there will be no contract portion on the income statement. (separate from the cash flow impact which is dependent on the timing of the transfer fee payments - in Partey's case 100% was paid on day 1, but with some players only 50 or 60% is paid on day 1).
So next year, our midfielders will look like
- Partey: 10m salary+ 0m amortization = 10m pounds total
- Merino 4.5 + 7.5m = 12m pounds
- Rice 12.4m + 20m = 32.4m pounds
- Odegaard 12.4m + 3m = 15.4m
So while Partey has the 3rd highest salary he will be far and away the cheapeast player on our income statement next year. from an FFP standpoint, this is a no-brainer.