TambourineMan this is what it potentially is.
Most likely I scratch your back deals where if you deal in. Oth directions, by increasing the sale price for each other, you improve the in year open. Basically, you only book the deprecation on cost side, but you book the sale price minus book value on revenue side.
In the event that it’s a youth academy product, there is no book value, so your call becomes revenue of player I sold minus deprecation of player I bought. This is a powerful in year accounting truck. But it still leaves you exposed with higher deprecation in future years. Whereupon you’ll cook up another scheme.
The other element these teams are dealing is the relative differences in salaries, cock are often underindexed in transfer discussions.
And then finally, not to sound conspiratorial- I wouldn’t be surprised if money is being kicked under the table. There are so many shady dealings in football.