lorddulaarsenal There's no way Chelsea is selling Joao Pedro due to his amortization costs, just like there isn't really much chance of us selling Gyokeres or Madueke. I really wish more of these media outlets would report on this specific topic. If Chelsea sold Joao Pedro this summer, he would still have a book value of 48.6m pounds (bought for 56.7m over 7 year contract, each year amortizes 8.1m). To my understanding, that means even if they sold him for 80m this summer, they'd only add 31.4m to their budget. It's one of the biggest reasons why I felt that their "creative accounting" was actually pretty dumb in the long run unless they literally hit on every single signing. You're seeing it this summer with Enzo asking out - they can't sell him for cheap since they still have a ton of book value left on him. Even if they do sell him for the same price as they bought him, they only add a fraction of that to their budget.
It's also why commentators like Magic Hat on X are saying that in order for Chelsea to recoup funds this summer, they are going to have to sell players that are close to full profit like Palmer and youth academy graduates like Acheampong.