I know I was putting it into simple terms. It’s depends on the players Book value.As above, no it doesn't. If you sell a player that has £0 value on the club accounts (an academy player for instance) then that £50m goes straight on the books. If for example Newcastle sold Tonali for £50m this January, they'd only record a profit of around £500k because his value on the club accounts is circa £49.5m.
Miggy book value is probably zero now as he extended his contract.
It also depends on how the transfer is paid I believe
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