Well since we're selling everyone... may as well amuse myself, while illustrating the reason that management is taking this approach (specifically the wage benefit), and since ex player sales, the profitability has taken a hit with all the recent spending, large sales help boost FFP metrics even if you're immediately going and buying something more expensive.
Out:
Dybala (€100M@€7M) - for some reason we want to sell
Pjanic (€100M@€6.5M) - one of highest salaries, and has struggled early in Sarri ball...who needs patience.?
Mandzukic (€20M@€4M) - old, almost less mobile than Lukaku.
Matuidi (€20M@€4M) - we saw his pass vs inter...
Rugani (€35M@€4M) - don't know why, but apparently he is for sale...
Kean (€40M@€0.5M) - juve don't like youth?
Khedira (€0M@€4M) - less mobile than Lukaku
Cancelo (€50M@€3M) - apparently he must go? - he really sealed his fate by dogging it in training
Perin (€10M@€2.3M) - ok, this one is logic
Higuain (€30M@€7.5M) - one everyone else is gone, why will he stay
= €405M in proceeds, we'll assume that book value is about
Approximate Book Value = €119M EUR = €286M Gain Sale
Outgoing wages = €7M+€6.5M+€4M+€4M+€4M+€0.5M+€4M+€3M+€2.3M+€7.5M =€42.8M in net wages @ 43% max tax rate, completely taxable or €75.08M in gross wages.
Annual Amortization eliminated = €19M
In:
Neymar (€180M@€25M) - no explanation
James (€50M@€7.5M) - inexpensive for type of player & friends with CR7, world class creator
Pogba (€150M@€10M) - Pogback
D. Alves (Free@€5M) - free, package deal with Neymar
Verratti (€100M@€8M) - Pjanic for Verratti switch actually saves money due to tax. And he's better on the ball.
Wout Weghorst €25M@€2M) - We "NEEED" a number 9 apparently. This guy is 197 cm, scored 17 goals, while creating 7, is good on the ball and a beast in the air. He's also cheap. At less than €2M net with Wolfsburg, he'd cost us like €2.5M gross if we offer him €2M. (he earns like €1.5M)
Total Spend =€505M
Annual Depreciation Effect in year = €82M
Incoming wages: €25M+€7.5M+€10M+€8M+€5M+€7.9M = €63.4M In Net Wages with only 50% taxable at top rate of 43% (effective tax rate = 21.5%) = €73.24M in gross wages because of the wonderful tax rule
Ooh baby, year one profit improvement on of €206M, via €286M gain, and wage reduction of €2M. Offset in part by an increase in annual depreciation of €82M. While, annual amortization expense increases by €82M, but you can always sell the Romero's, Favilli's etc to make up some of that. And the one year profit of €206M will eliminate this issue in the short term for Financial Fair Play. This wouldn't include sponsorship benefits from bringing in 2 of the most marketable stars in the world.
4-3-3
FW: Ronaldo, Neymar, Weghorst, Bernardeschi, James, Cuadrado, Costa, Pjaca
MF: Verratti, Ramsey, Rabiot, Pogba, Bentancur, Can
DF: Chiellini, De Ligt, Bonucci, Demiral, De Sciglio, Alves, Sandro, Pelligrini
GK: Woj, Buffon, Pinsoglio
---Ronaldo------------------------------------------------James--
---------------------------------Neymar--------------------------------
-------------Pogba----------------------------Rabiot----------------
--------------------------------Verratti----------------------------------
Sandro------Chiellini-------------De Ligt---------Alves------
-----------------------------------Woj------------------------------------
--------------------------------Weghorst-------------------------------
Costa-----------------------------------------------Bernardeschi
-------------Ramsey----------------------------Can------------------
--------------------------------Bentancur------------------------------
MDS--------------Bonucci-----------Demiral-------Cuadrado
-----------------------------------Buffon----------------------------------