If his original contract was 5 years then his value in 2022 will be 10.4mln

But, I am not really sure how depreciation works in case of contract extensions, maybe

@s4tch can help us.

to put it simply, it's the same way that it does without extension. you take the initial book value, and you divide it with the length of the contract in years, that's your yearly depreciation. the only difference is that with a new player, your book value is the purchase fee + some other selected expenses like agent fees and stuff, while with an extension, it's the already depreciated, current book value (plus eventual selected expenses).

romero's current book value is around 22,8, and if we extend with a further year, his depreciation will be 22,8/5=4,56m (instead of the original 5,3-5,4m). in two years, his book value will be 22,8-2x4,56=13,68, so we'll make an eventual tiny plusvalenza two years from now if atalanta take their 2m option. also, while his yearly depreciation is 4,56 from now on, we don't have to pay him any salary, but atalanta will pay us 2m + 2m in bonuses, so he'll cost us zero cash flow, bring in 2m in cash flow, and will have a negative effect of 4,56-2m on the financial result. (didn't check the latest report, so i might be slightly wrong on some of the numbers, but as an estimate, it should be fine.)

i reckon it's damage control at this point. without covid, i don't think we would have let him go so cheap.