It is not entirely unrealistic you know. Remember, its not about the transfer fee its about the total cost.
Higuain would still cost a bomb. Presumably we would offer a 4 year contract at 7.5m NET per year. From an accounting point of view (assuming we paid the EU94.5m buy out clause), that would equate to amortization of EU24m per year + 15m a year in gross wages = close to EU40m per year.
Couple of things worth pointing out though.
Morata. We sold Morata for 30m. The accounting profit we book is NOT 10m. In fact it is 18m because his amortization was 4m per year and he was with us for 2 years meaning his book value was 12m at the time of sale. Selling Morata saved us another 4m in amortization + 18m in profit + gross wages saved of 7-8m. That is 30m in total.
Zaza. If he is sold for 25m, Accounting profit is 9m + 4m saved in amortization + 4m in gross wages = 17m
Pereyra. If he is sold for 18m, we actually book a healthy accounting gain as I think his book value would be 8m = 10m profit plus 3m saved in amortization + 3-4m in gross wages = 16m
So Zaza + Morata + Pereyra = 63m in Year 1. In Year 2, that would drop to 26m (as the gains are one-off). Conveniently though, Coman if bought by Bayern the following year for 25m is 25m of PURE profit as we got him for free.
By year 3 we may have also sold Pogba which would balance the books by then and we would be all fine and dandy with regards to FFP.
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I don't care about what some people say here about him being a choker. People said the same thing about Tevez in the champions league too. He is the most prolific center forward in Europe full stop. Having Higuain, keeping Pogba and having this line-up: Buffon, Barzagli, Bonucci, Chiellini, Alves, Pjanic, Marchisio, Pogba, Sandro, Dybala, Higuain - AND having subs like Benatia, Khedira, Mandzukic, and Pjaca means? Dare I say it, but we may actually be the favorites in the champions league.