Wow that is expensive. Values the player at 60m.
However, it may have been in the interests of both clubs to inflate the value of all of the players. McKennie's value is inflated to 30m and Iling Junior at 15m is also inflated.
Aston Villa needs the big capital gain to avoid FFP and is willing to pay an inflated figure for the players in exchange knowing full well nobody would have paid 60m for luiz on their own.
From our perspective....
McKennie was costing us 8m a year in gross salary and amortizations. His sale of 30m nets us a capital gain of 25m against his book value.
Iling Junior was costing us only 1m a year in gross salary and amortizations. His sale of 15m, is a capital gain of 14.5m against his book value.
The 2 players net us one off capital gains of ~40m and ongoing savings of 9m a year.
Luiz is rumored to get a NET salary of 4.5m a year or 8.3m in gross salary. His amortization assuming its a 5 year deal will be very big at 12m per year. So his annual cost will be 20m a year to the accounts.
So one off gains of 40m but net ongoing additional costs of 11m a year. But replacing Tek with Gregorio, makes it closer to even.