Had a little time this morning to get through Juve's dealings this summer, net expenditure in particular, a term used loosely by various football pundits.
2015/16
[TABLE] [TR] [TD]Player[/TD] [TD]Transfer fee[/TD] [TD]Bonuses[/TD] [TD]Amortization basis (investments)[/TD] [TD]Contract duration[/TD] [TD]Anual amortization costs[/TD] [/TR] [TR] [TD]Mandžukić[/TD] [TD]19m[/TD] [TD]2m[/TD] [TD]21m[/TD] [TD]4 years[/TD] [TD]5.25m[/TD] [/TR] [TR] [TD]Dybala[/TD] [TD]32m[/TD] [TD]8m[/TD] [TD]40m[/TD] [TD]5 years[/TD] [TD]8m[/TD] [/TR] [TR] [TD]Pereyra[/TD] [TD]14m[/TD] [TD]1.5m[/TD] [TD]15.5m[/TD] [TD]4 years[/TD] [TD]3.88m[/TD] [/TR] [TR] [TD]Zaza[/TD] [TD]18m[/TD] [TD]
[/TD] [TD]18m[/TD] [TD]5 years[/TD] [TD]3.6m[/TD] [/TR] [TR] [TD]∑[/TD] [TD]83m[/TD] [TD]11.5m[/TD] [TD]94.5m[/TD] [TD]
[/TD] [TD]20.73m[/TD] [/TR] [/TABLE]
[TABLE="width: 621"] [TR] [TD]Player[/TD] [TD]Transfer fee[/TD] [TD]Economic positive effect (transfer fee - net book value)[/TD] [TD]Bouses[/TD] [/TR] [TR] [TD]Vidal[/TD] [TD]37m[/TD] [TD]31.7m[/TD] [TD]2m[/TD] [/TR] [TR] [TD]Ogbonna[/TD] [TD]11m[/TD] [TD]2.3m[/TD] [TD]
[/TD] [/TR] [TR] [TD]∑[/TD] [TD]48m[/TD] [TD]34m[/TD] [TD]2m[/TD] [/TR] [/TABLE]
*Berardi's sale will be accounted for in 2014/15 and will have positive effect for about 7.3m.
Net spend is diffference between investments and economic positive effect, therefore for 2015/16 it is about 60.5m according to various statements published on Juve's official site.