This is the best summary I found. Can't vouch for its veracity but I found it both convincing and obviously alarming. In short, says we need to generate c £40m next season. We can save a bit on the high earners leaving. But that looks like jack leaving to me. Can't imagine Kodjia's stock is high enough https://heartoftheholte1874.wordpress.com/2018/02/20/villa-play-ffp-roulette-as-the-consequences-of-failing-this-season-becomes-clear/#more-37Any accountant types able to comment on this piece?
On the Hogan question, I don't think soScenario where we don't sell him, we amortise say 2.5m pa of costs (10m over 4 years)Scenario where we sell him for 5m we are better off. Though not sure if we can score the total income in one go (+2.5 net) or if it's also spread I may be wrong though. But doesn't stand to reason that you're worse off financially for generating income. I don't think we treat players as assets on balance sheet that are subject to depreciation. Otherwise you'd get a double hit every time a players value declined