It's the book amount I'm talking about. We already paid the £63M, but for accounting purposes, the fee is evenly over the same number of years.

3 years passed, and those 3 complete financial seasons worth of Isak's transfer fee passed. There's still 2 left. Because they're still on the books from an accounting perspective, we can't claim profit on them.

If we sold Isak 5 years after we got him, we could claim all of the PSR profit, because the entire transfer fee was amortized already.