Chelsea could make an accounting profit if they sell Romelu Lukaku for £37million this summer because his contract has been amortised.that the Blues will make a cash loss on Lukaku but his sale will actually boost their Profit and Sustainability accounts.The Belgian was signed for a then-club record fee of £98million in 2021, but he fell out with manager Thomas Tuchel and has since gone out on loan to Inter Milan and Roma.
Chelsea are under pressure to raise funds through sales this summer to comply with financial regulations after multiple windows of heavy spending under new ownership.But you’ve got to look at it on a much broader perspective as Lukaku will have had his contract amortised for three years.Also, if we look at their accounts going back a couple of years ago there was a £70million impairment of player values in the 2022 accounts.
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