Alex Alex Dawson oo! oo!
Primary data is fact
I don't follow you there, can you give an example of how that would work? The way I think it works is that if we paid, say £1m for Will, for a 4 year contract, we'd write off £250k each year. Once he's sold, we could use the £250k that we were writing off and put it towards something/someone else. And we could put his wages towards someone else too.
The annual operating loss is stated after charging/crediting any profit or loss on player trading; this is the sale price received less any unamortised portion of the player's original purchase price (ie £250k in your example). There's no longer any amortisation attributable to WB in 2014/15 but in the accounts the profit on his sale will appear as the sale price less this £250k of residual amortisation.