In the 24/25 year there will be £15 million ish to be amortised and in 25/26 another £15 million ish so that’s £30 million. The fact he is on loan in 24/25 is irrelevant
irrespective a £14.6 million fee won’t pay or have a neutral impact on the balance sheet once you add in all the little niceties such as nic, agents fees balance of signing of fees it’s almost certainly way above that number
The 24/25 season is over when he returns in August. The season ends the 30th June 2025 and all the accounts for that season are posted in September 2025. This season costs have been paid already in September 2024.
I’m sure you saw SJR interview when he clearly said we have roughly £89m to pay for players that INEOS did not buy like Casemiro, Hojlund, Antony, Sancho. That payment will be our last instalment for Jadon Sancho in September 2025 and then his yearly amortised fee of £14.6m will show in the 25/26 accounts which will be posted in September 2026.
The footballing accounting period for 24/25 season finishes on 30th June 2025. The cost of the instalment is normally made at the beginning of the season however on the accounts it will show as an annual amortised cost against the Asset of the player for the length of his contract.
This is why SJR was being very factual about paying for players in September that he never bought.
You can’t buy a player on an instalment plan that joins in August 2021 for £73m and then pay your first payment of £14.6m in September 2022 and move your amortisation for that player by 1 year as well.
The transfer window normally finishes in September and this is when player’s agent fees, registration and full payment or first of an agreed instalment payment plan are made. When a player is sold the team that buys that player pays his Agent Fees, not the selling club, the only part where you are correct would be that if United sold Jadon, the club may need to agree a pay off due to his high wages however I highly doubt INEOS would entertain that, they’d just let him rot in the youth set up for a year or loan him out for the last season of his contract and then let him became a free agent.