Spreading the cost of a transfer fee across the length of the player's contract for accounting purposes. A £100m signing on a 5-year deal costs £20m per year on the books, not £100m upfront. It matters for Financial Fair Play and profit/loss calculations. Clubs use it to make expensive signings look more affordable. Understanding amortisation explains a lot of weird transfer behaviour.
When Chelsea was bought by BlueCo. the new approach was to sign young players on very long contracts, spreading the cost across multiple years. For example, Enzo Fernandez cost £106 million but the cost was spread over 8.5 years, an amortisation of £12.47 million per year, to help then comply with PSR.
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