Probably a bit vague on detail but here goes. Milner cost us 24m over 4 year of contract. Books register as approx 6m year.
Jovetic was 22m over 4 years or 5.5m a year (we still had two years left on books so 'owed 11m but transfer fee wipes that out) so with 5.5m jovetic fee and 6m a year Milner fee we have circa 11.5m a year freed up whilst keeping our books balanced. Raheem transfer fee is 44m over 5 years (approx 9m a year) and Delph is 8m over 4(?) Years = 2m year. Total yearly transfer costs on books is 11m. Not all figures are accurate but you get the idea?
In addition I think the wages should also balance out.