To be fair the amortisation isn't 'fiddled' - they spread the cost of transfer fees over a longer period of time because they've signed their players to longer contracts, eight and a half years in the case of Mudryk apparently. That's to their advantage in that they spread the 100 million or whatever over 8 years instead of 5, but the downside for them is that if the player is a flop they have to keep paying him 200 grand a week or whatever for 3 years longer than would be normal. So there are downsides as well as upsides to their approach, and they're probably quite fucked if they don't qualify for the Champions League as Swiss Ramble explained recently.