How Manchester United have made profit on selling Aaron Wan-Bissaka for £15m - despite signing him for £50m in 2019

Manchester United are set to make a profit on selling Aaron Wan-Bissaka for just £15m this summer, despite having signed the 26-year-old for consideriably more five years ago.

Wan-Bissaka is set to join West Ham United this summer, after agreeing personal terms with the Hammers. He will undergo a medical on Monday ahead of the proposed move.

Manchester United signed Wan-Bissaka from Crystal Palace in 2019 for £50m, tying the right-back down to a five-year deal. The Red Devils then triggered the option to extend that deal for another year, meaning his contract wouldn't run out until the summer of 2025.

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But how have Manchester United made profit on him? Well, amortisation of course.

In signing Wan-Bissaka on a five-year deal in 2019, Manchester United only paid Crystal Palace one-fifth of the £50m transfer fee each year - so £10m every season.

That £15m, meanwhile, will automatically be added to their balance sheet as a full amount, despite only actually receiving £3m each year from West Ham as Wan-Bissaka signs a five-year deal in London.

So, though they are still technically £35m short overall as part of a cash loss, Manchester United have made a £5m profit for this current year - which is all that seems to matter to clubs in the modern day when focussing on complying with the Premier League's PSRs.

Indeed, clubs such as Newcastle United were forced into selling Elliot Anderson to Nottingham Forest before the June 30 deadline earlier this transfer window, for fear of falling foul of PSRs.

Everton and Forest's point deductions last season has inevitably highlighted the severity of overspending, and while it's unclear whether Manchester United are on the cusp of that limit, the sale of Wan-Bissaka will certainly help the club as they look to improve on an underwhelming season last time out.

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