Keita should be included in these net spend arguments, because it's a fee we have committed to. When it appears in the accounts is a completely different discussion. You either talk about gross fee's in and out, or you talk about the accounting of them. In accounting terms, it'll only start to show from year ending 2019 I'd imagine, and even then only 20% of it will show in the loss column for that year (assuming he's signing a 5yr deal). Players are assets, worth the full value of their transfer fee, and depreciating over the course of their contract. Coutinho's sale on the other hand, will show in 2018's accounts as a profit almost equal to his transfer fee, regardless of when we actually receive any cash, as his asset value will have amortised down to a million or two by now. This is why I think we'll continue to sell one player for a high fee/massive profit every year or two.