Free calculator for clubs, agents and investors

Football transfer cost and amortisation calculator

Enter the transfer fee, agent fee, wages, bonuses and contract length. The calculator shows total cost, annual amortisation and player book value.

FreeNo sign-upFormula includedUpdated 20 August 2026
Inputs

Transfer and contract details

Contract & exit

Calculation

Formula

Total contract cost = transfer and acquisition costs + (annual salary + expected annual bonus) × contract years.

Annual amortisation = capitalised acquisition cost ÷ contract years. Book value falls by one year of amortisation after each completed year.

Example

Worked example

A €10m fee, 5% agent fee, €500k signing bonus and €250k other direct costs create an illustrative capitalised cost of €11.25m.

Across five years, annual amortisation is €2.25m. Add €2.3m of annual salary and expected bonus for an annual squad-cost view of €4.55m.

Limits

What is not included

Common questions

Frequently asked questions

How is a football transfer fee amortised?

Under a simple straight-line method, divide the capitalised player registration cost by the contract length. Contract changes, impairment and local accounting rules can change the result.

Are wages part of transfer amortisation?

Usually no. Wages are employee costs. This calculator shows wages and amortisation separately, then combines them for the annual squad cost.

What is a player's book value?

In this calculator, book value is the acquisition cost that has not yet been amortised.

Sources

References

These sources support the calculation and definitions used on this page:

Last reviewed: 20 August 2026