When Chelsea agreed a long-term deal with Mudryk in January 2023, his £97,000-per-week salary was just one part of the outlay. Under UEFA’s accounting system, the annual cost of a player includes both wages and the amortised value of the transfer fee. For Mudryk, that added up to roughly £17m ($23m) per season. By striking his name off the Champions League list this year, Chelsea instantly wipe that £17m ($23m) from their squad budget. To put that into perspective, it’s more than enough to cover both Estevao and Hato combined, based on estimated amortisation and salaries.