Does Championship FFP work in the same way as PSR where academy player sales are big helps to the balance sheet?
Saying that, I can't see a team paying big money for Fry
The reason why academy graduates are pure profit for FFP purposes is that they have no book value.
There's other players that also meet this criteria.
Players who have been at the club for longer than their initial contract length also have zero book value. (I don't think we have many of those at the club). Issiah Jones and Howson are the only two I can think of off the top of my head. So they would also have no book value. If we sold Jones he would also be pure profit.
Players who were signed for relatively small fees can have very little book value. Someone like Silvera who we signed for £500k on a 3 year contract only has a book value of around £330k. At the end of this season his book value will be around £160k so fairly negligible if he were to be sold.
Let's just say Fry and VDB were both sold for £10m (I know this is way off the mark but just for an example)
Fry as an academy graduate would be £10m pure profit.
VDB has a book value of around £750k (£1m paid spread over 4 years). So VDB would be £9.25m profit.
When signing players for small fees. The book value almost become negligible.
It's PL teams like Chelsea who have spent tens of millions on players where it becomes a real benefit of selling academy players as the book values of a lot of their players is so high it's hard to sell for profit and get a real benefit.