Importantly, Liverpool’s amortisation costs remain relatively modest. The cost of Wirtz’s transfer — plus agent fees — spreads out to around £21.8 million per season. Combined with Jeremie Frimpong’s signing, Liverpool’s amortisation increases, but still lags behind Chelsea, City, and others.

Liverpool have agreed a club record €136.3 million transfer fee for Bayer Leverkusen’s Florian Wirtz, according to The Athletic’s David Ornstein. The two clubs had reportedly agreed on a deal