Seals Finances

[Fulham Fallout]

Isn't it "accrued income"?

Most player sales (unless all the fee is paid immediately) is accrued income. 

All accrued income will have an opposite entry in the balance sheet as a debtor, which will be reduced when payments are received.

What's important with the HS2 income is that it will have to be shown separately in the published accounts, as it's an "extra ordinary item".