It isn't really.
If you were a manufacturing company and bought a machine that would be in operation for five years, it makes perfect sense to spread the purchase cost out over those five years.
If you then sold an older machine that you no longer required, to a different manufacturing company...
The question I was responding to was whether Joao Pedro's purchase was in this set of accounts (22-23) or next year (23-24). I was making the point it will be in this year's.
Given that Watford included the receipts of the Joao Pedro sale in their 2022-23 accounts, I think it is safe to assume that his purchase is included in these Albion results:-