If we agree a fee of 30m but only pay 10m each season for three years then 10m will get listed as a “transfer fee outgoing” for each of the next three years (although they are not listed individually just as a whole).
Amortisation takes the amount of the total transfer fee and divides it by the length of the contract. So 30/5 = 6m a year in amortisation. If after two years he signed an extension for a further ten years then we would take the remaining amortisation amount (so let’s say it’s 12m) and divide that by the new contract length and amortise that amount for the remaining contract.
Money out is money out and can’t be adjusted.