So, here are a few thoughts on benefits when
we sell Matarrita. Hopefully, this is not for another year, but if they are working on buying the last 50%, then it might well be sooner.
We paid $525,000 to get 50% of his value plus the right to play him and make decisions about selling him on. We have apparently offered $350,000 for the other 50%. This is low, but remember that some of what we paid for originally were the other rights that came with the deal, and not just his resale value. If his transfer value had remained flat, we could probably get the other 50% for less than $525,000. However, since his value has increased, we will have to pay more - let's assume we could get the other 50% for another $750,000.
Under MLS rules, we would get to keep two-thirds of the amount received from selling him on, less any acquisition costs. I assume the deduction for acquisition costs doesn't count costs that we've already "spent" against our salary cap (i.e. if we amortized one-quarter of the $525,000 in 2016, then we would only deduct the other three-quarters from the amount received). Further complicating things is a clause I found in the MLS rules that says you can only amortize purchase costs for one player each year, so it is possible we took the full $525,000 up front and amortized another player - such as Chanot. I will assume we did not.
Taking all that into consideration, here are two scenarios - one where we buy the other 50%, and one where we don't. These assume a sale price of $2.5 million.
Scenario A
Proceeds from Sale: $2,500,000
Less 50% to Alajuelense: $1,250,000
Less Original Acquisition Costs: $393,750 (75% of $525,000)
Net Proceeds: $856,250
MLS Portion (one-third): $285,417
NYC Portion (two-thirds): $570,833*
* - This is less than the $650,000 GAM maximum, so all of it can be used as GAM
Scenario B
Proceeds from Sale: $2,500,000
Less Original Acquisition Costs: $393,750 (75% of $525,000)
Less New Acquisition Costs: $750,000
Net Proceeds: $1,356,250
MLS Portion (one-third): $452,083
NYC Portion (two-thirds): $904,167
NYC GAM Maximum: $650,000
NYC General Funds: $254,167
You can see that if all NYC cares about is maximizing salary cap benefits, then they would be willing to pay a considerable amount for the other 50%; even going as high as $1.1 million might not affect the GAM received. Of course, they are also running a business, and money that goes into the Club's general funds can help pay for the Academy, lobbying for the Stadium, etc.