The income / expenses that are involved are the ones you will see in the Baseline Weekly Economy in the MMT page. So yes, this excludes transfer proceeds, cup income, etc. These cashflows are relatively uncertain so when trying to run a sustainable franchise I believe its a better idea to see these as extra income. Btw, also logistically it would be a mess include tax on win expectations for cup matches later the week and it would miss its purpose since including it would mean teams in lets say the quarter finals would suddenly be able to pay $100.000,- more salary than teams who are not. This would create nasty imbalances, of course.
- If I trained a player from 5k to 80k, sold him, bought him back seasons later: will he count to my training exemption?
You will not get a training exemption from it, the starting moment for the training exemption is when you buy it for the 2nd time.
- If I trained a player from 5k to 80k, keep him till he's 33. He's got some skilldrops. At 34 his salary is 60k: what will count as my training exemption?
60k.