If I can find the Football Leaks documents about Bale's transfer to Los Ladrones it breaks down how a lot of transfer fees are broken down (although most don't have clauses waiving payments for players in order to try and cheat the taxman, which that paperwork does as there's a clause letting us off the last installment for VDV written plain as day yet nobody at UEFA has ever bothered to look into it)
Obviously most transfer fees are broken down into an upfront payment + installments, which is why Jeremy Peace acted like a prize knobhead over Berahino by pretending that's not how fees are paid, although there's a lot of cases where they aren't - case in point, most release clauses are paid in full (in our case Trippier and Wimmer certainly were, and I believe similar can be said for Dembele even if he cost £15m while the clauses for the previous two were £3.5m and £4.3m respectively) which is also why clubs try to negotiate around release clauses as we did with Lo Celso - and this is also why Arsenal made prize oafs of themselves with Suarez by offering £1 over his release clause, meaning Liverpool could turn their offer down
