It’s nothing to do with spend. As I’ve said Bournemouth have £6 million gate revenue and comfortably meet the requirement. They have £150 million wage bill and easily meet it. They have spent nearly £80 million this season and sold hardly anyone. They have an absurdly disproportionate amount of revenue from external sponsorship, commercial revenue, external loan funding and overseas spend all of which count.
It’s a nonsense anyway as the fines made are minor and even in most cases suspended
There are hardly any clubs that fail to meet the requirement and any that do look at it as a parking ticket which is worth doing anyway