PSR, also known as profit and sustainability rules for the well-versed, can be an enigma. A mystery. A good way of avoiding questions about your transfer plans.
The one thing we all know is there are some hefty spreadsheets involved, and in recent times more than a few run-ins with the authorities.
You may be more familiar with the term FFP, or Financial Fair Play, since rules were first introduced by the Premier league in 2013 - and this is the same thing, just with a different hat on. Both the Premier League and UEFA have stopped using the term FFP, and both now go by the 'PSR' moniker instead.
Everton were docked 10 points in November for falling foul of the Premier League's financial regulations - and alongside Nottingham Forest have now been charged with further excess spending - while Manchester City have been under investigation by the league for nearly a year regarding more than 100 alleged breaches spanning almost a decade.
So what is it in the rules stopping Arsenal putting down big money on a new striker in January, or Todd Boehly adding another £1bn onto his wishlist at Chelsea - and could Manchester United receive a surprise winter war chest if Sir Jim Ratcliffe's investment is ratified in time?
In the simplest terms, when every Premier League team tots up their annual accounts, they can have made a loss no greater than £105m across the previous three seasons.
Sounds straightforward, but do not worry - this would be a very short article if it were that easy. There are a fair few caveats and subclauses to get through before any club can find itself in the clear, or not...
For a start, not all losses are created equal.
Clubs can only lose £15m of their own money across those three years. So that's no more than £15m
Read on m.allfootballapp.com