Yes, the 3 years to 2018. Normally, a club should be punished the season following that 3 year period, with the business plan part of that. If found guilty, that should have been in the 18/19 season. The earliest our potential penalty can be imposed is almost certainly the 20/21 season. It just so happens that our actual business plan has tied in nicely with what the EFL's business plan probably would have been anyway - the higher wage earners have left, and we've promoted youth. With a couple more expected to leave, we're currently looking at going into next season with only 15 over 20's in the squad, with only 3 or 4 expected to come in. One of those 15 hasn't even played a professional game yet.
I don't think we're far off the £13m annual target anyway.
Without checking, I think it was introduced in the 15/16 season. It's been long enough for the 'advantage' gained from reduced amortisation and profit on disposal to have balanced out. A historical correction would result in us gaining an advantage in the immediate present - I think this is going to be a bit of a sticking point with the verdict. I'll be very surprised if we aren't forced to change our amortisation policy in line with others, but it needs to be done in such a way that we don't gain any advantage.
Club. For the 3 years to 2018 there isn't much between the two (once you account for our c£6m annual academy spend), although it would result in us being a lot closer to the limit in the following periods.
It may be my own bias, but I could see SWFC getting punished whereas we do not. Them including the stadium sale in the 17/18 accounts seems wrong. Whereas us having a stadium valued roughly in line with inflation and accounting for stadium improvements looks fine. The amortisation policy being approved every year since 15/16 also looks difficult to penalise. I think the EFL executive(s) part in this will see at most a slap on the wrist for both clubs though.