Player sales don't work like that - the whole transfer fee hits the accounts at the point the transfer takes place.
How the payment is made, lump sum or instalments, makes no difference either - the whole transaction hits the books when the deal is completed.
I know this has been touched upon on the Everton deduction thread, but it feels worthy of another thread for the other clubs currently walking the PSR/FFP tightrope.
I'd heard that Forest could be in danger and that Newcastle, Arsenal and Chelsea were in a bit of a bind, with limited headroom...