My guess is Chelsea have some sales from the last 3 seasons that they want to be able to take advantage of in the fair play rules as it has a three year cycle in the Premier League I believe.
They are also sgning likes of Mudryk and others on long term contracts of 7 years etc to help get round the financial rules and have less of a hit on those players amortised costs now.
The issue for Chelsea is if they dont get these signings right they may soon not have much room on their financial fair play... although as ever they have young players from academy they will make more money from and can sell some of their 1st team platers if needed.
Mudryk will probably cost a good it less om financial fair play per yearthan Lewa costs for Barca and not far off likes of Raphinha either... if not less.
The issue Chelsea will have is these costs are pushed down the line and even if renew players to decrease amortisation as some clubs do there will be more 'costs' on books for them then still then would otherwise.
Next step for Chelsea will probably be to go for free trsnsfers like Zaha and Thuram that will allow them to sell attacking players can get money in for.. Pulisic, Havertz etc and maybe even Sterling depending on what what fromt three they see goinh forward.. Mudryk Felix Nkunku etc.