The sale of Palestra to Chelsea is just the latest in a long list that started with Guarente in 2010. Here's how the Percassi model works, generating revenue through player trading and a youth system that develops talent.

It all started with Tiberio Guarente. Looking back at Atalanta during the Percassi era, the transfer of this midfielder—born in Pisa but developed in Bergamo—to Sevilla represented the first significant capital gain the club achieved under current chairman Percassi, leveraging its own youth academy products.

The new owner took office on June 4, 2010, and just 13 days later, on June 17, the deal officially went through. Sixteen years later, at almost the same time of year, the club is now awaiting an even bigger deal: Marco Palestra's transfer to Chelsea, which is likely to be the peak of this clear strategy to date. The model continues to operate successfully, generating considerable revenue for Atalanta.

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