In a recent blog, we touched on the subjects of amortisation and player book value.

If you do not have time to firstly read this blog, amortisation is the accounting tactic of spreading the cost of a player’s transfer fee over the length of his contract – with it being further amortised if a player extends.

Meanwhile, a player’s book value is the difference between what we bought a player for, minus what the value of the transfer fee already amortised for. Book value is a more important metric at assessing profit / loss of a player than the simplistic net profit.

To take this thinking a step further, and to try and look into the future, I thought it would be interesting to look at the players that could possibly leave us this summer and assess:

• What their book value is
• What profit (or loss) we are likely to see if they are sold
• What saving they would make us in amortisation costs if they were sold

As discussed in the previous blog, book value is important as it is this difference that determines if you show a profit or loss in your accounts following...