Derby County's EFL clearance opens door further for stretching FFP regulations to the limit

27 August 2020

Photo: PA Images "This will naturally cause more clubs to take a look at the method because it's a way for them to positively affect their numbers," says Dr Dan Plumley, a senior lecturer in sport finance at Sheffield Hallam University.

An independent commission found that Derby County's 'sum of digits' approach to amortisation did not breach the EFL's Profitability & Sustainability regulations.

The decision could lead other clubs to employ the method in order to boost their profits in the short term, according to a football finance expert.

This kind of 'creative accounting' challenges the league's aim to become more sustainable.

Emil Gjerding Nielson

An independent disciplinary commission earlier this week set a new precedent for clubs' approach to amortisation by dismissing charges brought on by the EFL against Derby County for breaching its Profitability & Sustainability (P&S) regulations.

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