ecossebear
Well-Known Member
In pure accounting terms he (like every football player) is both an asset and a liability.Because he is an asset and won't be leaving for zero. Itsvthat simple.
A) An Asset in terms of what he is worth to the club less depreciation over the duration of his contract.
B) Liability in terms of wages due, expenses and bonuses.
If A is greater than B in the eyes of the club and Clement then he stays. The difference between A and B is the transfer fee we will look for - that could be 0!