Reggie_Perrin Maybe not cash, but its certainly a way of cleaning up your balance sheet. The rules and methods of amortisation allow massive amounts of debt and liabilities to just 'disappear'. I don't know who writes these rules, but they need to be looked at and reported upon by an independent body. See how long many of these US and Middle eastern owned clubs survive and how many bail out when the truth comes out. There has to be a reason they are buying up so many english clubs, and it's not for the love of the beautiful game.