I'm not as 'up' on accounting theory as I used to be once, was thinking more of value riders on a club's books. E.g. if Emil planned to ride the UK in 2026 but if a club, wanted to 'buy' & retain him as a riding asset of their own, he was happy to leave and Ipswich were willing to sell (both unlikely), they might willing to pay, say, £35,000, not that clubs tend to that these days. So £35,000 would be wiped from Ipswich's riding asset value, though added to funds held, same if they sold others riders they 'owned', though this could be spent on replacements and improve the value of the club. I mean what does a speedway club 'own' these days: track equipment, track licence, goodwill ? But, I'm not as 'up' on accounting theory as I once used to be....