Ocelot Midnight Marauder Jul 2, 2015 #11,761 Jul 13, 2013 18,943 Jul 2, 2015 #11,761 Ocelot Jul 2, 2015 Bianconero_Aus said: They actually are. Amortisation and what not comes into play when looking at selling players. Click to expand... But that doesn't mean that the book value is equal to the value the club thinks the player is worth. It's simply absurd to calculate possible transfer fees that way.