Ok i had a look at the club accounts (I know, I know, I'm on a long train journey...). The club listed intangible assets as being worth £108.5m last year. That's basically the clubs value of the playing staff. Doesn't sound like much, but the players' values are adjusted for the length of contract. So if you have a player valued at £10m on a five year deal, his book value is £10m/5 = £2m. They will also apply the principle of "prudence", meaning they will basically undercook a players value to mitigate against the risk of loss of value due to injury or loss of form. It's all accounting Mumbo jumbo to me, but sort of makes sense. The accounts don't break down each players assessed value, but the board will know.Interesting. Who determines the book value, if you know?
Apologies for being OT. I'll get my coat.