To the bane of most purists, financial accounting is becoming more and more a part of the modern game and is something Leeds United will have to manage carefully.
Their well-known three-year £61m loss cap is £44m tighter than most other Premier League rivals and the expectation is that money will need to be generated from player sales to help bring in the required talent.
An efficient yet lamentable way of doing this is to sell academy players who will reap pure profit, given they cost nothing for the club to acquire. The sale of Archie Gray to Tottenham Hotspur and Charlie Cresswell to Toulouse last summer are two examples.
Leeds appear to be admirers of Newcastle United’s Sean Longstaff, who has a year left on his deal at St James’ Park. Newcastle are in a much stronger financial position than they were this time last year, having been hamstrung by spending regulations.
So the need to offload players is not as urgent but Eddie Howe’s recent comments on Longstaff’s future left a few gaps unfilled.
“He has been brilliant behind the scenes, he is training well and he’s got undoubted qualities. He also has a contract for next year,” Howe said of Longstaff last month.
“He’s got our utmost respect – he’s been a brilliant servant to the football club. He’s still a very valued member of the squad with a big part to play.”
So a very courteous analysis but clearly not one which closes the door on an exit. Longstaff went on record last November stating it is important to him to be “valued” and “appreciated” as a player.
The 27-year-old started just eight Premier League games last season, none of which came after December.
Howe’s comments suggest the decision to leave is down to the player, but the club would be forgiven for wanting to gain a fee for him this summer rather than let him go for nothing next year.