Quote Gordon Gekko="Gordon Gekko"TBH i'm not interested in where they are posted to in the accounts i just want to know why they bother doing it at all if it means nothing.'"
I wouldn't have thought the playing staff of any club had a residual value, it's not like football where transfer fees are the norm. In RL there are very few players who actually move for a transfer fee.
In a way the playing staff should be classed as a business liability as if a club gets to the point where it would need to cash in this asset it would more than likely just let the player go just to get the wage bill down.