Assets

The value of Birmingham's assets are shown below.

The fixed assets are the ground, and the training facilities, and are fairly static. The only way to have any real change in these would be to build a new stand, or a new ground. Having assets allows the club to be able to borrow money if they need to. As they don't tend ot borrow money this has not been an issue.

Fixed Assets

The other assets the club has are the players. When players are bought in their worth is added in to the books as "intangible" assets. This is discussed a bit more in the "amortisation" section. The amounts shown are not excessive for a Premier League club. Bolton for example show players worth £25m on their books, however they have gambled on borrowing huge sums of money to have those players.

Player values