Assets
The assets are made up of the ground and the like, these are known as fixed assets. There are also the players, these are known as intangible assets. The worth of a player can go up or down and is less dependable than a fixed asset of land, or a building. The assets are shown below.
This shows that the fixed assets are fairly flat as you would expect unless a new ground, or stand is built. The value of the players goes up and down a bit more. The player value only shows the value of players bought in.
On the opposite side of things is how much the club owes, its liabilities.
If you take all the club assets and all the club liabilities you get another picture of how the club is doing. In the case of Cardiff you can see in the graph below that if the club sold all their assets they still wouldn't have enough money to pay off all the people they owe money to. . This means that if the club sold the ground, and all the players they would probably still be left £32m short of paying off everyone they owe money to.
