If a club sign a player we generally know how much has been paid in transfer fees, the figures from www.soccerbase.com are a good source.

The club has to pay the transfer fee to the selling club. In the club accounts it then has to report how much it views each player's worth has declined each year. So for example Rangers signing Steven Whitaker for £2,000,000 on a four year contract costs the club £500,000 per year. This is what is reported as 'amortisation' in the club accounts. At the end of the contract the player can just leave on a 'free' so he is viewed as potentially no worth to the business after that.

This is an area that hasn't really bothered Falkirk. Over the 10 years covered by this site there has been no note made in the accounts of money being spent on bringing players in. There will have been some money spent but unlike other clubs this has not been separated out. The club has also decided not to try to formally value the players.