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Do you imagine that relegation, which you seem to be advocating, wouldn't result in even more job losses, nor threaten the future existence of the club?
The blasé way in which some fans seem to want the Club/Administrators to simply roll over and accept whatever punishment the EFL want to mete out, in some cases mainly (it seems) because they're "bored with it all" is quite staggering. 
Unlike Wigan, DCFC's case is based on a full season of heavily impacted revenues. The argument that the owner could simply have made up the difference, or that he shouldn't have allowed the club to get into financial difficulties in the first place doesn't negate the impact of the pandemic.
I expect it to fail, because such a precedent is the last thing the EFL would want, but I'm pleased they're willing to try it, if only to keep our season alive.

Fwiw I think the appeal is of merit. Let us not forget it is Administrators, men of accounting acumen, who are lodging this appeal. They will be tooled up to put forward a convincing case. The appeal is not on behalf of the Club either, as their responsibility is to get the best deal for the Creditors. The Club will look more of an attractive purchase if League One football next season is anything other than a certainty.

If Derby is successful it could be the difference between relegation and staying up. Don't see how its ludicrous if they think there is a strong case.

I hate it when we get called 'County'

The argument for reducing the points deduction, rather than claiming it should be withdrawn completely, is precisely because it's accepted that Covid wasn't the only factor, but it was the one that tipped the club into insolvency. It isn't hard to understand that losing 2/3rds of the club's revenue would have a devastating effect if replacement funding wasn't forthcoming. 

Can't we just call it Gibbo's bitter and be done with it?? ??

Or the administrators could maybe say you won the amortisation case because Derby didn't have an accountant expert to defend it. We are accountants so you try it again and see how far it gets you.

I wonder if the administrators will try and strike a deal based on saying the following, at least as a starting point:
"Give us zero or very few points for the P&S loss and in return, we won't appeal the administration under the force majeure for Covid"
I'm sure the EFL wouldn't fancy us being the benchmark case for Covid otherwise, if they lost it, they would be in a lot of trouble.

Couldn't agree more. Some folk have short memories.

Without him, we would’ve been relegated last season and that would’ve been £10m plus lost in revenue. He’s more than paid his fee back, despite his minimal game time IMO. 

The bottom line is of course that Rooney has been dealt a rough hand and he has done well so far this campaign with what he's got. After laying the foundations, can he build on top of it?
When I think back to the McClaren seasons we played 4-3-3 which was effectively 4-1-2-3 with a single central defensive midfielder so you could look at it as 5 defensive players and 5 attacking players. The current formation of 4-2-3-1 means 6 defensive players and 4 attacking players. Our most likely scorer in any game would be Kazim-Richards but with him out injured, the most likely scorers in the squad seem to me to be Stretton and Sibley. And if given the chance, they would combine well together so be more than the sum of their individual parts. But even if playing one or both of them in the team, we still only have 4 attacking players all told. 
Is there a way of playing 5 forward-thinking players and remaining almost as solid at the back? It could be argued when Bielik is fit he gives us the capability to do that in a McClaren-style 4-3-3, but I think when Bielik is fit he will leave the club because of our financial/administration woes. However, I do think it is a role Ravel could play well. I don't think Rooney will do that.
When you look at our attacking assets (realistically Baldock, Stretton, Jozwiak, Lawrence, Ravel, Sibley) it seems to me that only Stretton and Sibley have any chance of becoming players who will always give you double figures a season. The others may chip in, but with no more than half a dozen. I think Rooney simply has to find a way of fitting Stretton and Sibley into the team if we're to score enough to stay up. 
I'm disappointed Sibley wasn't able to have a run of goals to go with his run in the team until recently. And in the last two games Rooney hasn't even used him as a sub. But he, Ravel and Shinnie are all close to suspension anyway, so hopefully he will manage another run when one of the others can't play. Football is so much about confidence. If Stretton or Sibley or hopefully both can get a break and bag a goal or two it might change not just their season but ours too. But it won't happen unless they are being played.

It is a remarkable defensive statistic & the approach has been entirely correct. Make sure we are difficult to beat & then build out from that. 
With regard to improving our attacking threat, its obviously a tough one given the limitations of our squad. Given we know Baldock isn't likely to score many, I feel we need to give Stretton plenty of game time to see if he can develop into a regular scorer. There's also an argument for us moving to 3-5-2 when Kazim returns with Stretton or Baldock playing off him...this would keep us defensively solid but give us more & varied outlets up top.
Listening to Rosenior in the week highlighted just how hard the coaching team are working with the players to improve them & the team dynamic. I was struck by his comment about 8 of the squad achieving sprint PBs & Im guessing the coaching will also extend to decision making & situational awareness. We've already seen great strides in how we knock the ball around & our discipline...the next stage is getting so good at that we routinely cut the opposition open. That creates more chances & you'd think, more goals.

He’s been great but tbf to Roos bar his sending off hes also looked really good this season. Both are ahead of Marshall for good reasons at the moment. 

Never really understood why there's people who don't rate him. I know he does some ridiculous stuff at times. Like, it might be the last attack of the game at 0-1 and he gets the ball at left back and over hits a pass/cross by 3 mile and at 150mph. He does do mad stuff
But in between that I think he's a beast. 
Given us the best years of his career. Gotta give him some love for that

150k signing by Nigel Clough….unbelievable value….?

Being a long serving player he sometimes gets taken for granted. Several managers have bought in replacements and even promoted youngsters to his position.
He’s seen them all off and he is just getting better with age. He’s been much over-looked for Scotland which, when you think they’ve even played Anya at left back is a travesty.
 

I am a big fan. Considering he has had three serious knee injuries, I am amazed he is still playing to such a high standard. His strength of character is going to be important to this team for the rest of the season.

Thought Fozzy was immense again. Apart from one moment of brain freeze where he turned back towards our goal and tried to pass back to Allsop. I didn't think he put a foot wrong after replacing the injured Stearman in the centre of the defence.

One day he is a left back the next he is a wing back the next he is a centre half - scored a winning goal as well as the odd assist - our most valuable player so far and credit due 

I think Fozzy, who has taken a lot of stick the past few seasons has really stepped up to the plate in the last few games. Showing how much he cares. Deserves recognition for showing the young uns a real example. Showed his worth today when replacing Stearman.

Sliding doors. Had we won the final he'd likely have stayed. Though I still say his best position would be as a (sole) central defensive midfielder. 
That said, I don't believe I've ever seen a faster defender. You'll never beat Tomori. He's done brilliantly, making the hard choice to go to Italy to prove himself and play week in, week out, learning the art of defending from the best. Even if he's been overlooked for too long by Southgate as a result. Congratulations to Fikayo as he comes back into the fold.