Just caught up with this, so apologies if this has been covered before but there's a few important things to mention ...
PPS was actually valued in 2007 at £55m, which makes an increase of £25m over the next 11 years seem more "modest" shall we say ( NB : no-one has ever questioned this valuation over the last 12 years ! ).
All company accounts now have to be prepared under FRS102 - which is disclosed in the notes to the audited accounts ( pg 6 ) - so DCFC don't do anything different to anyone else.
Amortisation is a little trickier, as each company has to decide it's own method of applying it ( pg 17 ) - but, this will have been audited by Smith Cooper ( pg 10 ) to ensure it was true and fair.
Finally, PPS had to be sold at the exact valuation amount - not a penny more, or less - otherwise HMRC wouldn't have been very happy.
I suspect the EFL have bottled it under pressure from other clubs ( & chairman ? ) and have passed the buck, to try and cover their bottoms - and if DCFC are found innocent can then say well we've followed the processes and wash their hands of it.
Great statement from the club BTW !
Quite looking forward to this afternoon , and hopefully 3 points ..... COYR