i-Ram

We could start a new company, call it Fukda, and sponsor the shirt sleeve just above the EFL badge.

Kids love a bit of swearing. 
Only at the match though, kids.

Some might say the EFL did what was expected of them - if Mel had been left to carry on without being challenged by bodies like the EFL the who knows what sort of a glorious mess he might have put us in. -21 points is the least of our worries given where Mel has left the club financially and is so much less than could have happened if he had kept on making the 'Las Vegas' bets, aligned with his belief he could dance his way out of this with smart accounting, he got in the mode of undertaking.

You should read their reports on political and social matters. Even more shocking.

What is all that Reading stuff? You have always seemed steadfastly against Whataboutery. Let’s just concentrate on The Rams shall we.
To me, but I might be just old school, it does matter that we wanted to adopt an amortisation policy completely different to all other clubs in the league that we were competing against (in fact we were the only one applying a different policy amongst a membership group of 72). If we wanted to adopt such a policy we should have been more transparent and got the policy formally approved. Otherwise it is, to me at least, no more than wanting to seek some advantage.
I am sorry I will not be swayed from my view, which is very long standing on this board, that Morris and Pearce were trying to gain some spending advantage by changing the policy. It gave them the ability to spend more, although they of course spent the extra monies lamentably and we actually gained no sporting advantage. Whilst I accept your key point, and have never argued differently, that ultimately the net depreciation figures for the two methods are identical what is different is one policy allows for accelerated spending and/or (if you like) puts off reporting judgment day. Well judgment day has come today and confirms our overspending and P&S breach in the years after what has previously been audited. An overspending, and breach, which would have happened whichever amortisation policy is applied.
The EFL come out of this with little credit, but we, as a Club, have had this coming for a long time because of what I see as gaming. There is only one person to blame for that, and the fact that we are now heading back to the old 3rd Division next season. COYR!

You should read their reports on political and social matters. Even more shocking.

“ And our first caller is Steve from Middlesbrough “.

You ask, Was our legal team told an expert was required ?!!     it’s an adversarial system where Nick de Marco has to decide how best to win the case, what evidence to put forward. We put no expert evidence forward. Hard to believe then that the accounting world was unanimous in thinking our policy was within FRS 102. Because if they had been, we would have had them in there shouting it from the rafters at the IDC
 
On your last paragraph: Does it make sense for a judge to decide a case that turns on a complex point of engineering? Or on a difficult question about the mental health of a defendant? Loads of cases turn on points of expertise that are way outside the competence of the judges. The solution is that expert evidence covers areas where the judge has no expertise. 
 

As if to demonstrate the lack of understanding of which "rules" Derby have broken, we have this pile of nonsense from The Grauniad :
https://www.theguardian.com/football/2021/nov/16/Derby-deducted-another-nine-points-for-breaches-of-efl-rules-over-pride-park-sale
What a dreadful excuse for journalism and editing.
 

Glad it's finally over - well at least this part of it.  God knows what happens beyond this season?
Been a long-time lurker, but felt compelled to join the other day.
 
I think we all need to try move on, I don't think there's anything healthy about seeking to have jabs at the EFL.  The state of the accounts... etc will probably forever remain unknown now.  But I think we (the club I should say, not fans as apart from enjoying the ambition/spending, there's no responsibility re: this outcome) need to take it on the chin.  There clearly has been some wrongdoings.  Not paying HMRC, not producing the accounts for years and the issues around amortisation and the stadium sale, whether it breaks rules or not, it was all very immoral and I hope as a club that's something that can be addressed in the future.
 
Maybe it's just me, being old and sentimental, I want to support a club that is all above board, acts with morality and takes the higher ground.  I am sure the EFL could have handled it very differently, I think the way the club (or maybe Mel?) acted throughout this put their nose out of joint and any sense of goodwill went out the window a long time ago.  Is that right or not? who knows, but I think everyone just needs to accept it has happened now.
 
Get behind the lads, there is clearly a lack of quality in the squad, it's evident.  But they are trying and I think all considered, we have to respect that.  Now is an opportunity for those who want to be around next season to get some games, prove their worth and get some exposure.  

I'm ho ding my own prot st by boycotting th    tt rs that  orm th ir nam   or th  r st o  th  s ason.

We can, and no doubt many will, argue about the treatment of our Club by the EFL all day, but what should not be lost today is that if Morris hadn’t put us in to Administration a couple of months ago, whilst clearly still a very wealthy man, and committed himself instead to accepting 9 points punishment for our P&S indiscretion, we would still have a Club today that had a chance, a good chance, of being in the Championship next season.
Morris bought a brilliant Club and Team, and in 6 short years ran it into the ground, and ultimately ran away to let someone else clear up the mess. 

We can, and no doubt many will, argue about the treatment of our Club by the EFL all day, but what should not be lost today is that if Morris hadn’t put us in to Administration a couple of months ago, whilst clearly still a very wealthy man, and committed himself instead to accepting 9 points punishment for our P&S indiscretion, we would still have a Club today that had a chance, a good chance, of being in the Championship next season.
Morris bought a brilliant Club and Team, and in 6 short years ran it into the ground, and ultimately ran away to let someone else clear up the mess. 

We can, and no doubt many will, argue about the treatment of our Club by the EFL all day, but what should not be lost today is that if Morris hadn’t put us in to Administration a couple of months ago, whilst clearly still a very wealthy man, and committed himself instead to accepting 9 points punishment for our P&S indiscretion, we would still have a Club today that had a chance, a good chance, of being in the Championship next season.
Morris bought a brilliant Club and Team, and in 6 short years ran it into the ground, and ultimately ran away to let someone else clear up the mess. 

We can, and no doubt many will, argue about the treatment of our Club by the EFL all day, but what should not be lost today is that if Morris hadn’t put us in to Administration a couple of months ago, whilst clearly still a very wealthy man, and committed himself instead to accepting 9 points punishment for our P&S indiscretion, we would still have a Club today that had a chance, a good chance, of being in the Championship next season.
Morris bought a brilliant Club and Team, and in 6 short years ran it into the ground, and ultimately ran away to let someone else clear up the mess. 

Nathan Byrne doesn't look happy 

My overriding thought, having now fully caught up with this thread, and the linked pages throughout today's web releases, is that had they been on sale from tomorrow, I'd join the queue, as I am now 100% ready to renew, for '22.
 
 
*Oooh... that kind o' rhymes!
Needs some work... Let's try...
 
After nigh on two years, of absolute poo,
I'm ready, I'm raring, so how about you?
Lets commit, let's pledge, let us all renew,
Bring it on.  Fear no more.  Here's to twenty twenty two!
 
 
...Shame we're not heading to L2, instead of L1... We'd be talking Pulitzer prize, right now!  ? 
 

Glad you agree it is opinions.  The only mention of the ICAEW i can see is related to them reviewing an audit file. There is nothing to suggest they accepted the amortisation methodology (as one of our many accounting policies) or looked at it before it was implemented/post implementation as to FRS 102 compliance, and I can't see they have ever come to say they did unless you can demonstrate their statement to that effect?  They seem to have reviewed the audit file prepared by SC for one year where the new amortisation policy was in place (I.e. reviewed whether SC had properly audited the club in that year as against it's written policies, the ICAEW have not been shown to have reviewed the club's underlying accounting policies vis FRS 102). 
Here is what I think people are getting confused by from the DC at para 50 as I can't find anything else: "The fact that Smith Cooper’s audit file for a financial year since the change in amortisation policy has occurred has been picked for review by the ICAEW and approved as compliant."
There seems to be a lot of people basing their entire opinion on the DC decision/our own opinion as a club about our own policy and that of our accountants/auditors (maybe not?), whereas the LAP decided against all of them based on further evidence, and I would suggest two QCs and Lord Dyson, who sat as a Justice on the Supreme Court, are very able to form a proper opinion and come to a sound judgment on the issue without needing to be accountants - without trying to be condescending, it's what judges do, weigh up the evidence and then apply the law.  It's how the court system in England and Wales works - judges are not accountants and hear accountancy based cases all the time (as well as everything else they hear on which they are not 'qualified' experts).

Find it a bit funny reading some of the comments about the adminstrators not doing their job properly or not having the club's best interests at heart.
Kind of overlooking the point that the adminstrators only came into the club as a certain person decided to put the club into administration otherwise they wouldn't be anywhere near us in the first place.
Weird logic. 

We can, and no doubt many will, argue about the treatment of our Club by the EFL all day, but what should not be lost today is that if Morris hadn’t put us in to Administration a couple of months ago, whilst clearly still a very wealthy man, and committed himself instead to accepting 9 points punishment for our P&S indiscretion, we would still have a Club today that had a chance, a good chance, of being in the Championship next season.
Morris bought a brilliant Club and Team, and in 6 short years ran it into the ground, and ultimately ran away to let someone else clear up the mess. 

We can, and no doubt many will, argue about the treatment of our Club by the EFL all day, but what should not be lost today is that if Morris hadn’t put us in to Administration a couple of months ago, whilst clearly still a very wealthy man, and committed himself instead to accepting 9 points punishment for our P&S indiscretion, we would still have a Club today that had a chance, a good chance, of being in the Championship next season.
Morris bought a brilliant Club and Team, and in 6 short years ran it into the ground, and ultimately ran away to let someone else clear up the mess. 

We can, and no doubt many will, argue about the treatment of our Club by the EFL all day, but what should not be lost today is that if Morris hadn’t put us in to Administration a couple of months ago, whilst clearly still a very wealthy man, and committed himself instead to accepting 9 points punishment for our P&S indiscretion, we would still have a Club today that had a chance, a good chance, of being in the Championship next season.
Morris bought a brilliant Club and Team, and in 6 short years ran it into the ground, and ultimately ran away to let someone else clear up the mess. 

We can, and no doubt many will, argue about the treatment of our Club by the EFL all day, but what should not be lost today is that if Morris hadn’t put us in to Administration a couple of months ago, whilst clearly still a very wealthy man, and committed himself instead to accepting 9 points punishment for our P&S indiscretion, we would still have a Club today that had a chance, a good chance, of being in the Championship next season.
Morris bought a brilliant Club and Team, and in 6 short years ran it into the ground, and ultimately ran away to let someone else clear up the mess. 

We can, and no doubt many will, argue about the treatment of our Club by the EFL all day, but what should not be lost today is that if Morris hadn’t put us in to Administration a couple of months ago, whilst clearly still a very wealthy man, and committed himself instead to accepting 9 points punishment for our P&S indiscretion, we would still have a Club today that had a chance, a good chance, of being in the Championship next season.
Morris bought a brilliant Club and Team, and in 6 short years ran it into the ground, and ultimately ran away to let someone else clear up the mess. 

We can, and no doubt many will, argue about the treatment of our Club by the EFL all day, but what should not be lost today is that if Morris hadn’t put us in to Administration a couple of months ago, whilst clearly still a very wealthy man, and committed himself instead to accepting 9 points punishment for our P&S indiscretion, we would still have a Club today that had a chance, a good chance, of being in the Championship next season.
Morris bought a brilliant Club and Team, and in 6 short years ran it into the ground, and ultimately ran away to let someone else clear up the mess.