Article 90 Relevant deductions - Club Licensing

90.01

The following costs are considered relevant deductions for the long-term benefit of football as defined in Annex J:

1. Expenditure directly attributable to youth development activities;

2. Expenditure directly attributable to community development activities;

3. Expenditure directly attributable to women’s football activities;

4. Net costs directly attributable to other sports;

5. Net costs directly attributable to non-football activities related to the club;

6. Finance costs directly attributable to the construction and/or substantial modification of tangible assets;

7. Costs of leasehold improvements.

90.02

An aggregate football earnings deficit may be reduced by relevant deductions up to the remaining balance of relevant contributions or relevant equity not already used to increase the acceptable deviation in accordance with Paragraph 88.02 and Paragraph 88.03.