Actually I'm more curious about why there was a drop in 2006, guessing it was something to do with winding down Bellefield. Its another one of those selective things. If you compare it to roughly where it was the year before you are talking an increase of say 5m. 1.5m of that is directly the cost of leasing Finch Farm. Thereafter you are talking about the maintenance of a vastly bigger setup (i believe 55 acres vs 8?), more modern, more high tech.
2004 12
2005 17.3
2006 16.4
2007 11
2008 21
2009 21
2010 23
Don't really see the controversy. Be nice to see a breakout, but its not exactly waving big red flags.
(btw, why "which you're happy to subtract from total operating costs to arrive at 'other operating costs'"? Its not that I'm "happy" to do it, it just is.
Yes, for example they could set up and a huge modern training centre for a start.
EDIT: actually I glossed over this a bit. Basically you are saying that teams have higher operating costs due to being more successful and different stadia requirements depending on the ground. This of course has an element of truth, however in some of the years that had spikes we had European commitments and we have a very old ground, with all the additional maintenance around that. The two clubs specified didn't have a lot of either. As an argument it actually makes the costs at Everton look better.
There you go, focused. However in the absence of fine detail, comparison with clubs of a similar size is all we have. And ALL substantiation so far, pack of an envelope so far as it is, is from my side. NOTHING other then gut feeling has been offered in defense of the accounts being dodgy. As always in these situations though the one doing the wild pronouncements is the one looking for evidence that he's wrong....
So until you can come with ANYTHING supporting your accusations, then yes, its bolloxology as far as I'm concerned.