The EFL have appealed against the decision by an independent panel to clear Derby County of breaching spending rules last month.
The Championship club escaped a points deduction after charges over the £80million sale of their stadium and the assigning of players a residual transfer value at the end of their contracts were dismissed by a three-person tribunal.
The panel's verdict caused shock and dismay at the EFL and as Sportsmail revealed last week the Board were always minded to appeal the second charge regarding the amortisation issue, which was lodged last night.
The EFL have appealed against an independent panel dropping charges against Derby County
Derby were subjected to two charges from the EFL but both have been dismissed by a panel
It is understood that Derby are the only club in the country to give players a residual transfer value at the end of their contract for accounting purposes, which the EFL have argued is an attempt to circumvent their profit and sustainability regulations.
'The EFL Board has determined the League will appeal against the outcome of an independent Disciplinary Commission in respect of misconduct charges brought against Derby County,' read a statement released on Monday.
'The appeal is specific to the second charge only, which considered the Club's policy regarding the amortisation of intangible assets. There will be no further comment at this time.'