West Bromwich Albion: Championship club decide against appealing against EFL penalty
Central to Albion’s objection at the time was around so-called ‘in-kind’ payments, which are not included in PSR calculations, to their charity The Albion Foundation.
The Baggies said at the time the Club Financial Reporting Unit (CFRU) accepted the payments of £2.1m were not part of the final PSR calculation, but the EFL said that had been “disallowed”.
“The CFRU originally made an adjustment to the club’s final PSR calculation

