Sounds like it is on your core trading P&L.
So a new stadium would help us under FFP rules by generating more fan revenue, corporate and sponsorship.
How will it help us Stanley if we go 400 million into debt to build a stadium for an extra 15k seats and are playing in front over only about 40k fans because the fans wont pay 65 quid to watch a team finishing 6th, 7th or 8th every season when they can watch it with there mates for free on the internet.