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Football finance expert Kieran Maguire has spoken to BBC Radio 5 Live about Everton's two-point deduction:
"Under the accounting rules, if you're putting together a piece of real estate or property, you are allowed to add together all of the costs - material, labour, and overhead cost, including interest - and, instead of treating it as a cost in terms of the day-to-day business, it gets added to the value of the property.
"Everton have done that, and it appears to be in the rules but the Premier League is saying it's not so certain about that, even it allowed Spurs to do it. The more we look at it, the more it becomes complex.
Yes Kieran, but they would still have been in breach of the rules if the interest was allowed. It is a side issue to the punishment.
"Under the accounting rules, if you're putting together a piece of real estate or property, you are allowed to add together all of the costs - material, labour, and overhead cost, including interest - and, instead of treating it as a cost in terms of the day-to-day business, it gets added to the value of the property.
"Everton have done that, and it appears to be in the rules but the Premier League is saying it's not so certain about that, even it allowed Spurs to do it. The more we look at it, the more it becomes complex.
Yes Kieran, but they would still have been in breach of the rules if the interest was allowed. It is a side issue to the punishment.