On PSRwatch's ledger Daniel James costs Leeds United about £5m a year in 2026/27: £4m of wages (reported gross salary) and £1m of annual transfer-fee cost (apportioned). That is 2.5 percentage points of the club's squad-cost ratio, the 12th highest cost of 25 on the squad and 358th of 621 named players in the league. Book value remaining £2m; contract to 2029-06-30 (3 seasons left). Independent PSRwatch estimates, not official figures.
2.5 pts of the ratio at £187m of football income.
Gross pay before the player's own tax; bonuses, image rights and employer NI are not in it.
Unamortised transfer cost. Not what the player is worth; a sale above it is book profit.
To 2029-06-30, signing date not reported.
£6m above book value.
Transfer fee and how it is written down
No acquisition terms are in evidence for this player, so the row carries an apportioned share of the club's filed amortisation. That is an apportionment, not a reported fee. Signing date not reported: the charge is assumed straight-line from this season.
| Season | Amortisation (accounts) | Closing book value | Wage | Annual cost | Ratio pts |
|---|---|---|---|---|---|
| 2026/27this season | £1m | £1m | £4m | £5m | 2.45 |
| 2027/28 | £1m | £1m | £4m | £5m | 2.45 |
| 2028/29 | £1m | £0m | £4m | £5m | 2.45 |
Accounting basis only. A second column applying the regulators' amortisation cap is deliberately not shown until the rule text, its effective date and its applicability to this signing are sourced and encoded (see the methodology page). The wage column assumes the current wage runs to contract end.
What is still to come
At the reported salary, to contract end.
The charge falls away after 2028/29.
Of a 74% club ratio; 3.7% of the squad ledger.
Transfer history
No completed move involving Daniel James is recorded in the 2024/25, 2025/26 or 2026/27 ledgers. Earlier moves are outside the data PSRwatch holds.
Moves come from provider club-season transfer pages (specialist database, tier 3), collected and committed by PSRwatch. Fees are as reported there; undisclosed stays undisclosed.