The current predicament for Leeds is that the club don't know where they are going to be next season. If promoted, the losses posted do not seem as harsh, as the riches of the Premier League will help subsidise what they owe in player purchases.
Football finance expert, Kieran Maguire, reported that of the £190 million Leeds still have to pay out for players, they are only receiving £2 million in player sales.
In the event Leeds do not go up, there would have to be an enormous reshuffle at the club in order to not only avoid breaching the EFL's profit and sustainability rules, but also to give them a chance to maintain a competitive squad for next season.
Leeds may need to sell
Key players such as Crysencio Summerville and Georginio Rutter are more than likely going to be players Leeds struggle to keep in the summer, and could be the big money sales that help the club balance the books.
However, even with a couple of big sales, the financial situation the club are in may mean that players such as Joe Rodon and Jaidon Anthony are beyond Leeds' reach, as both loan deals would be very difficult to make permanent without major squad movement.
One solution could be the sale of fan favourite Archie Gray. The 18-year-old has had an exceptional season thus far and, given his age, could attract a high fee in the summer should clubs come knocking.
The benefit of his age is that he is not the finished article, and if one of the big clubs linked to him, like Borussia Dortmund, were to come in for him, a loan move back to Leeds could be an option to help his development. This would help Leeds generate the money to offset the fees owed while not losing squad depth.
Loaned out players
One major strategic decision Leeds made back in the summer was the loaning out of a lot of their playing squad due to relegation clauses. The benefit of this meant that Leeds would not have to cover their wages should a club come in for them, and also in their accounts wouldn't have to submit losses for players compared to if they had taken the traditional relegation route of selling their big-hitters for a pittance.
Players like Jack Harrison, Marc Roca and Max Wober will all, in theory, be coming back to the club in the summer. This gives Leeds a wealth of players to either reintegrate into the squad, or sell to offset the money they owe to other clubs.
Having a few high profile players to sell on in the summer may be key to Leeds retaining some of the talent they have at the club already.
The abnormality of the Championship this season, with Leicester and Ipswich creating a thrilling title race, means that a Leeds team that would have probably been comfortably top of the table at this point are at risk of the play-offs and missing out on promotion entirely.
However, if Leeds are able to keep some of their players by selling unwanted loaned out players, many would back Championship specialist Daniel Farke to steer Leeds out of the league in his second attempt, should the club not go up this season.
Best case scenario
Of course, Leeds could still achieve promotion this season, with the club sitting on 87 points. If they were able to bounce back to the Premier League, the outlook of their accounts would be much healthier.
With the Premier League's lucrative payments to clubs, a lot of Leeds' spending power would be restored, and there would not be as much of a struggle to sign players in the summer.
Daniel Farke will be hoping he can inspire his team to dig in and get across the line for his chance of another crack at the top flight, and in doing so, he may also change the long-term outlook for Leeds United.