A club statement from Elland Road read: "If what football achieves out of this is clarity for clubs in the future then that can mitigate some of our disappointment as we want all clubs to survive through what are very difficult times.
"The matter is now closed and the focus can return to the pitch.
"If the team are now able to progress through the play-offs to the Championship then it would be the appropriate reward for the efforts of the club's fans and players in overcoming the penalty imposed on the club."