Kinnear, writing in his matchday programme notes for tonight's clash with Hull City, said the revenue from the Gunners tie will help Leeds in their compliance with financial fair play rules.
"The FA Cup draw has given us the opportunity to test our Premier League credentials with a January trip to the Emirates Stadium to play Arsenal," he said.
"While the footballing challenge has excited everyone associated with the club, the financial impact of the tie is not insignificant, with the shared revenue from ticketing and TV counting towards our Profit and Sustainability allowance."
But he described the decision to move the game from Saturday to Monday, January 6 so it can be televised live on the BBC and the inconvenience it will bring for supporters as disappointing.
"Disappointingly, part of the commercial upside comes at the expense of the game being moved to a Monday evening and the resulting inconvenience for our travelling support," he said.
"We will continue to make representations for the travelling logistics of away fans to be part of fixture scheduling decision making while at the same time knowing that whenever and wherever the game was played, the 8,000 allocation will still not be nearly enough for our travelling faithful."
