Manchester United have wrote off Bastian Schweinsteiger's price in the transfer market.
The Mirror says the club's latest financial results show they will take a £6.7million hit on Schweinsteiger after Jose Mourinho dumped him from his first-team squad.
United have had to write off his value because the Germany midfielder is no longer part of the senior squad.
Having prised the World Cup winner from Bayern Munich last summer, the 32-year-old is now available on a free transfer, with the club having given up hope of claiming any kind of transfer fee.
Under exceptional items, which also included Louis van Gaal and his staff's £8.4million pay-off, United said in their results: "Exceptional costs for the year were £15.1million...and £6.7million related to a registrations' impairment charge regarding a reduction in the carrying value of a player no longer considered to be a member of the first team playing squad."
It is understood Schweinsteiger is that player and that Ed Woodward felt he could not include the player among the club's assets, as it may give an inequitable impression to the club's investors.