Radamel Falcao's battling season at Manchester United cost the club a fortune.
The Daily Mail says Falcao deal cost United £25million for the season, with his wages, £6m loan fee and various bonuses included.
Falcao has taken a 50 per cent pay-cut to join Chelsea on-loan from Monaco.
He is now expected to link up with his new team-mates on a pre-season tour of the United States.
Falcao's first league return to Old Trafford is scheduled for December 28.