Manchester United have had to write off midfielder Bastian Schweinsteiger as an asset in the club's latest published accounts.
Schweinsteiger, 32, was brought to Old Trafford from Bayern Munich last summer by former manager Louis van Gaal, but has been frozen out by new boss Jose Mourinho.
The former Germany captain is training away from the first team but stressed towards the end of the transfer window that United would be his last club in Europe, saying he "will be ready, if the team needs me."
However, that looks even more unlikely after the club announced their financial results for the year ending June 30, 2016.
Under the "exceptional items" section of United's annual results, it listed a sum of £6.7 million "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."
Press Association Sport reports that Schweinsteiger is that individual and could not be included as an asset as it may give an unfair impression to investors.
The midfielder was omitted from United's Europa League squad but included in the Premier League group, although they were able to do so without omitting any other player.
United's accounts also show that former manager Van Gaal and his coaching staff were paid £8.4m in compensation after leaving the club in May.
The Dutchman's tumultuous reign at Old Trafford ended with FA Cup glory, but he was replaced by Mourinho just days later.