Manchester United will disclose the full cost to the club of David Moyes's disastrous 11-month reign as manager on Wednesday, with annual accounts expected to highlight a £50-million price-tag on the Scot's turbulent campaign at the helm.
Ed Woodward, United's executive vice-chairman, will hold a conference call with the club's investors at 1pm on Wednesday to discuss the financial picture at Old Trafford following the publication of accounts for the year ending June 30, 2014.
And while United are expected to post a robust balance sheet, with the club anticipated to meet their target of annual revenues between £420-£430m, the failure of Moyes to secure Champions League qualification will cost the club at least £35m in prize money this season.
United's surprise drop from champions in 2012-13 to seventh-placed also-rans under Moyes saw the club suffer a reduction of £8.4m in Premier League prize money last season - a campaign which Woodward described as "very disappointing" when addressing investors following the publication of quarterly accounts in May.
With Moyes being paid £3.5m in compensation - his basic annual salary at Old Trafford - the former Everton manager's spell in charge at United ultimately cost the club £7m in wages, with Wednesday's accounts also likely to highlight the sum total of pay-offs received by coaches Steve Round, Jimmy Lumsden, Chris Woods and Phil Neville.
Senior figures at Old Trafford have insisted that the club's financial well-being is such that United are able to withstand the cost of a season without Champions League football.
And the start of a £53m-a-year shirt sponsorship deal with Chevrolet this summer will ensure that the absence of Champions League earnings does not lead to a sizeable hole in next year's accounts.
United have spent in excess of £150m this summer on new signings, including the £59.7m British record signing of Argentine winger ?ngel di María from Real Madrid.
Di María's arrival last month, along with those of Marcos Rojo, Daley Blind and Radamel Falcao, will not affect the year-end accounts, but all will be listed as post-balance sheet events.
The combined £56.8m transfer fees paid for Luke Shaw and Ander Herrera will be included, however, with both deals being completed before the end of United's financial year.
United's wage bill for the 2013-14 season is set to rise from the previous year, but interest payments on the club's debt, which stood at £351m in May, are expected to drop from last year's figure of £71m for the 2012-13 accounts.
