Manchester United could still make a profit on Harry Maguire, despite spending £80 million on the defender back in 2019.
Maguire was signed by Ole Gunnar Solskjaer from Leicester City, but has fallen down the pecking order under Erik ten Hag and has been heavily rumoured with a move away this summer.
The 30-year-old made just 16 Premier League appearances last term, with Lisandro Martinez and Raphael Varane currently the Red Devils' first choice centre-back pairing.
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Newcastle are thought to be among the clubs interested in his signature, and although United are unlikely to recoup the £80m they originally paid for the defender, they could still make a profit due to amortisation.
According to the Manchester Evening News, Maguire’s fee was spread across a six-year payment plan, meaning he currently has a book value left of around £26.6m.
Therefore, if United are able to sell Maguire for a fee higher than that number, they could record his sale as a profit under Financial Fair Play.
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It is a loophole being used all around the Premier League, with Chelsea's transfer strategy heavily dependent on amortisation and tying young players down to lengthy contracts.
Dr Rob Wilson of Sheffield Hallam University offered an explanation of Maguire's situation, stating: "If Maguire was sold for around £30million, that would add around £5million back into the FFP budget.
“If you think about it it's because they're always depreciating assets, unless you pick up a player at 23 or 24, which is why the Mount deal is a bit of a coup for United, because his value could still accelerate if he does really well.
"Maguire was bought at the peak of value and was only going to go down anyway, regardless of player performance," he added.
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Maguire has been tipped to leave as part of a 13-man cohort this summer, as Ten Hag seeks to raise funds for a world class striker.
Featured Image Credit: Getty ImagesTopics: Harry Maguire, Manchester United, Football, Premier League, Erik Ten Hag