Bastian Schweinsteiger literally written off by Manchester United

As Manchester United announced a record level of revenue in their yearly financial report yesterday, the club also appeared to indicate that Bastian Schweinsteiger is no longer considered an asset.

Schweinsteiger has been training with the club’s under-23 team this season, having been made aware that he does not figure in new manager José Mourinho’s plans.

However, the 32-year-old midfielder recently released a statement insisting that United will be his last club in Europe, and that he remains ready to help the side if called upon.

But yesterday’s report, detailing the Red Devils’ results for the 2015/16 financial year, appeared to write Schweinsteiger off an an asset.

Under the section labelled "exceptional items", United listed a sum of £6.7 million -- the fee paid to Bayern Munich for Schweinsteiger last summer — which "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 thought that United have elected to "write off" the value of Schweinsteiger as an asset so as not to mislead investors.

Schweinsteiger has been included in United’s 25-man Premier League squad for the season due to a regulation which made his inclusion compulsory.

It was more telling that the former Bayern player was omitted from United’s Europa League squad.