London - Manchester United have written off Bastian Schweinsteiger as an "exceptional" multi-million item in their latest published accounts, even though the Germany international has been sidelined by manager Jose Mourinho.
The 32-year-old joined United from Bayern Munich before the start of last season when former manager Louis van Gaal was still in charge at Old Trafford.
But he has fallen out of favour under new boss Mourinho and his chances of making a comeback under the Portuguese coach looked even less likely after the club published its annual accounts on Monday.
Under the "exceptional items" section of the annual report, 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".
It is widely understood Schweinsteiger is that individual and could not be included as an asset as it may give an unfair impression to investors.
The former Germany captain was omitted from United's Europa League squad but included in the equivalent Premier League group, although that was compulsory under league guidelines.
United's figures also indicated that van Gaal and his coaching staff were paid £8.4 million in compensation after leaving the club in May.
The Dutch manager's time at Old Trafford ended with the club lifting the FA Cup, but he was replaced by Mourinho just days later.