Manchester United midfielder Bastian Schweinsteiger written off in club's latest accounts

Manchester United midfielder Bastian Schweinsteiger has been written off as an asset in the club's latest accounts. The 32-year-old German has fallen out of favour under new boss Jose Mourinho and is not considered to be part of the plans at Old Trafford.

Schweinsteiger has trained away from the United first team since returning from his summer vacation, even though he has stressed he "will be ready, if the team needs me". However, the prospect of Schweinsteiger returning to starting XI fold at United appears to be even more remote in light for the club's financial results for the year ending 30 June, 2016.

Under the "exceptional items" section of United's annual results, the Reds listed a sum of £6.7m ($8.9m), which is 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". That player is believed to be Schweinsteiger, who joined United from Bayern Munich in 2015.

This comes shortly after Mourinho admitted it would be very tough for Schweinsteiger to play for United while he is the manager. "I'm not saying it's impossible. I'm saying it's very difficult," the United boss said in August.

"We have a decision completely made about Paul Pogba, Ander Herrera, Morgan Schneiderlin, Marouane Fellaini and Michael Carrick. We have five players for two positions. It's very difficult that an opportunity will arrive."