The intended outgoings at Manchester United this summer range from the surplus to the sellable, via the unsellable.
United were quietly content with the dead wood they shifted last year even though the major departures' contracts had expired. United inexplicably attempted to renew the deals of Jesse Lingard and Paul Pogba.
Should United secure Champions League qualification then they will be able to buy and sell from a stronger position. Their only truly sellable asset last summer was James Garner as he was involved in a successful season with Nottingham Forest, rather than the catastrophic campaign Ole Gunnar Solskjaer and Ralf Rangnick presided over.
Also read: Ten Hag wants a world-class midfielder and striker
Whereas last summer United's most expensive signing's contract was scheduled for the shredder, the most high-profile player not due a renewal has started twice in the last three years. Phil Jones and Axel Tuanzebe, another injury-prone centre-back also expected to be let go, were first named in the same United squad in December 2015. David Cameron was still prime minister.
United's outgoings will break double figures, though among them will be fringe members of the under-18s who have quickly accepted their development has to continue elsewhere.
As for the senior figures, United have to concede they will make a loss on anyone they bought. The probable 'profits' would be academy graduates, just like last year. Andreas Pereira - the only other sale - was a £10million signing by Fulham, where the agent Kia Joorabchian influenced their transfer policy.
Dean Henderson, Scott McTominay and Anthony Elanga are three products United could recoup tens of millions for. The drawback with Henderson is his thigh surgery could sideline him until early August and no serious club is likely to be in the market for a new No.1 with the start of the season looming.
Donny van de Beek, another long-term casualty, could be more present in a pre-season where United are scheduling up to eight games. At least six have been planned for the first team and a second XI could get a run-out in Dublin the weekend before the season starts.
The more games, the more exposure. Van de Beek is likely unsellable due to his injury, the duration of his absence, his three forgettable years in Manchester and his contract length (a maximum expiry date of June 2026).
In a 2004 player analyst sheet published in Sir Alex Ferguson's 2015 book, Leading, players were split into categories of 'squad', 'excess', 'youth potential' and 'transfer targets/possibilities'.
Filed under 'excess' would be Jones, Tuanzebe, Eric Bailly, Alex Telles, Brandon Williams and Elanga. Van de Beek is reprieved as he is an alternative No.10 to Bruno Fernandes, although that is where the similarities end.
If we are to tweak Ferguson's forward planning, then 'sellable and loanable assets' would be another category. Under that comes Henderson, unless Erik ten Hag decides to promote him as United seek to phase out David de Gea.
There will be takers for Harry Maguire and Anthony Martial, two players United invested £138m in four years apart. United would do well to make half of that on the pair but Maguire has been usurped and Martial will be when United recruit a new striker.
Shifting Maguire would give United leverage to add a new centre-back, ideally another left-footer to balance out the defence. Luke Shaw has shifted inside impressively and his possible use there could enable Alvaro Fernandez greater involvement after a fine season on loan at Preston in the Championship.
Hannibal Mejbri has to be considered in the same sellable category as his standing has dwindled since Ten Hag took over. The Tunisia international refused to sign an extended contract as part of the agreement of his season-long loan at Birmingham and he is another who has the cachet of emerging off the academy conveyor belt. Facundo Pellistri and Zidane Iqbal require fulfilling loans after unfulfilling seasons.
If United are to advance on Ten Hag's interest in the Bayer Leverkusen right-back Jeremie Frimpong, then they would have to make room for the Netherlands international. A move for Sergino Dest last year never transpired as there were no takers for Aaron Wan-Bissaka.
Wan-Bissaka's stock has risen in the last five months and Diogo Dalot, still yet to agree on a new contract, has generated widespread interest across the continent. United would make a profit on Dalot, signed for £19m five years ago, but not on the £50m Wan-Bissaka.
Senior sources have stressed repeatedly the needs of the squad take precedence and United will be conscious not to leave themselves short. They only have four senior central midfielders and amid the intention to add a younger option it would be more prudent to trim the bloated defence, where there is a back five of Williams, Tuanzebe, Jones, Bailly and Telles.
Fred, who turned 30 in March, is out of contract next year and could be approaching the end game at United. With the profitability and sustainability rules providing added scrutiny on a club's finances, there is a more urgent need to cash in on prominent squad players rather than letting them run down their contract.
Jadon Sancho may be third in the queue on the right and the left with Alejandro Garnacho fit again and on a longer contract while United are planning to reintegrate Amad back into the squad. Buying takers for Sancho would be scarce but United have balanced the books by negotiating season-long loan deals where the loanee's salary is paid in full by their temporary club.
A £72.9m marquee buy not even two years ago, Sancho may be unsellable.
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