Parting way with the Dutchman and his staff had already set the club back £10.4 million ($13.1 million) and Manchester United's second quarter fillings confirmed exceptional costs relating to the exit of "Ten Hag and various members of football staff" are now at £14.5 million ($18.3 million).

Manchester United are trying hard to cut costs and raise matchday revenue - their latest accounts underline why

Club opted to part company with Ten Hag in October despite triggering a clause to extend his contract in the summer