Portsmouth's administrators have revealed in intricate detail how the club's debts plunged to an incredible £119million.
A 70-page document sent to all the club's known creditors accounts for every penny that Portsmouth owe — from the £14million owed to previous owner Balram Chainrai down to the £1 claimed by Harley Street cancer clinic 108 Medical Ltd.
Portsmouth are owed a total of £14million from Inter Milan, Liverpool and Tottenham for the respective sales of Sulley Muntari, Glen Johnson and Jermain Defoe.
But that money only knocks the stricken club's gross debt down to around £105million, which is substantially more than the administrators had originally expected.
The accounts reveal how the club were being crippled by £17.3million in outstanding transfer fees.
When Portsmouth went into administration, French club Rennes were receiving over £630,000 a month for John Utaka, Udinese were being paid up to £800,000 a month for Muntari, while Portsmouth still owe Chelsea money for Johnson, who joined Liverpool in the summer.