The priority at Juventus is to get rid of the players who are not part of the project, including Arthur Melo and Weston McKennie, as they are costing the club a reported €68m.
The Bianconeri need to cut costs after the 10-point Serie A penalty saw them miss out on Champions League and Europa League qualification.
According to Calcio e Finanza, much of the expenditure is used up by players who are not part of coach Max Allegri’s plans, but are struggling to find new destinations.
Arthur Melo just returned from a loan spell at Liverpool that saw him barely set foot on the pitch, but he is one of the highest earners in Turin, as well as a transfer worth €72m only three years ago.
Others whose loan experiences did not go as planned are McKennie at Leeds United and Denis Zakaria at Chelsea, as in all these cases the option to buy was not taken up.
Between wages and amortisation, Calcio e Finanza calculate that 10 players are costing Juventus over €68m in the 2023/24 budget.
They include Alex Sandro, who could terminate his contract by mutual consent to avoid paying the salary, Luca Pellegrini on loan at Lazio, Marley Ake, Marko Pjaca, Mohamed Ihattaren, Felix Correia and Kaio Jorge.
That is calculated at €33.7m in amortisation and another €34.3m in gross wages.