When a player leaves United the club may make a profit on the deal. If the player is sold for more than their book value it is a profit, for less a loss.

In 2006 there was a profit made on the sale of Mark Wilson of £375,000. The 2008 figure should be over the million pound mark due the sale of Barry Robson.

Both Aberdeen and Hibs have a stated policy of nurturing younger players and where necessary trading them at a profit, they are both benefiting from this policy.