The Guardian claims that as United are reportedly listening to offers for academy stars Kobbie Mainoo and Alejandro Garnacho, coupled with their pre-tax loss quadrupling to £131 million ($160m) last season, they need to tread carefully in terms of PSR.
Moreover, Chelsea's combined pre-tax losses over the past two years are now at £211m ($257.5m), but selling academy products Conor Gallagher, Lewis Hall, and Ian Maatsen for more than £100m ($122m) has eased the pressure on the Blues. They are not in the clear, however.