Liverpool may face losses of at least £12millon if the Premier League resumes behind closed doors.
Top-flight football has been suspended since March 13 due to the coronavirus outbreak, with clubs having committed to resuming the campaign when it is safe to do so.
While a number of options are being considered, it has been widely accepted that if the remaining games are played they will almost certainly be without fans.
It means Premier League clubs will be expected to refund supporters who have already purchased tickets for matches they will no longer be allowed to attend.
The clubs will also miss out on the income from tickets that haven't already been put on sale, while hospitality packages will also have to be repaid.
Other matchday revenue, such as the sale of merchandise, would also be hit with no supporters present in or around the stadium.
In accounts released in February for the 2018/19 season, it emerged Liverpool had made £84.2m from matchday revenue in a campaign that saw 26 competitive home games.
The previous year the figure was £80.7m from 27 games, and £74m from 24 the year before that.
While it is difficult to predict an accurate figure on an individual game-by-game basis, the Reds have averaged an income of more than £3m per home game over the last three years.
And with Liverpool having four home games remaining, that would equal a loss of at least £12.5m in revenue.
The Reds had already sold out for the Premier League visits of Crystal Palace and Aston Villa, while selected tickets for the last two home games against Burnley and Chelsea had already gone on sale, with both games certain to have seen Anfield full as Jurgen Klopp's side close on the club's first title in 30 years.
Liverpool are also among 17 Premier League clubs to have suspended their season ticket renewal process.
With many fans paying up front for their season tickets, it has closed another immediate revenue stream.
And with no guarantee next season will be begin in front of supporters, it threatens another potential financial issue for Liverpool and other top-flight clubs.
