Manchester United will reveal the full-scale financial effect of COVID-19 on Friday when they report results from their first-quarter fiscal 2021 period.
United, like every Premier League club, have been forced to play behind closed doors since March after the outbreak of the virus.
Pilot tests for the return of supporters were delayed further after a second wave caused local lockdown and then a national lockdown throughout November.
That has placed a massive financial strain on all of English football, with Manchester United losing £4million per match that is played without paying supporters at Old Trafford.
United are also faced with a rebate bill of £330million, split across the 20 Premier League clubs, with broadcasters demanding a part-refund for the behind-closed-doors product.
Friday offers the club a chance to walk through the impact of Covid and also a new last-resort overdraft, according to football finance expert Kieran Maguire.
"I think they will summarise the impact of COVID on the start of the season," he told MEN Sport.
"The club did qualify for the Champions League so that will be a big boost and go into their budgets.
"They've also organised worst-case scenario overdraft facilities which, with a bit of luck, if progress is made on the vaccine and fans return, they won't have to dip into that overdraft to the full extent."
Share prices in Manchester United soared on Tuesday after the news a new vaccine for Covid had a 90% effectiveness rate.
The developers - Pfizer and BioNTech - described it as a 'great day for science and humanity' after their vaccine, which had been tested on 43,500 people in six countries, reported zero safety concerns raised.
With Boris Johnson confirming the UK have ordered enough of the vaccine for a third of the population, the hope that football fans may return to stadiums sooner rather than later is growing.
