Big names with a transfer value are least at risk in cull

Job cuts are inevitable as the wage bill is trimmed, and some members of Ally McCoist's squad and coaching team are more vulnerable than others.

Those most under threat

The manager may be allowed an input into the decision-making process, but it is numbers on the balance sheet that will dictate the impact on Rangers' first-team. The administrator would wish to target the higher earners, but they also tend to be the players who carry the greatest re-sale value.

With the transfer window closed, it would not make commercial sense to effectively sack players who could attract fees in the summer. This leaves those players whose contracts are up at the end of the season as the most at risk.

McCoist will be keen to keep Lee McCulloch, not just for his versatility and his rebirth as a striker – the area of the team that is weakest – but also because he is experienced and steeped in the culture of the club. Team-mates will naturally be drawn to him for leadership. However, McCulloch is out of contract at the end of the season, and will earn a decent wage.

The administrator is unlikely to see justification to keeping Sasa Papac at Ibrox, since Rangers can call upon Lee Wallace, who is young and on a long-term deal, as an alternative left-back.

David Healy has filled in up front, but even if Rangers have few options in that area, and the Northern Irishman is modestly paid, he could still find himself jettisoned. Andy Little is in a similar position, but is young and so on an insignificant wage.

Neil Alexander and Kirk Broadfoot are established squad players, but neither has featured in many games this season and the administrator would not consider either to be integral to the starting line-up.

Salim Kerkar, who has been a marginal figure at the club, would also surely be under threat. McCoist would be reluctant to lose Sone Aluko, whose form has been impressive and who represents one of the team's only reliable creative forces, but he too is on only a short-term deal.

Those most likely to be safe

There is a clutch of players signed on long-term contracts who would be sought after on the transfer market.

Even though they are highly-paid, they represent assets to the club. McCoist would also consider them vital to any notion of the team remaining competitive. Allan McGregor, Steven Whittaker and Steven Davis all signed improved contracts last years, while Dorin Goian, Carlos Bocanegra and Wallace were all signed at the beginning of the season.

Maurice Edu was a target for Sochaux during the January transfer window, but the American midfielder still has 18 months left on his contract, as does Kyle Lafferty, the injured striker. Steven Naismith will not play again this season, but it would seem unlikely that the club would release such a talented and coveted player, even if he cannot contribute for now.

Of the younger players, Gregg Wylde, Jamie Ness and Kyle Hutton have all signed long-term contracts, while John Fleck still has 18 months on his.

Those facing uncertainty

Kyle Bartley is on loan from Arsenal, and if Rangers are contributing anything to his wages then he might face an early return to north London. Mervan Celik is a recent arrival, and signed a three-and-a-half year contract, but his former club, GAIS, are claiming they are due £250,000 compensation. Rangers would be unable to pay any fee.

Staff might also be under threat, and there seems little justification for a director of football when all business has been suspended. Gordon Smith would claim that his work on the youth academy is ongoing. McCoist would be loath to lose his backroom staff, particularly his assistant, Kenny McDowall, and his first-team coach, and close friend, Ian Durrant.

It is often others who suffer, and kit men, physios and fitness staff have lost their jobs in previous administration cases. The scouting department, under the supervision of Neil Murray and John Brown, might also face cuts.