Derby County's total points deduction for 2021-22 has reached 21 and relegation looks a near certainty after the Rams admitted to breaching accounting rules.
The Championship club's financial woes came to a head in September when they filed for administration, which was subsequently followed by a 12-point deduction.
That sent manager Wayne Rooney's men to the foot of the table where they remain, having won once in nine league matches since.
Their points total of six had them nine adrift of safety with 17 matches played, though they will now see that dip below zero once again, with relegation to League One practically assured.
Derby confirmed their appeal against the initial 12-point deduction had been withdrawn, while the new sanction relates to rule breaches in respect to amortisation, the accounting process of gradually writing off the initial cost of a player.
Any future breach of terms of their 2021-22 budget will see a suspended three-point sanction also come into play.
An Agreed Decision has been reached with the @EFL and all proceedings have been concluded.#DCFC
— Derby County (@dcfcofficial) November 16, 2021
A statement released by the club and the English Football League (EFL) read: "The EFL has today confirmed Derby County has received a nine-point sporting sanction with a further three points suspended after admitting to breaches of the league's profitability and sustainability rules.
"The club, via its administrators, has also agreed, following last week's adjournment, to the dismissal of its appeal against the 12-point deduction imposed as a consequence of the club entering administration in September 2021, meaning that the sanction continues to apply.
"The new nine-point penalty has been applied immediately, resulting in the club having been deducted a total of 21 points from this season's 2021-22 Championship table.
"The suspended three-point deduction will take effect if the club does not comply with the terms of the budget as set out in the 'Agreed Decision' for the remainder of season 2021-22.
"Both decisions are now final and are not subject to any further rights of appeal under EFL regulations."
Rooney, 36, is Manchester United and England's record goalscorer and became manager of Derby, initially on a caretaker basis, in November of last year. He was subsequently appointed to the role on a permanent basis in January.
