Administrators Duff & Phelps have revealed the old Rangers Football Club owed more than £94m in unpaid tax and penalties.
HM Revenue and Customs' claim against the club totalled £94,426,217 - while Duff & Phelps are claiming £3,121,683 in fees.
Over £170,000 was paid to public relations companies for media consultancy as the club were plunged into administration.
A statement from Duff & Phelps read: "The joint administrators have continued to review the claims made by HMRC in the administration.
"The claims are largely made up of determinations issued by HMRC in accordance with Regulation 80, penalties and outstanding PAYE/NIC.
"The joint administrators have adjudicated on these claims and confirmed to HMRC that for voting purposes, their claim will be admitted for voting purposes at £94,426,217.22."
The majority of that figure relates to the old club's use of Employee Benefit Trusts, on which HMRC claimed unpaid tax and penalties in excess of £49m.
A judgement on an appeal of this assessment, which was heard at a First Tier Tax Tribunal, is imminent.
And the creditors report notes: "An outcome has yet to be determined by the tribunal and is currently expected in October 2012."
Creditors have until 12 October to vote on the report. When the administration period ends, Rangers will be placed in the hands of liquidators BDO.