Hearts come fourth in list of Scottish club salaries
The sporting intelligence website has published salaries for sports clubs across the world and revealed that Scottish Premiership clubs are mostly paying players less than £100,000 per year.
Aberdeen's average wage is £134,670, putting them third in financial terms behind Rangers (£316,888) and Celtic (£717,860). Hearts come in fourth with an average first-team salary of £86,890.
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Hide AdOwner Ann Budge implemented a sensible and prudent financial plan after helping the Tynecastle club out of administration in 2014.
She has pledged not to overspend but Hearts finished third in the Scottish Premiership last season and reached the Europa League qualifying rounds under her stewardship.
They currently sit fourth in the table, in line with the survey's financial statistics.
Scottish Premiership average first-team wage:
Celtic: £717,860
Rangers: £316,888
Aberdeen: £134,670
Hearts: £86,890
Dundee: £61,837
Inverness: £53,345
Motherwell:£49,335
Kilmarnock: £48,950
Ross County: £47,515
St Johnstone: £47,206
Partick Thistle: £42,671
Hamilton: £42,606