It is not what you spend, it is how you spend it. A statement that has been confirmed in successive transfer windows will be reaffirmed once again when the current one closes.

The coming days will be defined by who goes as much as who stays. In both regards, there is work to be done for Rangers. It is clear, though, what the order will be. Those who are not wanted continue to wear the jerseys of those who have been identified to improve the performances and results.

The mistakes of yesteryear are still proving costly for Rangers. The fees paid and the contracts handed out by previous managers, recruitment heads and directors continue to hinder progress. The mess that Philippe Clement is attempting to clear up is not of his making, but it will be the Belgian who pays the price for the situation if it is not resolved.

The timeframe for that process to be completed is now less than two weeks. A summer that Clement billed as the end of a cycle will be judged on September 1st in more ways than one. The squad that he takes to Parkhead for a defining Old Firm fixture will be the one that he has to work with during the remainder of the season.

Read more: Check all the Rangers transfer news & rumours throughout the transfer window

It was during Clement’s first interview of the new campaign that he outlined the parameters that he was working within. By that stage, a handful of players had already arrived in the first phase of the window. The next one could not begin until the second round of the exits had commenced, though. Even in the middle of July, Clement had to sell before he could buy.

“That’s the reality,” Clement said during the pre-season camp in Holland when asked if his transfer plans were dependent on players leaving this summer. “That’s the reality that the board told me a few months ago. I know this, the recruitment team knows this also. This is the reality of the club.

“I had other expectations when I came in in October, I have to say. But I know the reality now. I am very motivated to build the club and help in that. It’s focusing not only on the short term but also on the long term.

“If I only looked at the short term I would only bring in experienced players who can do the job directly. Mistakes like that have been made too much in the past and at the end you don’t reach your goals. You need a different philosophy and that’s what we are all working towards. This is a massive rebuilding job, it is true.”

Clement had already decided who could go and who he wanted to stay by that stage but was still some time away from the dominoes being knocked over. In football and financial terms, Rangers could not burden themselves with a dressing room that was bursting at the seams and a wage bill that was already inflated.

The departure of Sam Lammers to FC Utrecht was followed by the arrival of Vaclav Cerny and Robin Propper was signed in the days after Connor Goldson penned a deal with Aris Limassol. The pieces of the jigsaw had to fall into place then and they must do so again if Clement is to get the sign-off on the acquisitions that are required to turn Rangers from hopeful challengers into potential champions.

Goldson lost his place in the team towards the end of last term and was never likely to hang around being a squad player given the role he had fulfilled on the park and in the dressing room throughout his Rangers career. Not every player will have that outlook and it can, as has been shown, be extremely difficult to move on those who wish to remain.

The wages that many members of this squad are on is an increasingly ominous hindrance. Rangers had to pay well to get them here in the first place and moves that are not as lucrative will not be enticing, regardless of what football promises are made elsewhere or what bleak picture is painted at Auchenhowie.

As the window has evolved, further conversations were held with those who were deemed surplus to requirements. Ianis Hagi is perhaps the most high-profile player in that regard and another No.10 soon joined him on the unwanted list after Todd Cantwell informed Clement of his desire to leave the club.

Both are still on the wage bill but are not part of Clement’s squad. Others who would be allowed to move on – including the likes of Ben Davies, Scott Wright and Rabbi Matondo – remain regular features of a group that is short of strength and depth overall. Reports linking Matondo to Leeds United were downplayed as quickly as they were talked up last week, while Wright has so far not attracted sustained interest from England despite being repeatedly offered to that lower league market. Like Tom Lawrence, Wright is now in the final year of his contract and the deals for youngsters Adam Devine and Alex Lowry also expire next summer.

Clement needs players to depart before others arrive (Image: SNS)

To date, it feels more like a refresh than a rebuild, even though several influential figures have departed. Expectations that the ins and outs would both be around the dozen mark were not exaggerated but Rangers have yet to hit double figures. As the clock ticks on, potential suitors will look to exploit the position at Ibrox and the strength of hand that Rangers can play at the negotiating table is weakening by the day.

“But I just want to say, okay, it's clear for everybody that some players want to go,” Clement said on Friday after confirming that he still had to sell before he could buy. “That some players clearly said, been said to months ago before the pre-season started that they would not be part of the project because of circumstances like wages. We need to lower the amount of wages. It was too expensive last season for the club. So that's also one part of the story. So they know, but they're still here. I cannot do more about that.”

Clement has repeatedly lamented the fact that six players were able to walk away for no fees at the end of their contracts. A portion of the wages saved on Borna Barisic and John Lundstram, for example, have been reinvested in Jefte and Connor Barron, while Liam Kelly was a direct replacement for Robby McCrorie and Hamza Igamane is a cheaper option than Fabio Silva and Kemar Roofe.

The Moroccan encapsulates the gamble and the balancing act this summer. Clement has repeatedly referenced him being a long-term project, yet the risk has to be acknowledged when players are signed but are not ready to make an impact. Clinton Nsiala is also at that end of the scale, some way from the likes of Barron or Jefte, both of whom have impressed thus far.

Rangers had to bring down the average age and the total cost of this squad. In the last published accounts, staff costs stood at an eye-watering £64million. The debate over whether that was value for money at that stage would be a short conversation.

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Clement needed, and still needs, quality and quantity, but within a new framework and as part of a reprofiling of a group that was not fit, in all senses, for purpose last term. He now has less than two weeks to complete that work.

Rangers require two midfielders, one more defensive and one more attacking, and another wide option at the very least. Many supporters would like to see a centre-back recruited, while the future of captain James Tavernier remains a source of much debate. At No.9, it is hard to see another striker arriving unless Cyriel Dessers were to leave and that would now be a big call for Clement given his reliance on the Nigerian throughout his tenure, even though interest remains in his services across Europe.

Clement has repeatedly acknowledged the need for a higher calibre of player to be brought into the club. Recent weeks have shown that such an ambition is easier said than done. It is almost as hard, in fact, as getting players out the door.

Clement spoke on Friday about his love for the club and his commitment to the project, insisting that he will not walk away from the challenge and expressing his confidence that the right moves will be done to deliver the right outcomes. Supporters will take him at his word, while demanding further action to make the ambitions more achievable.

The long-term future will be defined by what Rangers do in the here and now. Clement remains central to it all at Ibrox. Those on the fringes will shape his immediate prospects.