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|Date of birth||23 March 1982|
|Place of birth||Cosenza, Italy|
|Height||1.75 m (5 ft 9 in)|
|Playing position||Midfielder, Defender|
|2001–2002||→ Thiene (loan)||11||(0)|
|2002–2003||→ Frosinone (loan)||27||(4)|
|2004||→ Ivrea (loan)||4||(0)|
|2007||→ Paganese (loan)||11||(0)|
|* Senior club appearances and goals counted for the domestic league only and correct as of 07:52, 10 April 2010 (UTC).
Andrea Musacco (born 23 March 1982) is an Italian footballer.
Roma and doping administration
On 28 June 2002, two days before the closure of the 2001–02 fiscal year, he was joined Roma for €2.5 million, in the same time Manuel Parla joined €2.4 million. That week, Roma also swap backup players and even youth players with other teams with inflated price, and gained a "profit" of €55 million. Musacco was named one of the victim of doping administration by the media, which Roma suspected to use cross-trading (exchange player with same price and contract length) and inflated the price to increase the profit of selling player. In although they did not received real money of selling player (but intangible asset of new player's contract), the acquire cost was to amortised proportionality during the player contract (usually multi-year), overall it still appeared a profit in the first-year fiscal report, although most of the nominal value of the registration rights of new signings were far higher than the fair value. Thus like took drug to enhance the economic situation.[clarification needed]
That led to an investigation by prosecutor of Rome for a suspected false accounting in 2004. But Roma was fined €60,000 on 30 October 2007 by Criminal Court of Rome for irregularity on youth player's transfer only, as cross trading and inflating the price itself is not illegal, prosecutor failed to prove the purpose behind is illegal against the clubs.
Lega Pro clubs
That season Musacco was immediately loaned to Serie C2 side Frosinone. In 2003–04 season, he joined Grosseto in co-ownership deal for a peppercorn fee of €500., which in June 2004 Roma gave up the remain 50% rights.
Despite Musacco already left the club, Roma had set up a special amortise fund to amortise the toxic player asset in 10-year period since 2002–03 season. The special law was allowed the club to amortise to transfer fee regardless the players was still in the squad or not, which Musacco value was split into €720,000 to amortise normally according to the length of the contract, and €1.78 million to the special fund. The fund which still had an asset "value" of nearly €80 million on 30 June 2006, was removed in the start of 2006–07 financial year, which also made the net equity decreased €80 million immediately. On 30 June 2006 Musacco still represent €1.068 million asset "value" on Roma balance.
- "Calciopoli: pm, falsi i bilanci di Roma e Lazio". Corriere della Sera (in Italian). 22 May 2006. Retrieved 5 April 2010.
- Glenn Moore (4 December 2004). "Sensi investigation rocks Roma". The Independent. Retrieved 5 April 2010.
- "Doping amministrativo Roma colpevole, Lazio no". La Gazzetta dello Sport (in Italian). 30 October 2007. Retrieved 5 April 2010.
- "Falso in bilancio, chiesti 480 mila euro di multa per Roma e Lazio". Spy Sport (in Italian). 2 October 2007. Retrieved 6 April 2010.
- "Doping amministrativo: condannata As Roma, assolta S.S. Lazio" (in Italian). Published by Lazio.net. AGI. 30 October 2007. Retrieved 6 April 2010.
- "Approvazione Situazione Mensile al 31 maggio 2004" (PDF). AS Roma (in Italian). 30 June 2004. Retrieved 10 April 2012.
- Marco Frattini (14 June 2006). "Manfredonia, tra arrivi e partenze". Tutto Mercato Web (in Italian). Retrieved 10 April 2010.
- Germano D'Ambrosio (29 December 2006). "UFFICIALE: la Paganese ingaggia Musacco". Tutto Mercato Web (in Italian). Retrieved 10 April 2010.
- Germano D'Ambrosio (7 January 2008). "UFFICIALE: Musacco alla Scafatese". Tutto Mercato Web (in Italian). Retrieved 10 April 2010.
- Stefano Sica (11 July 2008). "UFFICIALE: Cosenza, i primi acquisti". Tutto Mercato Web (in Italian). Retrieved 10 April 2010.
- Stefano Sica (27 October 2009). "UFFICIALE: Andrea Musacco alla Nocerina". Tutto Mercato Web (in Italian). Retrieved 10 April 2010.