3. Money
This might seem blindingly obvious, but there are a number of factors that need to be considered. Without Rangers to divert Champions league money from them, Celtic can rely on receiving somewhere around £20 million a season without taking into account any other revenue streams. Rangers will be excluded from Europe for the next three years, the amount of time it will take them to get back to the top tier should they achieve promotion every season. Even a casual glance at those potential financial steps leads us to believe Rangers will be hamstrung when and if they decide to once again go toe to toe with Celtic. The days of 'for every £5 Celtic spend we will spend £10' are long over. 4. The Manager
Ally McCoist holds legendary status with the fans for his quote of 'we don't do walking away'. Both as a player and as a manager he has been a Rangers man through and through. However as was displayed last season (Rangers were already behind in the league before any point deductions), and away from home this season, he has struggled to motivate the team and drive them forward. Furthermore, when one compares his signings to those of another player turned manager (Neil Lennon) he invariably comes up short, either because of financial constraints or a lack of vision for what needs to be done and how to do it. Premier League talent looks great on paper but in the third division it counts for little and with a transfer embargo in place getting replacements for players like Sandaza and Templeton will be impossible.