Testing for Covid-19 could cost Aberdeen up to £100,000 until the end of the year, according to chairman Dave Cormack.
And he says the Scottish Premiership club face losses of £8m as they are still "burning" through £1m per month.
Top-flight clubs are permitted to return to training on Thursday and Aberdeen plan to have a testing machine on site at Cormack Park.
"We'll have the full precautions in place," he told RedTV.
"That is just part of getting back to playing again, and it's the right thing to do.
"It is worthwhile mentioning to fans that, I don't know what the exact number is, but we could be £100,000 just in testing between now and the end of the year."
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Cormack added that he hopes to have a limited number of fans in Pittodrie by the end of the year, and full crowds at the start of 2021.
"Phase one is behind closed doors, phase two, is it November or December with limited crowds? That is what we would hope for given the latest information," he said.
"Then full crowds in January or February - that would be the hope. But clearly, that depends on if you get a second or third wave of this pandemic.
"We had a £5m hole to September and we are burning £1m a month, then it doesn't take a rocket scientist to work out that there is another £3m loss there."