TOTY in FIFA 22 stands for Team of the Year, which is an annual event in the game where the best players from the previous year are selected and given special, highly-rated player cards. These TOTY cards are highly sought after by players and are considered some of the best cards in the game. The TOTY event typically includes special packs, squad building challenges, and other in-game activities to celebrate the selected players. **

The TOTY packs typically cost around 100,000 to 125,000 coins or FIFA points per pack. These packs contain a higher chance of getting Team of the Year players compared to regular packs. The exact cost may vary depending on the specific promotion or event in the game. **

It ultimately depends on personal preference and playstyle. Neuer TOTY is known for his exceptional reflexes and positioning, making him a reliable choice for shot-stopping. On the other hand, Neuer TOTS offers a boost in stats such as speed and handling, which can be advantageous in certain situations. Both versions of Neuer are top-tier goalkeepers, so it is recommended to try them out and see which one suits your team and gameplay style better. **

It is difficult to predict whether Messi TOTY will be obtained from 75 packs, as pack luck is random and varies from player to player. While opening 75 packs increases the chances of obtaining a TOTY player, there is no guarantee that Messi TOTY will be obtained. It ultimately depends on luck and probability. **

Team of the Year (TOTY) and Team of the Season (TOTS) are both special FIFA Ultimate Team (FUT) promotions that feature top-performing players. The main difference between the two is that TOTY includes a select group of players who have excelled throughout the calendar year, typically announced in January. On the other hand, TOTS showcases players who have had outstanding performances during the respective football season, usually announced towards the end of the season. TOTY is more exclusive and prestigious compared to TOTS, as it features a smaller group of elite players. **

My question about TOTY in FIFA 22 is about the selection process for the Team of the Year. I am curious to know how the players are chosen for this prestigious team and what criteria are used to determine their inclusion. Additionally, I would like to understand how the TOTY players are reflected in the game, such as their ratings and special cards, and how they impact the gameplay experience. **

One can sell the team before the Team of the Year (TOTY) release by listing the players on the transfer market and trying to sell them for a good price. It's important to keep an eye on the market trends and try to sell the players when their prices are high. Additionally, one can also try to complete Squad Building Challenges (SBCs) and sell the rewards for profit before the TOTY release. Lastly, it's important to be strategic and patient when selling the team, as prices can fluctuate leading up to the TOTY release. **

Payroll taxes are recorded as a liability on the company's balance sheet until they are paid. When payroll taxes are withheld from employees' paychecks, they are recorded as a current liability until they are remitted to the appropriate tax authorities. The employer's portion of payroll taxes, such as Social Security and Medicare taxes, are also recorded as a current liability until they are paid. Once the payroll taxes are paid, the liability is reduced and the corresponding expense is recognized on the income statement. **