the 1922–23 season was a disastrous one for udinese, as they came last in and were relegated to the second division. the team risked failure for debts in 1923. on 24 august 1923, as udinese separated from ac udinese friuli, and the club was forced to set up a budget and an autonomous board. all debts were paid by president alessandro del torso through the sale of some of his paintings and udinese could thus join the second division in which they came fourth.