Remember the rule - cash in hand must pass through the bank's doors to be reported. So report it as a 25K cash in/deposit to the customer's account. But the purchase of a cashier/official check is not a cash out transaction - they did not carry 25k in cash out the door. Had your systme not required the deposit, it would have been a 25k cash purchase of a negotiable instrument. Remember that the CTR must reflect how you can research the details later for law enforcement should they ask about the transaction. If you listed this transaction as a negotiable instrument purchased for cash, it would not reflect your bank records which are a 25k cash deposit & subsequent account withdrawal to purchase the official check.