Both of the deposits by Bill are reportable because they aggregate to over $10,000. Both of the deposits to Company A are reportable, because they aggregate to over $10,000.
But John's deposit to Company B is not reportable, because whether you aggregate it by conductor (John's total is $9500) or by party on whose behalf they're conducted (B's total is $9,800) the total is not reportable.
So, I'd do a single CTR with Section A entries for Company A and Company B and Section B entries for John and for Bill, but I'd report a total of $15,100: John's $4,700 deposit plus Bill's $10,400 combined deposits.
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John S. Burnett
BankersOnline.com
Fighting for Compliance since 1976
Bankers' Threads User #8