The creation of substitute checks is only when value is to be gained. Some examples. If your bank had some remote branches and you installed a branch image capture system, you might find it more cost effective to print substitue checks of the items captured in the branch instead of transporting them to your operations center. Another example is an image-enabled ATM. If you present an image to a paying bank and receive an image back as a deposited item return, you will most likely need to print a substitue check to provide to your customer when you provide the chargeback notice. Some organizations, like Fiserv, will provide substitute check print service to banks who want to gain efficiency in clearing checks outside of their "footprint". Likewise, return items can be printed closest ro the BOFD. If you have customers who still want checks returned in their statement but you accept images for presentment, you will have to print substitue checks to satisfy your customers need. I hope this helps.