So here is the scenario... business customer brings in a deposit of $15,773 in cash and also does a currency exchange of $315. On the CTR in box 21/22 do I put $15,773 or $16,088?

Then in box 25 put $15,773 deposit and $315 currency exchange? Correct.

We would report 15,773 in box 21 because the exchange never went in or came out of an account, and report 16,088 in box 25, $15,773 deposit and $315 currency exchange

That is what I was thought but just want to check. Thank you!

Box 21 should be a total of all cash in, including exchanges. Exchanges have a cash in and a cash out for CTR purposes. In the above example, the cash out would not be reported since it is under the reporting threshold

I will defer to you Big Dog

Thanks for the clarification Big Dog.