I think the consensus of prior threads has been that it doesn't really matter, but be consistent. We typically consider it a withdrawal if the person is a signer on the account. If it's a business account and payable to one of the signers, we'll find out if it was for business purposes. If it was, I'll consider it a withdrawal. If it's for personal use, I consider it to be a negotiable instrument.
Right or wrong, no one has ever questioned it other than to inquire how we do things.