You'll hear differing camps to this though. My boss insists that we code that as a "Withdrawal" since they see it as "cash back on deposit." Apparently an auditor/regulator got on to us for using "Negotiable Instrument Cashed" before. I have argued and argued and even asked our latest auditor his opinion, and he confirmed to me that it's "Negotiable Instrument Cashed." But that's not the way the boss sees it, and I'm going to keep doing it their way because they're the boss.