As I recall, we are not allowed to net a wire transfer credit and fee--we are required to credit the full payment of a wire transfer to a customer's account and run a separate debit entry for any applicable fee. I am unable to find the reference. Can anyone point me in the right direction? Thanks.

I'd start with UCC 4A-404(a). It starts with, "Subject to subsection (e) of section 4A-211 and subsections (d) and (e) of section 4A-405, if a beneficiary's bank accepts a payament order, the bank is obliged to pay the amount of the order to the beneficiary of the order."