We are filing a CTR with multiple transactions for cash out. One of the transactions included a cash out of $21.52. The customer deposited a $100 bill with $21.52 back in cash. The cash out amount is what we are reporting. What would you mark this transaction type as?

Cash back deposits are supposed to be treated as a negotiable instrument cashed, in the dollar amount of cash back. If that check is drawn on your bank, include the account number. If not, don't include the account number.

I apologize, I was not clear enough. There was no check deposited. The deposit was with cash in and then cash back.

Let's see if I understand what you're saying. The business wants to deposit $78.48 (perhaps a cash register's or department's receipts) but it hands you a $100 bill and you hand back the "change" of $21.52. Right?

You could treat the $21.52 as a currency exchange, if you want to account for every cent of cash crossing the teller window. I also know a banker or two that would count the $78.48 as a cash in and ignore the $21.52.

Yes, that was correct. Thank you for your response.