Answer by Richard Insley: You don't aggregate cash-ins with cash-outs to determine coverage of the CTR filing rules.
Answer by John Burnett: However, if the coin order took the form of a currency exchange (the change was purchased with cash), you have two cash-ins for the day totaling $10,300 and you have a CTR to file with two entries in Section B. You don't list the cash-out portion of the coin order on the CTR.
Answer by Richard Insley: I agree.
First published on BankersOnline.com 3/27/06