When we come to the operating expenses of the bank, and to the cost of the capital involved, a very different situation exists. The larger part of the bank's expenses for regular operation is found in the salaries of its operating staff and in the allowance that has to be made for the amount of capital required to sustain such operations. In every bank, therefore, which attempts to keep track of its costs with any degree of care or to apportion such costs, there is an effort to segregate outlays by departments. Earlier in the present volume the internal organization of the bank has been described and it has there been pointed out that a number of independent departments can be recognized. Let us take, for example, the paying teller's department. In that division there is a fairly distinct segregation of work, and it is possible to decide practically what salaries are assignable to the task of meeting the bank's obligations over the counter. This, of course, does not allow for the pro-rata share of the bookkeeping which grows out of the paying teller's duties, but that is comparatively easily assignable after a method which will presently be described. It is, therefore, entirely possible to segregate and analyze the cost of the paying teller's transactions and, if desired, to complete this cost by figuring in the cost of the bookkeeping that grows out of it. If desired, too, there can from this aggregate be computed the cost to the bank of paying each individual check or the cost of paying checks per $1,000.