a fraud scheme where the perpetrator conceals a theft of cash by creating cash through the transfer of maney between banks. For example, suppose a fraud perpetrator opens checking accounts in banks A, B, and C. Then the perpetrator "creates" cash by depositing a $1000 check from bank A into bank B and then withdraws the $1000 from bank B. Since there are insufficient funds in bank A to cover the $1000 check, the perpetator deposits a $1000 check from bank C to bank A before his check to bank B clears the bank A. Since bank C also has insufficient funds, $1000 must be deposited to bank C before the check to bank A clears. The check to bank C is written from bank B, which also has insufficient funds. The scheme contines, with checks and deposits occuring as needed to keep the checks from bouncing.