
114 Money Laundering: A Guide for Criminal Investigators, Third Edition
• Interest, dividends, and other investment income
• Tax refunds
• Loans, gifts, or inheritances received
• Unemployment, public assistance, and other income
Subtract the second batch from the rst and, voilà, you’ve
got the subject’s income from unknown or illegal sources.
Figure10.2 provides a sample calculation.
BAnk deposits
Another well-established indirect method for establishing
income is the bank deposits analysis. As with the other meth-
ods, we are looking for funds from known and unknown
sources. In this technique, though, we’re studying the sub-