In a bank reconciliation, bank service charges are:

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Bank service charges are fees charged by the bank for various services provided to the account holder. Since these charges are deducted by the bank from the account holder's balance, they will result in a decrease in the balance shown on the bank statement. To reconcile the account, these charges need to be deducted from the bank balance in the general ledger in order to match the lower balance shown on the bank statement.

In a Bank Reconciliation, Bank Service Charges Are