But if you are holding a deposit from a buyer and the buyer forfeits it, that deposit is income to you.

FORBES: Contract Cancellations Trigger Taxes

That said, there is an expectation that the European Central Bank will start to penalise banks for holding money on deposit with it, rather than using that cash to make loans, by charging negative interest rates for deposits.

BBC: Can Draghi do 'whatever it takes' to save euro?

Holding cash-on-deposit now guarantees a loss of real value.

FORBES: Real U.S. Interest Rates Deeper Below Zero Than Even In 1970s

Then in 2011, all three of the above bank holding companies saw modest year-over-year increases in service charges on deposit accounts.

FORBES: Overdraft Rules Mean Consumers Will Pay Up, or Get Out