Federal Reserve Bank of Dallas. "Functional Cost Analysis Program, Circular No. 81-22," District Notices (Federal Reserve Bank of Dallas) (January 26, 1981). https://fraser.stlouisfed.org/scribd/?item_id=541203&filepath=/files/docs/historical/frbdal/circulars/frbdallas_circ_19810126_no81-022.pdf&start_page=1, accessed on September 21, 2017.
Functional Cost Analysis Program Reveals Cost and Profitability of Bank Operations. Program Available to Member Banks on Voluntary Non-cost Basis.