An analysis of federal filings has found that the five banks with the most branches in Wal-Mart stores ranked among the top 10 U.S. banks in fee income as a percentage of deposits. Among the 6,766 banks included in the study, just 15 had fee income higher than loan income—including the five top banks operating at Wal-Mart. The high fee income results from the increasingly common practice of customers intentionally overdrawing their accounts, choosing to incur the fees for quick cash. "It's cheaper than a payday loan," said Anna Proctor, a Walmart customer who often overdrafts. If her overdraft and fee were calculated as a loan, the APR would be over 300%.