Which factor is NOT considered when evaluating earnings at a small trust department?

In assessing the earnings of a small trust department, various factors come into play, while some aspects are deemed less relevant or not directly linked to earnings evaluation. The size of fiduciary activities, the bank's intent for fiduciary services, and the projected impact on earnings from budget approvals are all fundamental elements that influence the overall performance and revenue-generating capacity of trust services.

The size of fiduciary activities directly correlates to the volume of assets under management, which typically affects the fees earned by the trust department. The bank's strategic intent regarding fiduciary services helps define the services offered and how they might be marketed, thereby influencing revenue. Similarly, projections regarding budget approvals can impact future earnings since budgets dictate the operational capacity and initiatives the trust department can undertake.

In contrast, board decisions regarding additional leasing do not directly affect the trust department’s earnings. Leasing decisions are often related to the bank's broader real estate or equipment strategy, which is separate from the revenue generated through trust and fiduciary services. Therefore, while board decisions can influence overall bank performance, they are not a primary concern when specifically evaluating the earnings of a small trust department. This makes it the correct choice for the question, as it does not directly relate to the earnings evaluation process in