An old-fashioned statement savings account remains a bargain for many small savers, particularly those with less than $1,000 to deposit, a survey by the Consumer Federation of America and San Francisco Consumer Action found. "Most institutions do not penalize low-balance statement savings account holders with interest-rate reductions or excessive fees," the study said. While there are monthly or quarterly fees, they often are not charged unless an account drops below $100. Thus, a small saver with just under $1,000 in assets--about 40% of Americans--could have earned an average of $45.68 in interest from a statement savings account from April, 1986, to April, 1987. The same amount in a money-market deposit account, with hefty monthly fees, would have netted an average of only $5.35 over the year, the report said.