The Company has strategically aligned its operations into the following four reportable segments: Commercial Banking, Institutional Banking, Personal Banking, and Healthcare Services (collectively, the Business Segments). Senior executive officers regularly evaluate Business Segment financial results produced by the Company’s internal reporting system in deciding how to allocate resources and assess performance for individual Business Segments. For comparability purposes, amounts in all periods are based on methodologies in effect at March 31, 2019. Previously reported results have been reclassified in this filing to conform to the current organizational structure.

The following summaries provide information about the activities of each segment:

Commercial Banking serves the commercial lending and leasing, capital markets, and treasury management needs of the Company’s mid-market businesses and governmental entities by offering various products and services. Such services include commercial loans, commercial credit cards, letters of credit, loan syndication services, consultative services, and a variety of financial options for companies that need non-traditional banking services. Capital markets services include asset-based financing, asset securitization, equity and mezzanine financing, factoring, private and public placement of senior debt, as well as merger and acquisition consulting. Treasury management services include depository services, account reconciliation services, electronic fund transfer services, controlled disbursements, lockbox services, and remote deposit capture services.

Institutional Banking is a combination of banking services, fund services, and asset management services provided to institutional clients. This segment also provides mutual fund cash management, international payments, corporate trust and escrow services, as well as correspondent banking and investment banking. Products and services include bond trading transactions, cash letter collections, investment portfolio accounting and safekeeping, reporting for asset/liability management, and Federal funds transactions. Institutional Banking also includes UMB Fund Services, which provides fund administration and accounting, investor services and transfer agency, marketing and distribution, custody, and alternative investment services.

Personal Banking combines consumer services and asset management provided to personal clients. This segment combines the Company’s consumer bank with the individual investment and wealth management solutions. The range of services offered to UMB clients varies from a basic checking account to estate planning and trust services. Products and services include the Company’s bank branches, call center, internet banking and ATM network, deposit accounts, retail credit cards, private banking, installment loans, home equity lines of credit, residential mortgages, small business loans, brokerage services, and insurance services in addition to a full spectrum of investment advisory, trust, and custody services.

Healthcare Services provides healthcare payment solutions including custodial services for health savings accounts (HSAs) and private label, multipurpose debit cards to insurance carriers, third-party administrators, software companies, employers, and financial institutions.

Business Segment financial results for the three months ended March 31, 2019 and March 31, 2018 were as follows (in thousands):

	Three Months Ended March 31, 2019
	Commercial Banking		Institutional Banking		Personal Banking		Healthcare Services		Total
Net interest income	$	99,814	$	20,709	$	32,302	$	11,043	$	163,868
Provision for loan losses		10,329		286		1,735		—		12,350
Noninterest income		23,181		45,787		28,351		10,063		107,382
Noninterest expense		66,820		52,613		58,408		12,785		190,626
Income before taxes		45,846		13,597		510		8,321		68,274
Income tax expense		7,071		2,097		79		1,283		10,530
Income from continuing operations	$	38,775	$	11,500	$	431	$	7,038	$	57,744
Average assets	$	10,446,000	$	4,555,000	$	5,394,000	$	2,459,000	$	22,854,000

	Three Months Ended March 31, 2018
	Commercial Banking		Institutional Banking		Personal Banking		Healthcare Services		Total
Net interest income	$	91,917	$	15,763	$	30,944	$	9,298	$	147,922
Provision for loan losses		7,978		350		1,672		—		10,000
Noninterest income		20,596		45,419		30,715		8,795		105,525
Noninterest expense		62,125		46,879		55,054		11,818		175,876
Income before taxes		42,410		13,953		4,933		6,275		67,571
Income tax expense		6,300		2,073		733		932		10,038
Income from continuing operations	$	36,110	$	11,880	$	4,200	$	5,343	$	57,533
Average assets	$	9,790,000	$	3,828,000	$	4,974,000	$	2,155,000	$	20,747,000