Our segment information for the three and nine months ended September 30, 2014 and 2013 is as follows:



(Dollars in thousands)	Global Commercial Bank (1)			SVB Private Bank			SVB Capital (1)			Other Items (2)			Total
Three months ended September 30, 2014
Net interest income	$	187,184		$	7,344		$	12		$	26,025		$	220,565
(Provision for) loan losses	(16,185		)	(425		)	—			—			(16,610		)
Noninterest income	57,756			491			1,064			20,856			80,167
Noninterest expense (3)	(128,685		)	(2,574		)	(3,036		)	(47,694		)	(181,989		)
Income (loss) before income tax expense (4)	$	100,070		$	4,836		$	(1,960	)	$	(813	)	$	102,133
Total average loans, net of unearned income	$	10,192,945		$	1,190,986		$	—		$	55,590		$	11,439,521
Total average assets (5)	31,809,853			1,129,947			302,949			1,355,536			34,598,285
Total average deposits	28,795,499			877,701			—			53,084			29,726,284
Three months ended September 30, 2013
Net interest income	$	162,371		$	6,195		$	1		$	8,529		$	177,096
(Provision for) loan losses	(11,633		)	995			—			—			(10,638		)
Noninterest income	49,991			380			35,457			171,822			257,650
Noninterest expense (3)	(107,495		)	(2,484		)	(2,728		)	(47,817		)	(160,524		)
Income before income tax expense (4)	$	93,234		$	5,086		$	32,730		$	132,534		$	263,584
Total average loans, net of unearned income	$	8,576,443		$	942,411		$	—		$	27,087		$	9,545,941
Total average assets (5)	21,336,583			998,640			329,680			407,831			23,072,734
Total average deposits	18,994,374			535,611			—			29,903			19,559,888
Nine months ended September 30, 2014
Net interest income	$	541,375		$	23,529		$	55		$	56,899		$	621,858
(Provision for) reduction of loan losses	(18,833		)	(218		)	—			—			(19,051		)
Noninterest income	169,414			1,121			35,617			198,450			404,602
Noninterest expense (3)	(374,289		)	(7,709		)	(8,815		)	(137,058		)	(527,871		)
Income before income tax expense (4)	$	317,667		$	16,723		$	26,857		$	118,291		$	479,538
Total average loans, net of unearned income	$	9,917,115		$	1,120,647		$	—		$	60,635		$	11,098,397
Total average assets (5)	28,828,400			1,027,707			328,048			1,221,098			31,405,253
Total average deposits	26,020,715			805,167			—			56,231			26,882,113
Nine months ended September 30, 2013
Net interest income	$	465,893		$	18,226		$	5		$	26,222		$	510,346
(Provision for) reduction of loan losses	(36,030		)	1,007			—			—			(35,023		)
Noninterest income	144,893			867			48,179			240,554			434,493
Noninterest expense (3)	(313,080		)	(6,263		)	(7,871		)	(125,616		)	(452,830		)
Income before income tax expense (4)	$	261,676		$	13,837		$	40,313		$	141,160		$	456,986
Total average loans, net of unearned income	$	8,175,626		$	886,679		$	—		$	23,874		$	9,086,179
Total average assets (5)	20,732,425			910,551			277,136			575,980			22,496,092
Total average deposits	18,480,510			493,204			—			15,646			18,989,360


(1)	Global Commercial Bank’s and SVB Capital’s components of net interest income, noninterest income, noninterest expense and total average assets are shown net of noncontrolling interests for all periods presented. Noncontrolling interest is included within "Other Items" as discussed below.

(2)

The "Other Items" column reflects the adjustments necessary to reconcile the results of the operating segments to the consolidated financial statements prepared in conformity with GAAP. Noninterest income is primarily attributable to noncontrolling interests and gains on equity warrant assets. Noninterest expense primarily consists of expenses associated with corporate support functions such as finance, human resources, marketing, legal and other expenses. Additionally, average assets primarily consist of cash and cash equivalents and loans from our Community Development Finance practice as part of our responsibilities under the Community Reinvestment Act.


(3)	The Global Commercial Bank segment includes direct depreciation and amortization of $5.4 million and $4.9 million for the three months ended September 30, 2014 and 2013, respectively and $15.4 million and $14.0 million for the nine months ended September 30, 2014 and 2013, respectively.


(4)	The internal reporting model used by management to assess segment performance does not calculate income tax expense by segment. Our effective tax rate is a reasonable approximation of the segment rates.


(5)	Total average assets equal the greater of total average assets or the sum of total liabilities and total stockholders’ equity for each segment.