Reportable segments reconciliation to the Consolidated Financial Statements for the three months ended September 30, 2014 is as follows (in thousands):



	Commercial			Consumer			Wealth Management			Funds Management and Other			BOK Financial Consolidated
Net interest revenue from external sources	$	95,423		$	23,187		$	5,956		$	42,225		$	166,791
Net interest revenue (expense) from internal sources	(9,794		)	8,058			$	5,191		(3,455		)	—
Net interest revenue	85,629			31,245			11,147			38,770			166,791
Provision for credit losses	(994		)	1,207			—			(213		)	—
Net interest revenue after provision for credit losses	86,623			30,038			11,147			38,983			166,791
Other operating revenue	45,121			55,243			61,001			1,683			163,048
Other operating expense	54,961			49,172			56,234			61,467			221,834
Net direct contribution	76,783			36,109			15,914			(20,801		)	108,005
Corporate expense allocations	9,447			15,783			8,065			(33,295		)	—
Net income before taxes	67,336			20,326			7,849			12,494			108,005
Federal and state income taxes	26,194			7,907			3,053			(5,275		)	31,879
Net income	41,142			12,419			4,796			17,769			76,126
Net income attributable to non-controlling interests	—			—			—			494			494
Net income attributable to BOK Financial Corp. shareholders	$	41,142		$	12,419		$	4,796		$	17,275		$	75,632

Average assets	$	11,508,375		$	6,575,217		$	4,324,204		$	5,707,761		$	28,115,557
Average invested capital	940,091			271,705			194,104			1,842,529			3,248,429

Performance measurements:
Return on average assets	1.42		%	0.75		%	0.49		%				1.07		%
Return on average invested capital	17.38		%	18.13		%	10.94		%				9.24		%
Efficiency ratio	41.95		%	57.69		%	77.60		%				66.79		%

Reportable segments reconciliation to the Consolidated Financial Statements for the nine months ended September 30, 2014 is as follows (in thousands):



	Commercial			Consumer			Wealth Management			Funds Management and Other			BOK Financial Consolidated
Net interest revenue from external sources	$	281,064		$	72,410		$	17,574		$	124,482		$	495,530
Net interest revenue (expense) from internal sources	(33,415		)	23,825			$	14,593		(5,003		)	—
Net interest revenue	247,649			96,235			32,167			119,479			495,530
Provision for credit losses	(8,978		)	4,248			448			4,282			—
Net interest revenue after provision for credit losses	256,627			91,987			31,719			115,197			495,530
Other operating revenue	126,527			154,030			180,790			1,276			462,623
Other operating expense	153,707			141,670			160,638			165,630			621,645
Net direct contribution	229,447			104,347			51,871			(49,157		)	336,508
Corporate expense allocations	30,246			50,793			24,096			(105,135		)	—
Net income before taxes	199,201			53,554			27,775			55,978			336,508
Federal and state income taxes	77,489			20,833			10,804			(2,516		)	106,610
Net income	121,712			32,721			16,971			58,494			229,898
Net income attributable to non-controlling interests	—			—			—			1,781			1,781
Net income attributable to BOK Financial Corp. shareholders	$	121,712		$	32,721		$	16,971		$	56,713		$	228,117

Average assets	$	11,222,552		$	6,528,629		$	4,499,858		$	5,365,888		$	27,616,927
Average invested capital	937,281			278,396			199,537			1,762,054			3,177,268

Performance measurements:
Return on average assets	1.45		%	0.67		%	0.55		%				1.10		%
Return on average invested capital	17.40		%	15.71		%	12.31		%				9.60		%
Efficiency ratio	40.85		%	54.98		%	75.03		%				63.45		%

Reportable segments reconciliation to the Consolidated Financial Statements for the three months ended September 30, 2013 is as follows (in thousands):



	Commercial			Consumer			Wealth Management			Funds Management and Other			BOK Financial Consolidated
Net interest revenue from external sources	$	91,418		$	25,302		$	6,251		$	44,918		$	167,889
Net interest revenue (expense) from internal sources	(13,070		)	8,714			4,848			(492		)	—
Net interest revenue	78,348			34,016			11,099			44,426			167,889
Provision for credit losses	45			889			(555		)	(8,879		)	(8,500		)
Net interest revenue after provision for credit losses	78,303			33,127			11,654			53,305			176,389
Other operating revenue	40,268			48,798			55,308			(942		)	143,432
Other operating expense	47,385			46,781			50,016			66,116			210,298
Net direct contribution	71,186			35,144			16,946			(13,753		)	109,523
Corporate expense allocations	11,650			13,491			7,650			(32,791		)	—
Net income before taxes	59,536			21,653			9,296			19,038			109,523
Federal and state income taxes	23,160			8,423			3,616			(1,738		)	33,461
Net income	36,376			13,230			5,680			20,776			76,062
Net loss attributable to non-controlling interests	—			—			—			324			324
Net income attributable to BOK Financial Corp. shareholders	$	36,376		$	13,230		$	5,680		$	20,452		$	75,738

Average assets	$	10,440,231		$	6,488,471		$	4,385,932		$	5,940,098		$	27,254,732
Average invested capital	911,228			293,716			206,872			1,553,107			2,964,923

Performance measurements:
Return on average assets	1.38		%	0.81		%	0.54		%				1.10		%
Return on average invested capital	15.84		%	17.87		%	11.46		%				10.13		%
Efficiency ratio	39.87		%	54.67		%	74.87		%				66.03		%

Reportable segments reconciliation to the Consolidated Financial Statements for the nine months ended September 30, 2013 is as follows (in thousands):



	Commercial			Consumer			Wealth Management			Funds Management and Other			BOK Financial Consolidated
Net interest revenue from external sources	$	272,565		$	74,513		$	19,242		$	141,913		$	508,233
Net interest revenue (expense) from internal sources	(38,838		)	26,598			15,251			(3,011		)	—
Net interest revenue	233,727			101,111			34,493			138,902			508,233
Provision for credit losses	98			4,189			898			(21,685		)	(16,500		)
Net interest revenue after provision for credit losses	233,629			96,922			33,595			160,587			524,733
Other operating revenue	120,911			175,041			162,086			9,419			467,457
Other operating expense	139,743			140,585			148,578			196,295			625,201
Net direct contribution	214,797			131,378			47,103			(26,289		)	366,989
Corporate expense allocations	36,291			40,957			22,777			(100,025		)	—
Net income before taxes	178,506			90,421			24,326			73,736			366,989
Federal and state income taxes	69,439			35,174			9,463			7,904			121,980
Net income	109,067			55,247			14,863			65,832			245,009
Net income attributable to non-controlling interests	—			—			—			1,376			1,376
Net income attributable to BOK Financial Corp. shareholders	$	109,067		$	55,247		$	14,863		$	64,456		$	243,633

Average assets	$	10,362,166		$	6,493,883		$	4,537,917		$	6,080,916		$	27,474,882
Average invested capital	900,788			295,394			204,592			1,595,911			2,996,685

Performance measurements:
Return on average assets	1.41		%	1.14		%	0.47		%				1.19		%
Return on average invested capital	16.19		%	25.01		%	10.32		%				10.87		%
Efficiency ratio	39.34		%	49.61		%	75.12		%				63.35		%