Reportable Segments

3 Months Ended

Mar. 31, 2016

Segment Reporting [Abstract]

Reportable Segments [Text Block]

(10)  Reportable Segments

Reportable segments reconciliation to the Consolidated Financial Statements for the three months ended March 31, 2016 is as follows (in thousands):

	Commercial			Consumer			Wealth Management			Funds Management and Other			BOK Financial Consolidated
Net interest revenue from external sources	$	116,637		$	21,465		$	6,078		$	38,392		$	182,572
Net interest revenue (expense) from internal sources	(14,534		)	9,353			7,663			(2,482		)	—
Net interest revenue	102,103			30,818			13,741			35,910			182,572
Provision for credit losses	21,572			1,702			(150		)	11,876			35,000
Net interest revenue after provision for credit losses	80,531			29,116			13,891			24,034			147,572
Other operating revenue	45,108			56,359			68,747			(10,470		)	159,744
Other operating expense	56,069			58,048			60,684			70,099			244,900
Net direct contribution	69,570			27,427			21,954			(56,535		)	62,416
Gain (loss) on financial instruments, net	—			16,581			—			(16,581		)	—
Change in fair value of mortgage servicing rights	—			(27,988		)	—			27,988			—
Gain (loss) on repossessed assets, net	(82		)	153			—			(71		)	—
Corporate expense allocations	8,744			15,978			10,535			(35,257		)	—
Net income before taxes	60,744			195			11,419			(9,942		)	62,416
Federal and state income taxes	23,629			76			4,442			(6,719		)	21,428
Net income	37,115			119			6,977			(3,223		)	40,988
Net income attributable to non-controlling interests	—			—			—			(1,576		)	(1,576		)
Net income attributable to BOK Financial Corp. shareholders	$	37,115		$	119		$	6,977		$	(1,647	)	$	42,564
Average assets	$	16,969,015		$	8,687,289		$	5,565,047		$	287,120		$	31,508,471
Average invested capital	1,155,572			258,888			233,079			1,640,808			3,288,347

Reportable segments reconciliation to the Consolidated Financial Statements for the three months ended March 31, 2015 is as follows (in thousands):

	Commercial			Consumer			Wealth Management		Funds Management and Other			BOK Financial Consolidated
Net interest revenue from external sources	$	101,175		$	20,719		$	5,376	$	40,456		$	167,726
Net interest revenue (expense) from internal sources	(12,635		)	6,819			$	6,079	(263		)	—
Net interest revenue	88,540			27,538			11,455		40,193			167,726
Provision for credit losses	(8,902		)	1,422			—		7,480			—
Net interest revenue after provision for credit losses	97,442			26,116			11,455		32,713			167,726
Other operating revenue	42,446			61,195			66,961		(4,585		)	166,017
Other operating expense	49,145			52,306			54,480		64,334			220,265
Net direct contribution	90,743			35,005			23,936		(36,206		)	113,478
Gain (loss) on financial instruments, net	—			3,558			—		(3,558		)	—
Change in fair value of mortgage servicing rights	—			(8,522		)	—		8,522			—
Gain on repossessed assets, net	45			78			—		(123		)	—
Corporate expense allocations	11,241			18,202			9,982		(39,425		)	—
Net income before taxes	79,547			11,917			13,954		8,060			113,478
Federal and state income taxes	30,944			4,636			5,428		(2,624		)	38,384
Net income	48,603			7,281			8,526		10,684			75,094
Net income attributable to non-controlling interests	—			—			—		251			251
Net income attributable to BOK Financial Corp. shareholders	$	48,603		$	7,281		$	8,526	$	10,433		$	74,843
Average assets	$	16,270,266		$	8,798,913		$	5,451,695	$	(550,170	)	$	29,970,704
Average invested capital	994,596			272,315			223,967		1,827,384			3,318,262