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Reportable Segments
9 Months Ended
Sep. 30, 2020
Segment Reporting [Abstract]  
Reportable Segments [Text Block] Reportable Segments
Reportable segments reconciliation to the Consolidated Financial Statements for the three months ended September 30, 2020 is as follows (in thousands):
 CommercialConsumerWealth
Management
Funds Management and OtherBOK
Financial
Consolidated
Net interest revenue from external sources
$173,248 $15,821 $34,098 $48,583 $271,750 
Net interest revenue (expense) from internal sources
(23,302)17,309 (11,113)17,106  
Net interest revenue149,946 33,130 22,985 65,689 271,750 
Provision for credit losses
22,599 79 (51)(22,627) 
Net interest revenue after provision for credit losses
127,347 33,051 23,036 88,316 271,750 
Other operating revenue52,021 67,808 111,152 3,178 234,159 
Other operating expense66,846 59,839 82,868 91,712 301,265 
Net direct contribution112,522 41,020 51,320 (218)204,644 
Gain (loss) on financial instruments, net38 1,540  (1,578) 
Change in fair value of mortgage servicing rights 3,441  (3,441) 
Gain (loss) on repossessed assets, net(4,332)41  4,291  
Corporate expense allocations5,172 10,812 9,397 (25,381) 
Net income before taxes103,056 35,230 41,923 24,435 204,644 
Federal and state income taxes27,959 8,974 10,711 2,908 50,552 
Net income
75,097 26,256 31,212 21,527 154,092 
Net income attributable to non-controlling interests   58 58 
Net income attributable to BOK Financial Corp. shareholders
$75,097 $26,256 $31,212 $21,469 $154,034 
Average assets$28,000,183 $9,898,119 $16,206,522 $(5,171,057)$48,933,767 
Reportable segments reconciliation to the Consolidated Financial Statements for the nine months ended September 30, 2020 is as follows (in thousands):
 CommercialConsumerWealth
Management
Funds Management and OtherBOK
Financial
Consolidated
Net interest revenue from external sources$549,464 $60,492 $82,823 $118,435 $811,214 
Net interest revenue (expense) from internal sources(103,002)55,840 (14,054)61,216  
Net interest revenue446,462 116,332 68,769 179,651 811,214 
Provision for credit losses
53,241 1,870 (188)174,169 229,092 
Net interest revenue after provision for credit losses
393,221 114,462 68,957 5,482 582,122 
Other operating revenue138,139 190,062 315,707 3,263 647,171 
Other operating expense190,531 173,568 241,627 259,550 865,276 
Net direct contribution340,829 130,956 143,037 (250,805)364,017 
Gain (loss) on financial instruments, net135 95,660 7 (95,802) 
Change in fair value of mortgage servicing rights (85,800) 85,800  
Gain (loss) on repossessed assets, net(4,132)81  4,051  
Corporate expense allocations19,514 32,111 25,866 (77,491) 
Net income before taxes317,318 108,786 117,178 (179,265)364,017 
Federal and state income taxes86,254 27,709 29,999 (60,307)83,655 
Net income
231,064 81,077 87,179 (118,958)280,362 
Net income (loss) attributable to non-controlling interests
   (444)(444)
Net income attributable to BOK Financial Corp. shareholders
$231,064 $81,077 $87,179 $(118,514)$280,806 
Average assets$26,759,150 $9,889,690 $14,888,623 $(3,397,417)$48,140,046 
Reportable segments reconciliation to the Consolidated Financial Statements for the three months ended September 30, 2019 is as follows (in thousands):
 CommercialConsumerWealth
Management
Funds Management and OtherBOK
Financial
Consolidated
Net interest revenue from external sources$243,944 $27,580 $12,343 $(4,771)$279,096 
Net interest revenue (expense) from internal sources(64,984)20,882 10,723 33,379 — 
Net interest revenue178,960 48,462 23,066 28,608 279,096 
Provision for credit losses
9,505 1,841 (42)696 12,000 
Net interest revenue after provision for credit losses
169,455 46,621 23,108 27,912 267,096 
Other operating revenue48,832 51,221 89,160 (2,763)186,450 
Other operating expense69,127 59,699 71,619 78,847 279,292 
Net direct contribution149,160 38,143 40,649 (53,698)174,254 
Gain (loss) on financial instruments, net28 8,339 — (8,367)— 
Change in fair value of mortgage servicing rights— (12,593)— 12,593 — 
Gain (loss) on repossessed assets, net802 214 — (1,016)— 
Corporate expense allocations11,772 11,776 9,416 (32,964)— 
Net income before taxes138,218 22,327 31,233 (17,524)174,254 
Federal and state income taxes37,232 5,687 8,027 (18,550)32,396 
Net income
100,986 16,640 23,206 1,026 141,858 
Net income (loss) attributable to non-controlling interests— — — (373)(373)
Net income attributable to BOK Financial Corp. shareholders$100,986 $16,640 $23,206 $1,399 $142,231 
Average assets$23,973,925 $9,827,130 $10,391,225 $(611,932)$43,580,348 
Reportable segments reconciliation to the Consolidated Financial Statements for the nine months ended September 30, 2019 is as follows (in thousands):
 CommercialConsumerWealth
Management
Funds Management and Other1
BOK
Financial
Consolidated
Net interest revenue from external sources$699,239 $75,353 $51,054 $16,984 $842,630 
Net interest revenue (expense) from internal sources(185,235)76,925 27,213 81,097 — 
Net interest revenue514,004 152,278 78,267 98,081 842,630 
Provision for credit losses
27,574 4,654 (209)(7,019)25,000 
Net interest revenue after provision for credit losses
486,430 147,624 78,476 105,100 817,630 
Other operating revenue128,055 142,780 248,591 (3,641)515,785 
Other operating expense183,169 171,214 202,579 286,624 843,586 
Net direct contribution431,316 119,190 124,488 (185,165)489,829 
Gain (loss) on financial instruments, net67 43,416 — (43,483)— 
Change in fair value of mortgage servicing rights— (62,814)— 62,814 — 
Gain (loss) on repossessed assets, net455 409 — (864)— 
Corporate expense allocations31,880 35,369 26,943 (94,192)— 
Net income before taxes399,958 64,832 97,545 (72,506)489,829 
Federal and state income taxes107,171 16,513 25,076 (48,834)99,926 
Net income
292,787 48,319 72,469 (23,672)389,903 
Net income (loss) attributable to non-controlling interests— — — (503)(503)
Net income attributable to BOK Financial Corp. shareholders
$292,787 $48,319 $72,469 $(23,169)$390,406 
Average assets$22,288,960 $9,142,491 $9,860,427 $88,371 $41,380,249