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Reportable Segments
6 Months Ended
Jun. 30, 2023
Segment Reporting [Abstract]  
Reportable Segments [Text Block] Reportable Segments
Reportable segments reconciliation to the Consolidated Financial Statements for the three months ended June 30, 2023 is as follows (in thousands):
 CommercialConsumerWealth
Management
Funds Management and OtherBOK
Financial
Consolidated
Net interest revenue from external sources
$299,712 $17,828 $4,415 $306 $322,261 
Net interest revenue (expense) from internal sources
(39,613)95,563 44,937 (100,887) 
Net interest revenue (expense)260,099 113,391 49,352 (100,581)322,261 
Net loans charged off and provision for credit losses6,000 1,129 (45)9,916 17,000 
Net interest revenue after provision for credit losses
254,099 112,262 49,397 (110,497)305,261 
Other operating revenue68,828 32,277 123,043 (15,099)209,049 
Other operating expense77,479 52,340 84,859 103,995 318,673 
Net direct contribution245,448 92,199 87,581 (229,591)195,637 
Gain (loss) on financial instruments, net231 (10,257) 10,026  
Change in fair value of mortgage servicing rights 9,261  (9,261) 
Gain (loss) on repossessed assets, net408   (408) 
Corporate expense allocations21,404 12,318 12,574 (46,296) 
Net income (loss) before taxes224,683 78,885 75,007 (182,938)195,637 
Federal and state income taxes54,504 18,553 17,690 (46,746)44,001 
Net income (loss)170,179 60,332 57,317 (136,192)151,636 
Net income attributable to non-controlling interests   328 328 
Net income (loss) attributable to BOK Financial Corp. shareholders$170,179 $60,332 $57,317 $(136,520)$151,308 
Average assets$28,170,869 $9,597,723 $12,949,258 $(2,809,743)$47,908,107 

Reportable segments reconciliation to the Consolidated Financial Statements for the six months ended June 30, 2023 is as follows (in thousands):
 CommercialConsumerWealth
Management
Funds Management and OtherBOK
Financial
Consolidated
Net interest revenue from external sources$587,970 $38,974 $25,355 $22,310 $674,609 
Net interest revenue (expense) from internal sources(60,714)183,798 78,103 (201,187) 
Net interest revenue527,256 222,772 103,458 (178,877)674,609 
Net loans charged off and provision for credit losses6,076 2,313 (69)24,680 33,000 
Net interest revenue after provision for credit losses
521,180 220,459 103,527 (203,557)641,609 
Other operating revenue125,673 62,887 231,954 (33,600)386,914 
Other operating expense150,613 102,538 166,898 204,436 624,485 
Net direct contribution496,240 180,808 168,583 (441,593)404,038 
Gain (loss) on financial instruments, net173 (14,930) 14,757  
Change in fair value of mortgage servicing rights 3,202  (3,202) 
Gain (loss) on repossessed assets, net1,267 14  (1,281) 
Corporate expense allocations39,122 23,940 24,934 (87,996) 
Net income (loss) before taxes458,558 145,154 143,649 (343,323)404,038 
Federal and state income taxes111,073 34,139 33,885 (89,191)89,906 
Net income (loss)347,485 111,015 109,764 (254,132)314,132 
Net income attributable to non-controlling interests   456 456 
Net income (loss) attributable to BOK Financial Corp. shareholders$347,485 $111,015 $109,764 $(254,588)$313,676 
Average assets$28,166,923 $9,765,186 $12,309,730 $(3,291,232)$46,950,607 
Reportable segments reconciliation to the Consolidated Financial Statements for the three months ended June 30, 2022 is as follows (in thousands):
 CommercialConsumerWealth
Management
Funds Management and OtherBOK
Financial
Consolidated
Net interest revenue from external sources$172,995 $16,784 $39,412 $44,827 $274,018 
Net interest revenue (expense) from internal sources(6,452)17,002 (1,665)(8,885)— 
Net interest revenue166,543 33,786 37,747 35,942 274,018 
Net loans charged off and provision for credit losses(1,502)1,196 (60)366 — 
Net interest revenue after provision for credit losses
168,045 32,590 37,807 35,576 274,018 
Other operating revenue61,688 30,089 86,761 (9,921)168,617 
Other operating expense69,631 52,660 76,393 74,971 273,655 
Net direct contribution160,102 10,019 48,175 (49,316)168,980 
Gain (loss) on financial instruments, net61 (15,860)— 15,799 — 
Change in fair value of mortgage servicing rights— 17,485 — (17,485)— 
Gain (loss) on repossessed assets, net(4,515)93 — 4,422 — 
Corporate expense allocations16,617 10,120 12,503 (39,240)— 
Net income before taxes139,031 1,617 35,672 (7,340)168,980 
Federal and state income taxes33,916 378 8,385 (6,557)36,122 
Net income
105,115 1,239 27,287 (783)132,858 
Net loss attributable to non-controlling interests— — — 12 12 
Net income attributable to BOK Financial Corp. shareholders$105,115 $1,239 $27,287 $(795)$132,846 
Average assets$29,269,712 $10,338,191 $16,902,721 $(9,222,090)$47,288,534 

Reportable segments reconciliation to the Consolidated Financial Statements for the six months ended June 30, 2022 is as follows (in thousands):
 CommercialConsumerWealth
Management
Funds Management and OtherBOK
Financial
Consolidated
Net interest revenue from external sources$320,585 $33,699 $95,643 $92,502 $542,429 
Net interest revenue (expense) from internal sources(17,031)27,294 (2,130)(8,133)— 
Net interest revenue303,554 60,993 93,513 84,369 542,429 
Net loans charged off and provision for credit losses3,841 2,308 (131)(6,018)— 
Net interest revenue after provision for credit losses
299,713 58,685 93,644 90,387 542,429 
Other operating revenue119,115 64,050 111,779 (38,471)256,473 
Other operating expense134,521 101,449 151,012 164,291 551,273 
Net direct contribution284,307 21,286 54,411 (112,375)247,629 
Gain (loss) on financial instruments, net(143)(73,755)— 73,898 — 
Change in fair value of mortgage servicing rights— 66,595 — (66,595)— 
Gain (loss) on repossessed assets, net(2,722)138 — 2,584 — 
Corporate expense allocations32,847 22,200 24,575 (79,622)— 
Net income before taxes248,595 (7,936)29,836 (22,866)247,629 
Federal and state income taxes60,951 (1,858)7,070 (13,844)52,319 
Net income
187,644 (6,078)22,766 (9,022)195,310 
Net loss attributable to non-controlling interests— — — (24)(24)
Net income attributable to BOK Financial Corp. shareholders
$187,644 $(6,078)$22,766 $(8,998)$195,334 
Average assets$29,545,278 $10,306,218 $19,101,045 $(10,036,777)$48,915,764