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Reportable Segments
9 Months Ended
Sep. 30, 2023
Segment Reporting [Abstract]  
Reportable Segments [Text Block] Reportable Segments
Reportable segments reconciliation to the Consolidated Financial Statements for the three months ended September 30, 2023 is as follows (in thousands):
 CommercialConsumerWealth
Management
Funds Management and OtherBOK
Financial
Consolidated
Net interest revenue from external sources
$298,293 $11,386 $7,622 $(16,405)$300,896 
Net interest revenue (expense) from internal sources
(43,829)101,222 28,815 (86,208) 
Net interest revenue (expense)254,464 112,608 36,437 (102,613)300,896 
Net loans charged off and provision for credit losses4,904 (73)9 2,160 7,000 
Net interest revenue after provision for credit losses
249,560 112,681 36,428 (104,773)293,896 
Other operating revenue59,153 30,716 123,614 (15,331)198,152 
Other operating expense81,751 54,497 89,367 98,698 324,313 
Net direct contribution226,962 88,900 70,675 (218,802)167,735 
Gain (loss) on financial instruments, net(11)(9,183) 9,194  
Change in fair value of mortgage servicing rights 8,039  (8,039) 
Gain (loss) on repossessed assets, net(268)11  257  
Corporate expense allocations17,834 11,920 14,331 (44,085) 
Net income (loss) before taxes208,849 75,847 56,344 (173,305)167,735 
Federal and state income taxes50,919 17,838 13,315 (48,816)33,256 
Net income (loss)157,930 58,009 43,029 (124,489)134,479 
Net income attributable to non-controlling interests   (16)(16)
Net income (loss) attributable to BOK Financial Corp. shareholders$157,930 $58,009 $43,029 $(124,473)$134,495 
Average assets$28,849,597 $9,379,478 $14,740,641 $(3,650,164)$49,319,552 

Reportable segments reconciliation to the Consolidated Financial Statements for the nine months ended September 30, 2023 is as follows (in thousands):
 CommercialConsumerWealth
Management
Funds Management and OtherBOK
Financial
Consolidated
Net interest revenue from external sources$886,263 $50,360 $32,977 $5,905 $975,505 
Net interest revenue (expense) from internal sources(104,543)285,020 106,918 (287,395) 
Net interest revenue781,720 335,380 139,895 (281,490)975,505 
Net loans charged off and provision for credit losses10,980 2,240 (60)26,840 40,000 
Net interest revenue after provision for credit losses
770,740 333,140 139,955 (308,330)935,505 
Other operating revenue184,826 93,603 355,568 (48,931)585,066 
Other operating expense232,364 157,035 256,265 303,134 948,798 
Net direct contribution723,202 269,708 239,258 (660,395)571,773 
Gain (loss) on financial instruments, net162 (24,113) 23,951  
Change in fair value of mortgage servicing rights 11,241  (11,241) 
Gain (loss) on repossessed assets, net999 25  (1,024) 
Corporate expense allocations56,956 35,860 39,265 (132,081) 
Net income (loss) before taxes667,407 221,001 199,993 (516,628)571,773 
Federal and state income taxes161,992 51,977 47,200 (138,007)123,162 
Net income (loss)505,415 169,024 152,793 (378,621)448,611 
Net income attributable to non-controlling interests   440 440 
Net income (loss) attributable to BOK Financial Corp. shareholders$505,415 $169,024 $152,793 $(379,061)$448,171 
Average assets$28,396,982 $9,635,204 $13,128,925 $(3,412,178)$47,748,933 
Reportable segments reconciliation to the Consolidated Financial Statements for the three months ended September 30, 2022 is as follows (in thousands):
 CommercialConsumerWealth
Management
Funds Management and OtherBOK
Financial
Consolidated
Net interest revenue from external sources$226,016 $17,482 $34,746 $38,081 $316,325 
Net interest revenue (expense) from internal sources(17,951)26,469 (1,162)(7,356)— 
Net interest revenue208,065 43,951 33,584 30,725 316,325 
Net loans charged off and provision for credit losses(526)1,408 (22)14,140 15,000 
Net interest revenue after provision for credit losses
208,591 42,543 33,606 16,585 301,325 
Other operating revenue60,386 30,186 113,113 (13,987)189,698 
Other operating expense75,490 53,236 79,151 86,874 294,751 
Net direct contribution193,487 19,493 67,568 (84,276)196,272 
Gain (loss) on financial instruments, net(21,395)— 21,391 — 
Change in fair value of mortgage servicing rights— 16,570 — (16,570)— 
Gain (loss) on repossessed assets, net(158)— — 158 — 
Corporate expense allocations16,438 10,792 12,934 (40,164)— 
Net income before taxes176,895 3,876 54,634 (39,133)196,272 
Federal and state income taxes42,761 906 12,826 (16,812)39,681 
Net income
134,134 2,970 41,808 (22,321)156,591 
Net loss attributable to non-controlling interests— — — 81 81 
Net income attributable to BOK Financial Corp. shareholders$134,134 $2,970 $41,808 $(22,402)$156,510 
Average assets$28,890,429 $10,233,401 $13,818,299 $(7,822,927)$45,119,202 

Reportable segments reconciliation to the Consolidated Financial Statements for the nine months ended September 30, 2022 is as follows (in thousands):
 CommercialConsumerWealth
Management
Funds Management and OtherBOK
Financial
Consolidated
Net interest revenue from external sources$546,599 $51,183 $130,389 $130,583 $858,754 
Net interest revenue (expense) from internal sources(34,983)53,764 (3,290)(15,491)— 
Net interest revenue511,616 104,947 127,099 115,092 858,754 
Net loans charged off and provision for credit losses3,316 3,716 (153)8,121 15,000 
Net interest revenue after provision for credit losses
508,300 101,231 127,252 106,971 843,754 
Other operating revenue179,501 94,236 224,892 (52,458)446,171 
Other operating expense210,012 154,685 230,166 251,161 846,024 
Net direct contribution477,789 40,782 121,978 (196,648)443,901 
Gain (loss) on financial instruments, net(138)(95,150)— 95,288 — 
Change in fair value of mortgage servicing rights— 83,165 — (83,165)— 
Gain (loss) on repossessed assets, net(2,880)138 — 2,742 — 
Corporate expense allocations49,285 32,994 37,508 (119,787)— 
Net income before taxes425,486 (4,059)84,470 (61,996)443,901 
Federal and state income taxes103,711 (950)19,897 (30,658)92,000 
Net income
321,775 (3,109)64,573 (31,338)351,901 
Net loss attributable to non-controlling interests— — — 57 57 
Net income attributable to BOK Financial Corp. shareholders
$321,775 $(3,109)$64,573 $(31,395)$351,844 
Average assets$29,324,596 $10,281,679 $17,320,779 $(9,290,763)$47,636,291