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Share-Based Compensation Plans | 12 Months Ended
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Dec. 31, 2020
Share-based Payment Arrangement [Abstract] |
Share-Based Compensation Plans [Text Block] | Share-Based Compensation Plans The shareholders and Board of Directors of BOK Financial have approved various share-based compensation plans. An independent compensation committee of the Board of Directors determines the number of awards granted to the Chief Executive Officer and other senior executives. Share-based compensation is granted to other officers and employees as determined by the Chief Executive Officer. The following table presents stock options outstanding under these plans (in thousands, except for per share data):
|  | Number |  | Weighted- Average Exercise Price |  | Aggregate Intrinsic Value
Options outstanding at: |  |  |  |  |  |
December 31, 2018 |  | 63,058 |  |  | $ | 54.89 |  |  | $ | 1,163 |
December 31, 2019 |  | 36,100 |  |  | 56.75 |  |  | 1,106 |
December 31, 2020 |  | 17,671 |  |  | 57.35 |  |  | 197 |
Options vested at: |  |  |  |  |  |
December 31, 2018 |  | 33,573 |  |  | $ | 53.09 |  |  | $ | 679 |
December 31, 2019 |  | 27,193 |  |  | 57.08 |  | 824 |
December 31, 2020 |  | 17,671 |  |  | 57.35 |  | 197 |
No options have been awarded since 2013. At December 31, 2020, the weighted average remaining contractual life of options outstanding was 1.03 years and the weighted average remaining contractual life of vested options was 1.03 years. The aggregate intrinsic value of options exercised was $318 thousand for 2020, $761 thousand for 2019 and $2.3 million for 2018. The Company also awards restricted stock to certain officers and employees and restricted stock units ("RSUs) to certain executives, (collectively "non-vested shares"). Vesting of all non-vested shares is subject to service requirements. Additionally, vesting of certain non-vested shares is subject to performance criteria based on changes in the Company's earnings per share relative to defined peers. The following represents a summary of the non-vested shares for the three years ended December 31, 2020 (in thousands):
|  | Restricted Stock |  | Restricted Stock Units
|  | Shares |  | Weighted Average Grant Date Fair Value |  | Units |  | Weighted Average Grant Date Fair Value
Non-vested at January 1, 2018 |  | 667,103 |  |  |  |  | — |  |  |
Granted |  | 150,419 |  |  | $ | 85.58 |  |  | — |  |  | — |
Vested |  | (242,215) |  |  | 74.85 |  |  | — |  |  | — |
Forfeited |  | (47,700) |  |  | 75.68 |  |  | — |  |  | — |
Non-vested at December 31, 2018 |  | 527,607 |  |  |  |  | — |  |  |
Granted |  | 145,724 |  |  | $ | 76.74 |  |  | 46,689 |  |  | $ | 87.40 |
Vested |  | (114,201) |  |  | 61.28 |  |  | — |  |  | — |
Forfeited |  | (131,952) |  |  | 83.69 |  |  | — |  |  | — |
Non-vested at December 31, 2019 |  | 427,178 |  |  |  |  | 46,689 |  |  |
Granted |  | 236,750 |  |  | $ | 83.49 |  |  | 22,980 |  |  | $ | 77.36 |
Vested |  | (225,527) |  |  | 83.50 |  |  | — |  |  | — |
Forfeited |  | (18,167) |  |  | 83.10 |  |  | — |  |  | — |
Non-vested at December 31, 2020 |  | 420,234 |  |  |  |  | 69,669 |  |  |
Compensation expense recognized on non-vested shares totaled $16.0 million for 2020, $15.1 million for 2019 and $3.6 million for 2018. Unrecognized compensation cost of non-vested shares totaled $16.3 million at December 31, 2020. We expect to recognize compensation expense of $10.8 million in 2021, $5.4 million in 2022, and $134 thousand in 2023. Compensation cost for restricted stock units is variable based on the current fair value of BOK Financial common shares. Vesting of 244,392 non-vested shares may be increased or decreased based on performance criteria defined in the plan documents.

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- Definition The entire disclosure for share-based payment arrangement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -URI http://asc.fasb.org/topic&trid=2228938 + Details
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