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Reportable Segments
 12 Months Ended
Dec. 31, 2020
Segment Reporting [Abstract]  
Reportable Segments [Text Block] Reportable Segments
BOK Financial operates three principal lines of business: Commercial Banking, Consumer Banking and Wealth Management. Commercial Banking includes lending, treasury and cash management services and customer risk management products to small businesses, middle market and larger commercial customers. Commercial Banking also includes the TransFund EFT network. Consumer Banking includes retail lending and deposit services, lending and deposit services to small business customers served through the consumer branch network and all mortgage banking activities. Wealth Management provides fiduciary services, private bank services, insurance and investment advisory services in all markets. Wealth Management also underwrites state and municipal securities and engages in brokerage and trading activities.

In addition to its lines of business, BOK Financial has a Funds Management unit. The primary purpose of this unit is to manage overall liquidity needs and interest rate risk. Each line of business borrows funds from and provides funds to the Funds Management unit as needed to support their operations. Operating results for Funds Management and Other include the effect of interest rate risk positions and risk management activities, securities gains and losses including impairment charges, the provision for credit losses in excess of net loans charged off, tax planning strategies and certain executive compensation costs that are not attributed to the lines of business. 

BOK Financial allocates resources and evaluates performance of its lines of business after allocation of funds, actual net credit losses and capital costs. In addition, we measure the performance of our business lines after allocation of certain indirect expenses and taxes on statutory rates. The allocation for the prior comparable periods have been revised on a comparable basis.

The cost of funds borrowed from the Funds Management unit by the operating lines of business is transfer priced at rates that approximate market rates for funds with similar duration. Market rates are generally based on the applicable LIBOR or interest rate swap rates, adjusted for prepayment risk. This method of transfer-pricing funds that support assets of the operating lines of business tends to insulate them from interest rate risk.
The value of funds provided by the operating lines of business to the Funds Management unit is based on rates which approximate the wholesale market rates for funds with similar duration and re-pricing characteristics. Market rates are generally based on LIBOR or interest rate swap rates. The funds credit formula applied to deposit products with indeterminate maturities is established based on their re-pricing characteristics reflected in a combination of the short-term LIBOR rates and a moving average of an intermediate term swap rate, with an appropriate spread applied to both. Shorter duration products are weighted towards the short-term LIBOR rate and longer duration products are weighted towards intermediate swap rates. The expected duration ranges from 30 days for certain rate-sensitive deposits to five years.

Substantially all revenue is from domestic customers. No single external customer accounts for more than 10% of total revenue.

Net loans charged off and provision for credit losses represents net loans charged off as attributed to the lines of business and the provision for credit losses in excess of net charge-offs attributed to Funds Management and Other.

The operations of CoBiz, acquired on October 1, 2018 were allocated to the operating segments in the second quarter of 2019. Prior to April 1, 2019, CoBiz operations were included in Funds Management and other.

Reportable segments reconciliation to the Consolidated Financial Statements for the year ended December 31, 2020 is as follows (in thousands):
 CommercialConsumerWealth
Management		Funds Management and OtherBOK
Financial
Consolidated
Net interest and dividend revenue from external sources
$714,932 $78,004 $130,818 $184,690 $1,108,444 
Net interest revenue (expense) from internal sources
(126,444)69,000 (13,528)70,972 — 
Net interest and dividend revenue588,488 147,004 117,290 255,662 1,108,444 
Provision for credit losses
69,475 2,805 (209)150,521 222,592 
Net interest and dividend revenue after provision for credit losses
519,013 144,199 117,499 105,141 885,852 
Other operating revenue187,361 243,719 398,834 14,035 843,949 
Other operating expense258,903 233,425 325,608 348,001 1,165,937 
Net direct contribution447,471 154,493 190,725 (228,825)563,864 
Gain (loss) on financial instruments, net193 95,344 4 (95,541)— 
Change in fair value of mortgage servicing rights
— (79,524)— 79,524 — 
Gain (loss) on repossessed assets, net(2,677)276 — 2,401 — 
Corporate expense allocations24,862 42,638 35,331 (102,831)— 
Net income before taxes420,125 127,951 155,398 (139,610)563,864 
Federal and state income taxes114,120 32,591 39,770 (57,688)128,793 
Net income306,005 95,360 115,628 (81,922)435,071 
Net income attributable to non-controlling interests
— — — 41 41 
Net income attributable to BOK Financial Corp. shareholders
$306,005 $95,360 $115,628 $(81,963)$435,030 
Average assets$26,994,075 $9,842,125 $15,695,646 $(3,827,456)$48,704,390 
Reportable segments reconciliation to the Consolidated Financial Statements for the year ended December 31, 2019 is as follows (in thousands):
 CommercialConsumerWealth
Management		Funds Management and OtherBOK
Financial
Consolidated
Net interest and dividend revenue from external sources
$919,148 $99,679 $61,277 $32,775 $1,112,879 
Net interest revenue (expense) from internal sources
(242,907)95,775 38,815 108,317 — 
Net interest and dividend revenue 676,241 195,454 100,092 141,092 1,112,879 
Provision for credit losses
39,011 6,271 (308)(974)44,000 
Net interest and dividend revenue after provision for credit losses
637,230 189,183 100,400 142,066 1,068,879 
Other operating revenue170,412 187,500 341,389 (4,931)694,370 
Other operating expense252,459 230,916 277,267 371,739 1,132,381 
Net direct contribution555,183 145,767 164,522 (234,604)630,868 
Gain (loss) on financial instruments, net106 30,375 2 (30,483)— 
Change in fair value of mortgage servicing rights
— (53,517)— 53,517 — 
Gain (loss) on repossessed assets, net331 496 — (827)— 
Corporate expense allocations43,055 47,169 36,239 (126,463)— 
Net income before taxes512,565 75,952 128,285 (85,934)630,868 
Federal and state income taxes137,759 19,346 32,954 (59,876)130,183 
Net income374,806 56,606 95,331 (26,058)500,685 
Net loss attributable to non-controlling interests— — — (73)(73)
Net income attributable to BOK Financial Corp. shareholders
$374,806 $56,606 $95,331 $(25,985)$500,758 
Average assets$22,807,589 $9,301,341 $10,204,426 $(219,009)$42,094,347 
Reportable segments reconciliation to the Consolidated Financial Statements for the year ended December 31, 2018 is as follows (in thousands):
 CommercialConsumerWealth
Management		Funds Management and OtherBOK
Financial
Consolidated
Net interest and dividend revenue from external sources
$726,855 $83,231 $81,528 $93,253 $984,867 
Net interest revenue (expense) from internal sources
(159,954)73,448 31,480 55,026 — 
Net interest and dividend revenue566,901 156,679 113,008 148,279 984,867 
Provision for credit losses
30,358 5,143 (288)(27,213)8,000 
Net interest and dividend revenue after provision for credit losses
536,543 151,536 113,296 175,492 976,867 
Other operating revenue162,701 178,123 296,369 (20,409)616,784 
Other operating expense202,095 231,075 257,650 337,346 1,028,166 
Net direct contribution497,149 98,584 152,015 (182,263)565,485 
Gain (loss) on financial instruments, net26 (25,021)7 24,988 — 
Change in fair value of mortgage servicing rights
— 4,668 — (4,668)— 
Gain (loss) on repossessed assets, net(6,532)247 — 6,285 — 
Corporate expense allocations36,670 44,398 35,920 (116,988)— 
Net income before taxes453,973 34,080 116,102 (38,670)565,485 
Federal and state income taxes120,458 8,681 30,075 (40,153)119,061 
Net income333,515 25,399 86,027 1,483 446,424 
Net income attributable to non-controlling interests— — — 778 778 
Net income attributable to BOK Financial Corp. shareholders
$333,515 $25,399 $86,027 $705 $445,646 
Average assets$18,432,035 $8,303,263 $8,447,784 $(245,552)$34,937,530