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Share-Based Compensation Plans | 12 Months Ended
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Dec. 31, 2021
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. No options have been awarded since 2013. At December 31, 2021, the number of options outstanding and the weighted average remaining contractual life of options outstanding was not significant. The aggregate intrinsic value of options exercised was $496 thousand for 2021, $318 thousand for 2020 and $761 thousand for 2019. 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, 2021 (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, 2019 |  | 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 |  |  |
Granted |  | 247,917 |  |  | $ | 73.01 |  |  | 17,570 |  |  | $ | 88.25 |
Vested |  | (166,965) |  |  | 94.96 |  |  | — |  |  | — |
Forfeited |  | (11,632) |  |  | 75.83 |  |  | — |  |  | — |
Non-vested at December 31, 2021 |  | 489,554 |  |  |  |  | 87,239 |  |  |
Compensation expense recognized on non-vested shares totaled $9.3 million for 2021, $16.0 million for 2020 and $15.1 million for 2019. Unrecognized compensation cost of non-vested shares totaled $12.6 million at December 31, 2021. We expect to recognize compensation expense of $8.3 million in 2022, $4.1 million in 2023, and $224 thousand in 2024. Compensation cost for restricted stock units is variable based on the current fair value of BOK Financial common shares. Vesting of 101,495 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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