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Share-Based Compensation Plans | 12 Months Ended
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Dec. 31, 2022
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 Company 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, 2022 (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, 2020 |  | 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 |  |  |
Granted |  | 183,809 |  |  | $ | 108.23 |  |  | 25,416 |  |  | $ | 103.79 |
Vested |  | (139,859) |  |  | 76.80 |  |  | (61,645) |  |  | 91.38 |
Forfeited |  | (40,620) |  |  | 79.60 |  |  | — |  |  |
Non-vested at December 31, 2022 |  | 492,884 |  |  |  |  | 51,010 |  |  |
Compensation expense recognized on non-vested restricted stock totaled $9.0 million for 2022, $9.3 million for 2021 and $16.0 million for 2020. Unrecognized compensation cost of non-vested restricted stock totaled $15.5 million at December 31, 2022. We expect to recognize compensation expense of $8.8 million in 2023, $6.3 million in 2024, and $386 thousand in 2025 on the non-vested shares of restricted stock. Vesting of 58,098 shares of non-vested restricted stock may be increased or decreased based on performance criteria defined in the plan documents. The fair value of restricted shares vested totaled $15.0 million, $13.0 million and $19.5 million during the years ended December 31, 2022, 2021 and 2020, respectively. Compensation expense recognized on non-vested restricted stock units totaled $597 thousand for 2022, $4.0 million for 2021 and $2.2 million for 2020. Compensation cost for restricted stock units is variable based on the current fair value of BOK Financial common shares. Unrecognized compensation cost of non-vested restricted stock units totaled $932 thousand at December 31, 2022. We expect to recognize compensation expense of $578 thousand in 2023, $342 thousand in 2024 and $13 thousand in 2025 on the non-vested restricted stock units. Vesting of 8,258 non-vested restricted stock units may be increased or decreased based on performance criteria defined in the plan documents. The intrinsic value of share-based liabilities paid in 2022 was $6.3 million. No share-based liabilities were paid in 2021 and 2020.

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