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Reportable Segments
 3 Months Ended
Mar. 31, 2025
Segment Reporting [Abstract]  
Reportable Segments [Text Block] Reportable Segments
BOK Financial operates three principal segments: Commercial Banking, Consumer Banking, and Wealth Management, with the remaining operations recorded in Funds Management and Other. Segments are determined based on BOK Financial's organizational structure and services provided.

The CODM for BOK Financial is the chief executive officer. The CODM evaluates the performance of our segments using net income before taxes, which includes the allocation of funds and capital costs and certain indirect allocations. Additionally, the CODM primarily relies on the spread between interest revenue and interest expense to assess performance and to make resource allocation decisions where the majority of the segment's revenues are from interest. Therefore, interest revenue is presented net of interest expense. The CODM also reviews budget to actual variances monthly when making decisions about the allocation of operating and capital resources to each segment. Credit costs are attributed to the segments based on net loans charged off or recovered. The difference between credit costs attributed to the segment and the consolidated provision for credit losses is attributed to Funds Management and Other.

Modifications of management structure or allocation methodologies may result in changes to previously reported segment data; prior periods have been restated on a comparable basis. See the Reportable Segments section of Management's Discussion and Analysis of Financial Condition and Results of Operations for additional information regarding the Company's reportable segments. Additional information can be found in our most recent Annual Report on Form 10-K.

Reportable segments reconciliation to the Consolidated Financial Statements for the three months ended March 31, 2025 is as follows (in thousands):
 CommercialConsumerWealth
Management		Segment TotalFunds Management and Other
BOK
Financial
Corporation
Net interest income from external sources$231,423 $8,740 $13,942 $254,105 $62,146 $316,251 
Net interest income (expense) from internal sources(53,165)48,512 30,560 25,907 (25,907)— 
Net interest income178,258 57,252 44,502 280,012 36,239 316,251 
Net loans charged off and provision for credit losses148 1,517 (8)1,657 (1,657)— 
Net interest income after provision for credit losses178,110 55,735 44,510 278,355 37,896 316,251 
Other operating revenue55,521 39,058 96,336 190,915 (4,874)186,041 
Personnel expense48,051 25,837 67,245 141,133 73,052 214,185 
Non-personnel expense1
28,183 31,399 27,021 86,603 46,741 133,344 
Total other operating expense
76,234 57,236 94,266 227,736 119,793 347,529 
Corporate allocations2
17,414 15,435 13,854 46,703 (46,703)— 
Net income before taxes$139,983 $22,122 $32,726 $194,831 $(40,068)$154,763 
Average assets$21,400,745 $8,201,821 $11,367,435 $40,970,001 $10,016,902 $50,986,903 
1     Non-personnel expense includes other segment items comprised of Business promotion, Charitable contributions to BOKF Foundation, Professional fees and services, Net occupancy and equipment, FDIC and other insurance, Data processing and communications, Printing, postage, and supplies, Amortization of intangible assets, Mortgage banking costs, and other miscellaneous expenses.
2     Corporate allocations include centrally managed operational and administrative expenses that are allocated to segments.
Reportable segments reconciliation to the Consolidated Financial Statements for the three months ended March 31, 2024 is as follows (in thousands):
 CommercialConsumerWealth
Management		Segment TotalFunds Management and Other
BOK
Financial
Corporation
Net interest income from external sources$280,251 $7,350 $2,635 $290,236 $3,336 $293,572 
Net interest income (expense) from internal sources(76,256)56,785 25,763 6,292 (6,292)— 
Net interest income203,995 64,135 28,398 296,528 (2,956)293,572 
Net loans charged off and provision for credit losses4,160 1,808 (15)5,953 2,047 8,000 
Net interest income after provision for credit losses199,835 62,327 28,413 290,575 (5,003)285,572 
Other operating revenue50,173 37,628 118,704 206,505 (44,804)161,701 
Personnel expense45,319 25,236 63,549 134,104 68,549 202,653 
Non-personnel expense1
24,776 28,211 35,739 88,726 49,005 137,731 
Total other operating expense
70,095 53,447 99,288 222,830 117,554 340,384 
Corporate allocations2
18,397 14,172 14,779 47,348 (47,348)— 
Net income before taxes$161,516 $32,336 $33,050 $226,902 $(120,013)$106,889 
Average assets$21,652,694 $7,928,757 $10,508,821 40,090,272 $9,937,300 $50,027,572 
1     Non-personnel expense includes other segment items comprised of Business promotion, Charitable contributions to BOKF Foundation, Professional fees and services, Net occupancy and equipment, FDIC and other insurance, Data processing and communications, Printing, postage, and supplies, Amortization of intangible assets, Mortgage banking costs, and other miscellaneous expenses.
2     Corporate allocations include centrally managed operational and administrative expenses that are allocated to segments.