v3.26.1
Reportable Segments
 3 Months Ended
Mar. 31, 2026
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. Segment results are tax effected to present revenue from non-taxable activities as if it had been taxable. 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, 2026 is as follows (in thousands):
 
Commercial Banking
Consumer Banking
Wealth
Management		Segment TotalFunds Management and Other
BOK
Financial
Corporation
Net interest income from external sources$241,317 $17,788 $19,867 $278,972 $63,582 $342,554 
Net interest income (expense) from internal sources(67,844)38,201 23,107 (6,536)6,536 — 
Net interest income173,473 55,989 42,974 272,436 70,118 342,554 
Net loans charged off and provision for credit losses400 1,508 496 2,404 (2,404)— 
Net interest income after provision for credit losses173,073 54,481 42,478 270,032 72,522 342,554 
Other operating revenue60,068 42,866 110,387 213,321 (2,053)211,268 
Personnel expense51,267 25,466 69,413 146,146 65,028 211,174 
Non-personnel expense31,041 38,027 28,756 97,824 45,168 142,992 
Total other operating expense
82,308 63,493 98,169 243,970 110,196 354,166 
Corporate allocations16,046 14,686 17,155 47,887 (47,887)— 
Net income before taxes$134,787 $19,168 $37,541 $191,496 $8,160 $199,656 
Average assets$22,679,465 $8,452,393 $11,370,683 $42,502,541 $10,620,468 $53,123,009 
Reportable segments reconciliation to the Consolidated Financial Statements for the three months ended March 31, 2025 is as follows (in thousands):
 
Commercial Banking
Consumer Banking
Wealth
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 expense49,574 25,837 67,245 142,656 71,529 214,185 
Non-personnel expense28,906 31,399 27,021 87,326 46,018 133,344 
Total other operating expense
78,480 57,236 94,266 229,982 117,547 347,529 
Corporate allocations17,055 15,435 13,854 46,344 (46,344)— 
Net income before taxes$138,096 $22,122 $32,726 $192,944 $(38,181)$154,763 
Average assets$21,400,745 $8,201,821 $11,367,435 $40,970,001 $10,016,902 $50,986,903