Our segment information for the three and nine months ended September 30, 2015 and 2014 is as follows:



(Dollars in thousands)	Global Commercial Bank (1)			SVB Private Bank			SVB Capital (1)			Other Items (2)			Total
Three months ended September 30, 2015
Net interest income	$	217,929		$	11,667		$	1		$	25,063		$	254,660
Provision for loan losses	(32,076		)	(1,327		)	—			—			(33,403		)
Noninterest income	68,517			506			17,332			22,122			108,477
Noninterest expense (3)	(135,504		)	(2,703		)	(3,745		)	(42,803		)	(184,755		)
Income before income tax expense (4)	$	118,866		$	8,143		$	13,588		$	4,382		$	144,979
Total average loans, net of unearned income	$	13,031,928		$	1,669,858		$	—		214,866			$	14,916,652
Total average assets (5)	40,211,915			1,273,823			334,045			199,441			42,019,224
Total average deposits	36,149,772			1,041,773			—			191,522			37,383,067
Three months ended September 30, 2014
Net interest income	$	187,184		$	7,344		$	12		$	26,025		$	220,565
Provision for loan losses	(16,185		)	(425		)	—			—			(16,610		)
Noninterest income	57,714			491			1,064			20,898			80,167
Noninterest expense (3)	(127,050		)	(2,574		)	(3,036		)	(47,101		)	(179,761		)
Income before income tax expense (4)	$	101,663		$	4,836		$	(1,960	)	$	(178	)	$	104,361
Total average loans, net of unearned income	$	10,022,333		$	1,189,976		$	—		227,212			$	11,439,521
Total average assets (5)	31,916,581			1,128,938			302,949			1,247,597			34,596,065
Total average deposits	28,795,499			877,701			—			53,084			29,726,284
Nine months ended September 30, 2015
Net interest income	$	625,618		$	32,499		$	3		$	79,236		$	737,356
Provision for loan losses	(64,128		)	(2,240		)	—			—			(66,368		)
Noninterest income	197,740			1,498			57,919			101,131			358,288
Noninterest expense (3)	(415,245		)	(8,589		)	(10,935		)	(134,639		)	(569,408		)
Income before income tax expense (4)	$	343,985		$	23,168		$	46,987		$	45,728		$	459,868
Total average loans, net of unearned income	$	12,721,208		$	1,529,095		$	—		181,482			$	14,431,785
Total average assets (5)	37,954,846			1,659,981			335,136			(38,438		)	39,911,525
Total average deposits	34,125,675			1,125,345			—			162,333			35,413,353
Nine months ended September 30, 2014
Net interest income	$	540,533		$	23,529		$	55		$	57,741		$	621,858
(Provision for) reduction of loan losses	(18,833		)	(218		)	—			—			(19,051		)
Noninterest income	169,376			1,121			35,617			198,488			404,602
Noninterest expense (3)	(369,587		)	(7,709		)	(8,815		)	(135,002		)	(521,113		)
Income before income tax expense (4)	$	321,489		$	16,723		$	26,857		$	121,227		$	486,296
Total average loans, net of unearned income	$	9,766,870		$	1,119,618		$	—		211,909			$	11,098,397
Total average assets (5)	28,924,331			1,026,678			328,048			1,123,895			31,402,952
Total average deposits	26,020,715			805,167			—			56,231			26,882,113


(1)	Global Commercial Bank’s and SVB Capital’s components of net interest income, noninterest income, noninterest expense and total average assets are shown net of noncontrolling interests for all periods presented. Noncontrolling interest is included within "Other Items".

(2)

The "Other Items" column reflects the adjustments necessary to reconcile the results of the operating segments to the consolidated financial statements prepared in conformity with GAAP. Noninterest income is primarily attributable to noncontrolling interests and gains on equity warrant assets. Noninterest expense primarily consists of expenses associated with corporate support functions such as finance, human resources, marketing, legal and other expenses.


(3)	The Global Commercial Bank segment includes direct depreciation and amortization of $4.7 million and $5.4 million for the three months September 30, 2015 and 2014, respectively, and $14.4 million and $15.4 million for the nine months ended September 30, 2015 and 2014, respectively.


(4)	The internal reporting model used by management to assess segment performance does not calculate income tax expense by segment. Our effective tax rate is a reasonable approximation of the segment rates.


(5)	Total average assets equal the greater of total average assets or the sum of total average liabilities and total average stockholders’ equity for each segment which contributes to the negative balances reported in "Other Items" to reconcile the results to the consolidated financial statements prepared in conformity with GAAP.