Reportable segments reconciliation to the Consolidated Financial Statements for the year ended December 31, 2013 is as follows (in thousands):



	Commercial			Consumer			Wealth Management			Funds Management and Other			BOK Financial Consolidated
Net interest revenue from external sources	$	364,604		$	99,509		$	25,478		$	184,886		$	674,477
Net interest revenue (expense) from internal sources	(37,025		)	20,290			20,061			(3,326		)	—
Net interest revenue	327,579			119,799			45,539			181,560			674,477
Provision for credit losses	(3,468		)	4,628			1,275			(30,335		)	(27,900		)
Net interest revenue after provision for credit losses	331,047			115,171			44,264			211,895			702,377
Other operating revenue	171,900			216,828			213,790			11,954			614,472
Other operating expense	244,211			226,852			237,540			132,017			840,620
Income before taxes	258,736			105,147			20,514			91,832			476,229
Federal and state income tax	100,648			40,902			7,980			7,768			157,298
Net income	158,088			64,245			12,534			84,064			318,931
Net income attributable to non-controlling interest	—			—			—			2,322			2,322
Net income attributable to BOK Financial Corp.	$	158,088		$	64,245		$	12,534		$	81,742		$	316,609

Average assets	$	10,483,706		$	5,669,580		$	4,556,132		$	6,671,676		$	27,381,094
Average invested capital	906,716			293,736			203,914			1,606,716			3,011,082

Performance measurements:
Return on average assets	1.51		%	1.13		%	0.28		%				1.16		%
Return on average invested capital	17.44		%	21.87		%	6.15		%				10.51		%
Efficiency ratio	49.18		%	66.62		%	91.92		%				65.03		%

Reportable segments reconciliation to the Consolidated Financial Statements for the year ended December 31, 2012 is as follows (in thousands):



	Commercial			Consumer			Wealth Management			Funds Management and Other			BOK Financial Consolidated
Net interest revenue from external sources	$	367,533		$	101,029		$	27,647		$	211,340		$	707,549
Net interest revenue (expense) from internal sources	(43,438		)	21,305			21,456			677			—
Net interest revenue	324,095			122,334			49,103			212,017			707,549
Provision for credit losses	10,852			9,198			2,284			(44,334		)	(22,000		)
Net interest revenue after provision for credit losses	313,243			113,136			46,819			256,351			729,549
Other operating revenue	171,131			262,908			200,007			19,632			653,678
Other operating expense	246,954			248,767			214,293			130,349			840,363
Income before taxes	237,420			127,277			32,533			145,634			542,864
Federal and state income tax	92,356			49,511			12,655			34,218			188,740
Net income	145,064			77,766			19,878			111,416			354,124
Net income attributable to non-controlling interest	—			—			—			2,933			2,933
Net income attributable to BOK Financial Corp.	$	145,064		$	77,766		$	19,878		$	108,483		$	351,191

Average assets	$	10,147,805		$	5,726,564		$	4,357,641		$	6,057,140		$	26,289,150
Average invested capital	882,037			289,665			184,707			1,549,546			2,905,955

Performance measurements:
Return on average assets	1.43		%	1.36		%	0.46		%				1.34		%
Return on average invested capital	16.45		%	26.85		%	10.76		%				12.09		%
Efficiency ratio	51.36		%	63.97		%	86.23		%				62.87		%

Reportable segments reconciliation to the Consolidated Financial Statements for the year ended December 31, 2011 is as follows (in thousands):



	Commercial			Consumer			Wealth Management			Funds Management and Other			BOK Financial Consolidated
Net interest revenue from external sources	$	342,853		$	102,854		$	30,859		$	216,479		$	693,045
Net interest revenue (expense) from internal sources	(30,689		)	27,416			16,540			(13,267		)	—
Net interest revenue	312,164			130,270			47,399			203,212			693,045
Provision for credit losses	20,760			13,598			2,960			(43,368		)	(6,050		)
Net interest revenue after provision for credit losses	291,404			116,672			44,439			246,580			699,095
Other operating revenue	147,545			182,875			171,827			26,291			528,538
Other operating expense	230,458			239,302			190,702			118,836			779,298
Income before taxes	208,491			60,245			25,564			154,035			448,335
Federal and state income tax	81,103			23,435			9,944			44,029			158,511
Net income	127,388			36,810			15,620			110,006			289,824
Net income attributable to non-controlling interest	—			—			—			3,949			3,949
Net income attributable to BOK Financial Corp.	$	127,388		$	36,810		$	15,620		$	106,057		$	285,875

Average assets	$	9,383,530		$	5,937,584		$	4,073,623		$	5,100,124		$	24,494,861
Average invested capital	884,171			273,905			174,877			1,348,912			2,681,865

Performance measurements:
Return on average assets	1.36		%	0.62		%	0.38		%				1.17		%
Return on average invested capital	14.41		%	13.44		%	8.93		%				10.66		%
Efficiency ratio	50.22		%	73.06		%	87.21		%				63.83		%