Reportable Segments

Reportable segments reconciliation to the Consolidated Financial Statements for the three months ended June 30, 2018 is as follows (in thousands):



	Commercial			Consumer			Wealth Management			Funds Management and Other			BOK Financial Consolidated
Net interest revenue from external sources	$	182,127		$	21,746		$	18,754		$	15,935		$	238,562
Net interest revenue (expense) from internal sources	(37,102		)	17,548			10,232			9,322			—
Net interest revenue	145,025			39,294			28,986			25,257			238,562
Provision for credit losses	10,108			1,139			(105		)	(11,142		)	—
Net interest revenue after provision for credit losses	134,917			38,155			29,091			36,399			238,562
Other operating revenue	43,047			46,320			70,642			(3,610		)	156,399
Other operating expense	47,483			55,906			61,491			81,596			246,476
Net direct contribution	130,481			28,569			38,242			(48,807		)	148,485
Gain (loss) on financial instruments, net	9			(6,411		)	—			6,402			—
Change in fair value of mortgage servicing rights	—			1,723			—			(1,723		)	—
Gain (loss) on repossessed assets, net	(67		)	174			—			(107		)	—
Corporate expense allocations	11,269			15,867			11,142			(38,278		)	—
Net income before taxes	119,154			8,188			27,100			(5,957		)	148,485
Federal and state income taxes	31,577			2,086			6,981			(7,314		)	33,330
Net income	87,577			6,102			20,119			1,357			115,155
Net income attributable to non-controlling interests	—			—			—			783			783
Net income attributable to BOK Financial Corp. shareholders	$	87,577		$	6,102		$	20,119		$	574		$	114,372

Average assets	$	18,072,155		$	8,353,558		$	8,495,557		$	(1,015,235	)	$	33,906,035

Reportable segments reconciliation to the Consolidated Financial Statements for the six months ended June 30, 2018 is as follows (in thousands):



	Commercial			Consumer			Wealth Management			Funds Management and Other			BOK Financial Consolidated
Net interest revenue from external sources	$	342,541		$	43,499		$	34,161		$	38,097		$	458,298
Net interest revenue (expense) from internal sources	(65,445		)	32,772			20,164			12,509			—
Net interest revenue	277,096			76,271			54,325			50,606			458,298
Provision for credit losses	10,735			2,440			(153		)	(18,022		)	(5,000		)
Net interest revenue after provision for credit losses	266,361			73,831			54,478			68,628			463,298
Other operating revenue	82,722			91,269			145,409			(7,012		)	312,388
Other operating expense	93,950			105,760			124,295			166,901			490,906
Net direct contribution	255,133			59,340			75,592			(105,285		)	284,780
Gain on financial instruments, net	16			(29,672		)	—			29,656			—
Change in fair value of mortgage servicing rights	—			22,929			—			(22,929		)	—
Gain (loss) on repossessed assets, net	(4,232		)	66			—			4,166			—
Corporate expense allocations	23,776			31,897			22,097			(77,770		)	—
Net income before taxes	227,141			20,766			53,495			(16,622		)	284,780
Federal and state income taxes	60,319			5,288			13,767			(15,096		)	64,278
Net income	166,822			15,478			39,728			(1,526		)	220,502
Net income attributable to non-controlling interests	—			—			—			568			568
Net income attributable to BOK Financial Corp. shareholders	$	166,822		$	15,478		$	39,728		$	(2,094	)	$	219,934

Average assets	$	17,933,756		$	8,410,513		$	8,296,780		$	(825,055	)	$	33,815,994

Reportable segments reconciliation to the Consolidated Financial Statements for the three months ended June 30, 2017 is as follows (in thousands):



	Commercial			Consumer			Wealth Management			Funds Management and Other			BOK Financial Consolidated
Net interest revenue from external sources	$	154,377		$	20,756		$	10,475		$	19,596		$	205,204
Net interest revenue (expense) from internal sources	(21,715		)	13,447			10,325			(2,057		)	—
Net interest revenue	132,662			34,203			20,800			17,539			205,204
Provision for credit losses	1,228			926			(92		)	(2,062		)	—
Net interest revenue after provision for credit losses	131,434			33,277			20,892			19,601			205,204
Other operating revenue	56,353			50,744			75,569			(414		)	182,252
Other operating expense	59,511			55,125			60,616			75,633			250,885
Net direct contribution	128,276			28,896			35,845			(56,446		)	136,571
Gain (loss) on financial instruments, net	3			5,224			—			(5,227		)	—
Change in fair value of mortgage servicing rights	—			(6,943		)	—			6,943			—
Gain (loss) on repossessed assets, net	1,403			98			—			(1,501		)	—
Corporate expense allocations	8,955			16,912			9,947			(35,814		)	—
Net income before taxes	120,727			10,363			25,898			(20,417		)	136,571
Federal and state income taxes	49,382			4,031			10,209			(15,917		)	47,705
Net income	71,345			6,332			15,689			(4,500		)	88,866
Net income attributable to non-controlling interests	—			—			—			719			719
Net income (loss) attributable to BOK Financial Corp. shareholders	$	71,345		$	6,332		$	15,689		$	(5,219	)	$	88,147

Average assets	$	17,791,671		$	8,441,831		$	6,960,872		$	(825,803	)	$	32,368,571

Reportable segments reconciliation to the Consolidated Financial Statements for the six months ended June 30, 2017 is as follows (in thousands):



	Commercial			Consumer			Wealth Management			Funds Management and Other			BOK Financial Consolidated
Net interest revenue from external sources	$	301,753		$	39,348		$	21,960		$	43,325		$	406,386
Net interest revenue (expense) from internal sources	(39,831		)	25,864			19,181			(5,214		)	—
Net interest revenue	261,922			65,212			41,141			38,111			406,386
Provision for credit losses	(236		)	2,199			(53		)	(1,910		)	—
Net interest revenue after provision for credit losses	262,158			63,013			41,194			40,021			406,386
Other operating revenue	103,198			95,879			149,727			3,744			352,548
Other operating expense	112,416			107,991			121,025			154,164			495,596
Net direct contribution	252,940			50,901			69,896			(110,399		)	263,338
Gain (loss) on financial instruments, net	41			3,557			—			(3,598		)	—
Change in fair value of mortgage servicing rights	—			(5,087		)	—			5,087			—
Gain (loss) on repossessed assets, net	1,398			(39		)	—			(1,359		)	—
Corporate expense allocations	17,674			33,658			20,619			(71,951		)	—
Net income before taxes	236,705			15,674			49,277			(38,318		)	263,338
Federal and state income taxes	96,949			6,097			19,429			(36,667		)	85,808
Net income	139,756			9,577			29,848			(1,651		)	177,530
Net income attributable to non-controlling interests	—			—			—			1,027			1,027
Net income attributable to BOK Financial Corp. shareholders	$	139,756		$	9,577		$	29,848		$	(2,678	)	$	176,503

Average assets	$	17,716,738		$	8,360,022		$	6,960,872		$	(377,472	)	$	32,660,160