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Reportable Segments
 12 Months Ended
Dec. 31, 2021
Segment Reporting [Abstract]  
Reportable Segments [Text Block] Reportable Segments
BOK Financial operates three principal lines of business: Commercial Banking, Consumer Banking and Wealth Management. Commercial Banking includes lending, treasury and cash management services and customer risk management products to small businesses, middle market and larger commercial customers. Commercial Banking also includes the TransFund EFT network. Consumer Banking includes retail lending and deposit services, lending and deposit services to small business customers served through the consumer branch network and all mortgage banking activities. Wealth Management provides fiduciary services, private bank services, insurance and investment advisory services in all markets. Wealth Management also underwrites state and municipal securities and engages in brokerage and trading activities.

In addition to its lines of business, BOK Financial has a Funds Management unit. The primary purpose of this unit is to manage overall liquidity needs and interest rate risk. Each line of business borrows funds from and provides funds to the Funds Management unit as needed to support their operations. Operating results for Funds Management and Other include the effect of interest rate risk positions and risk management activities, securities gains and losses including impairment charges, the provision for credit losses in excess of net loans charged off, tax planning strategies and certain executive compensation costs that are not attributed to the lines of business. 

BOK Financial allocates resources and evaluates performance of its lines of business after allocation of funds and capital costs. Credit costs are attributed to the lines of business based on net loans charged off or recovered. In addition, we measure the performance of our business lines after allocation of certain indirect expenses and taxes on statutory rates. The allocation for the prior comparable periods have been revised on a comparable basis.

The cost of funds borrowed from the Funds Management unit by the operating lines of business is transfer priced at rates that approximate market rates for funds with similar duration. Market rates are generally based on the applicable wholesale borrowing rates or interest rate swap rates, adjusted for prepayment risk. This method of transfer-pricing funds that support assets of the operating lines of business tends to insulate them from interest rate risk.
The value of funds provided by the operating lines of business to the Funds Management unit is based on rates which approximate the wholesale market rates for funds with similar duration and re-pricing characteristics. Market rates are generally based on a proxy of wholesale borrowing rates or interest rate swap rates. The funds credit formula applied to deposit products with indeterminate maturities is established based on their re-pricing characteristics reflected in a combination of the short-term wholesale funding rate and a moving average of an intermediate term swap rate, with an appropriate spread applied to both. Shorter duration products are weighted towards the short-term wholesale funding rates and longer duration products are weighted towards intermediate swap rates. The expected duration ranges from 30 days for certain rate-sensitive deposits to five years.

Substantially all revenue is from domestic customers. No single external customer accounts for more than 10% of total revenue.

Net loans charged off and provision for credit losses represents net loans charged off or recovered as attributed to the lines of business. The provision for credit losses in excess of net charge-offs or recoveries is attributed to Funds Management and Other.

The operations of CoBiz, acquired on October 1, 2018 were allocated to the operating segments in the second quarter of 2019. Prior to April 1, 2019, CoBiz operations were included in Funds Management and other.

Reportable segments reconciliation to the Consolidated Financial Statements for the year ended December 31, 2021 is as follows (in thousands):
 CommercialConsumerWealth
Management		Funds Management and OtherBOK
Financial
Consolidated
Net interest and dividend revenue from external sources
$606,902 $67,856 $214,458 $228,817 $1,118,033 
Net interest revenue (expense) from internal sources
(71,167)35,671 (386)35,882 — 
Net interest and dividend revenue535,735 103,527 214,072 264,699 1,118,033 
Net loans charged off and provision for credit losses31,128 4,009 (223)(134,914)(100,000)
Net interest and dividend revenue after provision for credit losses
504,607 99,518 214,295 399,613 1,218,033 
Other operating revenue262,402 173,341 298,962 21,070 755,775 
Other operating expense281,089 209,596 320,357 366,666 1,177,708 
Net direct contribution485,920 63,263 192,900 54,017 796,100 
Gain (loss) on financial instruments, net154 (21,871)— 21,717 — 
Change in fair value of mortgage servicing rights
— 41,637 — (41,637)— 
Gain (loss) on repossessed assets, net13,001 85 — (13,086)— 
Corporate expense allocations49,941 46,010 40,301 (136,252)— 
Net income before taxes449,134 37,104 152,599 157,263 796,100 
Federal and state income taxes120,618 9,461 39,049 10,647 179,775 
Net income328,516 27,643 113,550 146,616 616,325 
Net income attributable to non-controlling interests
— — — (1,796)(1,796)
Net income attributable to BOK Financial Corp. shareholders
$328,516 $27,643 $113,550 $148,412 $618,121 
Average assets$28,536,881 $10,029,687 $19,425,475 $(7,840,340)$50,151,703 
Reportable segments reconciliation to the Consolidated Financial Statements for the year ended December 31, 2020 is as follows (in thousands):
 CommercialConsumerWealth
Management		Funds Management and OtherBOK
Financial
Consolidated
Net interest and dividend revenue from external sources
$714,932 $78,004 $130,818 $184,690 $1,108,444 
Net interest revenue (expense) from internal sources
(126,444)69,000 (13,528)70,972 — 
Net interest and dividend revenue 588,488 147,004 117,290 255,662 1,108,444 
Net loans charged off and provision for credit losses69,475 2,805 (209)150,521 222,592 
Net interest and dividend revenue after provision for credit losses
519,013 144,199 117,499 105,141 885,852 
Other operating revenue187,361 243,719 398,834 12,406 842,320 
Other operating expense258,903 230,402 325,627 349,376 1,164,308 
Net direct contribution447,471 157,516 190,706 (231,829)563,864 
Gain (loss) on financial instruments, net193 95,344 4 (95,541)— 
Change in fair value of mortgage servicing rights
— (79,524)— 79,524 — 
Gain (loss) on repossessed assets, net(2,677)276 — 2,401 — 
Corporate expense allocations24,862 42,155 35,331 (102,348)— 
Net income before taxes420,125 131,457 155,379 (143,097)563,864 
Federal and state income taxes114,120 33,483 39,765 (58,575)128,793 
Net income306,005 97,974 115,614 (84,522)435,071 
Net loss attributable to non-controlling interests— — — 41 41 
Net income attributable to BOK Financial Corp. shareholders
$306,005 $97,974 $115,614 $(84,563)$435,030 
Average assets$26,994,075 $9,842,114 $15,695,646 $(3,827,445)$48,704,390 
Reportable segments reconciliation to the Consolidated Financial Statements for the year ended December 31, 2019 is as follows (in thousands):
 CommercialConsumerWealth
Management		Funds Management and OtherBOK
Financial
Consolidated
Net interest and dividend revenue from external sources
$919,148 $99,679 $61,277 $32,775 $1,112,879 
Net interest revenue (expense) from internal sources
(242,907)95,775 38,815 108,317 — 
Net interest and dividend revenue676,241 195,454 100,092 141,092 1,112,879 
Net loans charged off and provision for credit losses39,011 6,271 (308)(974)44,000 
Net interest and dividend revenue after provision for credit losses
637,230 189,183 100,400 142,066 1,068,879 
Other operating revenue170,412 187,500 341,389 (4,068)695,233 
Other operating expense252,459 226,346 277,267 377,172 1,133,244 
Net direct contribution555,183 150,337 164,522 (239,174)630,868 
Gain (loss) on financial instruments, net106 30,375 2 (30,483)— 
Change in fair value of mortgage servicing rights
— (53,517)— 53,517 — 
Gain (loss) on repossessed assets, net331 496 — (827)— 
Corporate expense allocations43,055 46,926 36,239 (126,220)— 
Net income before taxes512,565 80,765 128,285 (90,747)630,868 
Federal and state income taxes137,759 20,572 32,954 (61,102)130,183 
Net income374,806 60,193 95,331 (29,645)500,685 
Net income attributable to non-controlling interests— — — (73)(73)
Net income attributable to BOK Financial Corp. shareholders
$374,806 $60,193 $95,331 $(29,572)$500,758 
Average assets$22,807,589 $9,301,341 $10,204,426 $(219,009)$42,094,347