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Reportable Segments
 12 Months Ended
Dec. 31, 2023
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 and investment advisory services in all markets. Insurance services were provided through November 30, 2023 when BOKF Insurance was sold. 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 at 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 repricing 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 repricing 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.

Reportable segments reconciliation to the Consolidated Financial Statements for the year ended December 31, 2023 is as follows (in thousands):
 CommercialConsumerWealth
Management		Funds Management and OtherBOK
Financial
Consolidated
Net interest and dividend revenue from external sources
$1,179,336 $59,985 $39,198 $(6,339)$1,272,180 
Net interest revenue (expense) from internal sources
(146,965)389,791 142,340 (385,166)— 
Net interest and dividend revenue1,032,371 449,776 181,538 (391,505)1,272,180 
Net loans charged off and provision for credit losses13,967 5,157 (50)26,926 46,000 
Net interest and dividend revenue after provision for credit losses
1,018,404 444,619 181,588 (418,431)1,226,180 
Other operating revenue246,225 123,678 506,447 (86,401)789,949 
Other operating expense312,794 212,114 352,540 455,433 1,332,881 
Net direct contribution951,835 356,183 335,495 (960,265)683,248 
Gain (loss) on financial instruments, net378 (14,806)— 14,428 — 
Change in fair value of mortgage servicing rights
— (3,115)— 3,115 — 
Gain (loss) on repossessed assets, net398 36 — (434)— 
Corporate expense allocations74,976 48,565 53,463 (177,004)— 
Net income before taxes877,635 289,733 282,032 (766,152)683,248 
Federal and state income taxes213,174 68,143 66,549 (195,751)152,115 
Net income664,461 221,590 215,483 (570,401)531,133 
Net income attributable to non-controlling interests
— — — 387 387 
Net income attributable to BOK Financial Corp. shareholders
$664,461 $221,590 $215,483 $(570,788)$530,746 
Average assets$28,630,716 $9,561,512 $13,570,153 $(3,518,227)$48,244,154 
Reportable segments reconciliation to the Consolidated Financial Statements for the year ended December 31, 2022 is as follows (in thousands):
 CommercialConsumerWealth
Management		Funds Management and OtherBOK
Financial
Consolidated
Net interest and dividend revenue from external sources
$818,213 $69,646 $155,974 $167,547 $1,211,380 
Net interest revenue (expense) from internal sources
(73,764)88,603 5,623 (20,462)— 
Net interest and dividend revenue 744,449 158,249 161,597 147,085 1,211,380 
Net loans charged off and provision for credit losses17,726 5,260 (175)7,189 30,000 
Net interest and dividend revenue after provision for credit losses
726,723 152,989 161,772 139,896 1,181,380 
Other operating revenue241,594 121,819 339,501 (59,657)643,257 
Other operating expense289,243 209,210 312,377 353,650 1,164,480 
Net direct contribution679,074 65,598 188,896 (273,411)660,157 
Gain (loss) on financial instruments, net1 (93,346)4 93,341 — 
Change in fair value of mortgage servicing rights
— 80,261 — (80,261)— 
Gain (loss) on repossessed assets, net(1,903)139 — 1,764 — 
Corporate expense allocations67,278 44,965 50,241 (162,484)— 
Net income before taxes609,894 7,687 138,659 (96,083)660,157 
Federal and state income taxes148,358 1,798 32,639 (42,931)139,864 
Net income461,536 5,889 106,020 (53,152)520,293 
Net income attributable to non-controlling interests— — — 20 20 
Net income attributable to BOK Financial Corp. shareholders
$461,536 $5,889 $106,020 $(53,172)$520,273 
Average assets$29,084,957 $10,230,437 $16,209,684 $(8,500,442)$47,024,636 
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 expense279,571 209,596 320,726 367,815 1,177,708 
Net direct contribution487,438 63,263 192,531 52,868 796,100 
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 allocations54,146 46,010 40,341 (140,497)— 
Net income before taxes446,447 37,104 152,190 160,359 796,100 
Federal and state income taxes119,934 9,461 38,944 11,436 179,775 
Net income326,513 27,643 113,246 148,923 616,325 
Net loss attributable to non-controlling interests— — — (1,796)(1,796)
Net income attributable to BOK Financial Corp. shareholders
$326,513 $27,643 $113,246 $150,719 $618,121 
Average assets$28,536,881 $10,029,687 $19,425,475 $(7,840,340)$50,151,703