Loans are either secured or unsecured based on the type of loan and the financial condition of the borrower. Repayment is generally expected from cash flow or proceeds from the sale of selected assets of the borrower. BOK Financial is exposed to risk of loss on loans due to the borrower's difficulties, which may arise from any number of factors, including problems within the respective industry or local economic conditions. Access to collateral, in the event of borrower default, is reasonably assured through adherence to applicable lending laws and through sound lending standards and credit review procedures. Accounting policies for all loans, excluding residential mortgage loans guaranteed by U.S. government agencies, are as follows.

Interest is accrued at the applicable interest rate on the principal amount outstanding. Loans are placed on nonaccruing status when, in the opinion of management, full collection of principal or interest is uncertain. Internally risk graded loans are individually evaluated for nonaccruing status quarterly. Non-risk graded loans are generally placed on nonaccruing status when more than 90 days past due or within 60 days of being notified of the borrower's bankruptcy filing. Interest previously accrued but not collected is charged against interest income when the loan is placed on nonaccruing status. Accrued but not paid interest receivable is included in Receivables in the Consolidated Balance Sheets. Payments on nonaccruing loans are applied to principal or recognized as interest income, according to management's judgment as to the collectability of principal. Loans may be returned to accruing status when, in the opinion of management, full collection of principal and interest, including principal previously charged off, is probable based on improvements in the borrower's financial condition or a sustained period of performance.

Modifications of loans to existing borrowers generally consist of interest rate reductions, extension of payment terms, or a combination of these. Modifications may arise either voluntarily through negotiations with the borrower or involuntarily through court order. Payment deferrals up to six months are generally considered to be short-term modifications. Generally, principal and accrued but unpaid interest are not voluntarily forgiven. A change to the allowance for credit losses is generally not recorded upon modification because the effect of most modifications made to borrowers experiencing financial difficulty is already included in the allowance methodology.

All loans are charged off when the loan balance or a portion of the loan balance is no longer supported by the paying capacity of the borrower or when the required cash flow is reduced in a modification. The charge-off amount is determined through a quarterly evaluation of available cash resources and collateral values. Internally risk graded loans are evaluated quarterly, and charge-offs are taken in the quarter in which the loss is identified. Non-risk graded loans that are past due between 60 days and 180 days, based on the loan product type, are charged off. Loans to borrowers whose personal obligation has been discharged through Chapter 7 bankruptcy proceedings are charged off within 60 days of notice of the bankruptcy filing, regardless of payment status.

Qualifying residential mortgage loans guaranteed by U.S. government agencies have been sold into GNMA pools. Under certain performance conditions specified in government programs, the Company may have the right, but not the obligation to repurchase loans from GNMA pools. These loans no longer qualify for sale accounting and are recognized in the Consolidated Balance Sheets. We do not expect to receive all principal and interest based on the loan's contractual terms. A portion of the principal balance continues to be guaranteed; however, interest accrues at a curtailed rate as specified in the programs. The carrying value of these loans is reduced based on an estimate of the expected cash flows discounted at the original note rate plus a liquidity spread. Guaranteed loans may be modified in accordance with U.S. government agency guidelines. Interest continues to accrue based on the modified rate. Guaranteed loans may either be resold into GNMA pools after a performance period specified by the programs or foreclosed and conveyed to the guarantors.


	June 30, 2024								December 31, 2023
	Fixed Rate		Variable Rate		Non-accrual		Total		Fixed Rate		Variable Rate		Non-accrual		Total
Commercial	$	3,604,024	$	11,960,951	$	58,434	$	15,623,409	$	3,558,563	$	11,135,075	$	110,131	$	14,803,769
Commercial real estate	756,055		4,314,637		12,883		5,083,575		791,757		4,538,570		7,320		5,337,647
Loans to individuals	2,428,707		1,398,524		19,366		3,846,597		2,282,914		1,452,620		28,018		3,763,552
Total	$	6,788,786	$	17,674,112	$	90,683	$	24,553,581	$	6,633,234	$	17,126,265	$	145,469	$	23,904,968

Commitments to extend credit are agreements to lend to a customer as long as there is no violation of conditions established in the contract. Commitments generally have fixed expiration dates or other termination clauses and may require payment of a fee. At June 30, 2024, outstanding commitments totaled $14.1 billion. Because some commitments are expected to expire before being drawn upon, the total commitment amounts do not necessarily represent future cash requirements. BOK Financial uses the same credit policies in making commitments as it does loans.

Standby letters of credit are conditional commitments issued to guarantee the performance of a customer to a third party. Because the credit risk involved in issuing standby letters of credit is essentially the same as that involved in extending loan commitments, BOK Financial uses the same credit policies in evaluating the creditworthiness of the customer. Additionally, BOK Financial uses the same evaluation process in obtaining collateral on standby letters of credit as it does for loan commitments. The term of these standby letters of credit is defined in each commitment and typically corresponds with the underlying loan commitment. At June 30, 2024, outstanding standby letters of credit totaled $737 million.

The allowance for loan losses and accrual for off-balance sheet credit risk from unfunded loan commitments represent the portion of the amortized cost basis of loans that we do not expect to collect over the asset's contractual life, considering past events, current conditions, and reasonable and supportable forecasts of future economic conditions. The appropriateness of the allowance for credit losses, including industry and product adjustments, is assessed quarterly by a senior management Allowance Committee. This review is based on an ongoing evaluation of the estimated expected credit losses in the portfolio and on unused commitments to provide financing. A well-documented methodology has been developed and is applied by an independent Credit Administration department to assure consistency across the Company.

We measure specific allowances for loans excluded from the general allowance pool by an evaluation of estimated future cash flows discounted at the loan's initial effective interest rate or the fair value of collateral for certain collateral dependent loans. For a non-collateral dependent loan, the specific allowance is the amount by which the loan's amortized cost basis exceeds its net realizable value. We measure the specific allowance for collateral dependent loans as the amount by which the loan's amortized cost basis exceeds its fair value. When repayment is expected to be provided substantially through the sale of collateral, we deduct estimated selling costs from the collateral's fair value. Generally, for real property held as collateral for loans, third-party appraisals that conform to Uniform Standards of Professional Appraisal Practice serve as the basis for the fair value of real property held as collateral. These appraised values are on an "as-is" basis and generally are not adjusted by the Company. We obtain updated appraisals at least annually or more frequently if market conditions indicate collateral values may have declined. For energy loans, our internal staff of engineers generally determines collateral value of mineral rights based on projected cash flows from proven oil and gas reserves under existing economic and operating conditions. For real property held as collateral for other loans, third-party appraisals that conform to Uniform Standards of Professional Appraisal Practice generally serve as the basis for the fair value. These appraised values are on an "as-is" basis and generally are not adjusted by the Company. We obtain updated appraisals at least annually or more frequently if market conditions indicate collateral values may have declined. Our special assets staff generally determines the value of other collateral based on projected liquidation cash flows under current market conditions. We evaluate collateral values and available cash resources quarterly. Historical statistics may be used to estimate specific allowances in limited situations, such as when a collateral dependent loan is removed from the general allowance pool near the end of a reporting period until an appraisal of collateral value is received or a full assessment of future cash flows is completed.

General allowances estimate expected credit losses on pools of loans sharing similar risk characteristics that are expected to occur over the loan's estimated remaining life. The loan's estimated remaining life represents the contractual term adjusted for amortization, estimates of prepayments and borrower-owned extension options. Approximately 90% of the committed dollars in the loan portfolio is risk graded loans with general allowance model inputs that include probability of default, loss given default and exposure at default. Probability of default is based on the migration of loans from performing to nonperforming using historical life of loan analysis periods. Loss given default is based on the aggregate losses incurred, net of estimated recoveries. Exposure at default represents an estimate of the outstanding amount of credit exposure at the time a default may occur.

In estimating the expected credit losses for general allowances on performing risk-graded loans, each portfolio class is assigned relevant economic loss drivers which best explain variations in portfolio net loss rates. The probability of default estimates for each portfolio class are adjusted for current and forecasted economic conditions. The result is applied to the exposure at default and loss given default to calculate the lifetime expected credit loss estimate. Selection of relevant economic loss drivers is re-evaluated periodically and involves statistical analysis as well as management judgment. The unemployment rate factors significantly in the allowance for loan losses calculation, affecting commercial and loans to individuals segments. Other primary factors impacting the commercial portfolio include BBB corporate spreads, real gross domestic product growth rate, and energy commodity prices. The primary commercial real estate variables are vacancy rate and BBB corporate spreads. In addition to the unemployment rate, the forecast for loans to individuals is tied to a home price index. The forecasts may include regional economic factors when localized conditions diverge from national conditions.

An Economic Forecast Committee, consisting of senior management with members largely independent of the allowance process, develops a twelve-month forward-looking forecast for the relevant economic loss drivers. Management develops these forecasts based on external data as well as a view of future economic conditions which may include adjustments for regional conditions. The forecast includes three economic scenarios and probability weights for each scenario. The base forecast represents management's view of the most likely outcome, while the downside forecast reflects reasonably possible worsening economic conditions, and the upside forecast projects reasonably possible improving conditions.

The accrual for off-balance sheet credit risk is maintained at a level that is appropriate to cover estimated losses associated with credit instruments that are not currently recognized as assets such as loan commitments, standby letters of credit or guarantees that are not unconditionally cancelable by the bank. This accrual is included in other liabilities in the Consolidated Balance Sheets. The appropriateness of the accrual is determined in the same manner as the allowance for loan losses, with the added consideration of commitment usage over the remaining life for those loans that the bank can not unconditionally cancel.


	Three Months Ended
	June 30, 2024
	Commercial		Commercial Real Estate		Loans to Individuals		Total
Allowance for loan losses:
Beginning balance	$	146,267	$	97,479	$	37,877	$	281,623


Provision for loan losses	10,441		(1,042)		3,749		13,148
Loans charged off	(6,391)		(205)		(1,344)		(7,940)
Recoveries of loans previously charged off	420		24		551		995
Ending balance	$	150,737	$	96,256	$	40,833	$	287,826

Allowance for off-balance sheet credit risk from unfunded loan commitments:
Beginning balance	$	17,790	$	27,865	$	1,664	$	47,319


Provision for off-balance sheet credit risk	(474)		(4,551)		42		(4,983)
Ending balance	$	17,316	$	23,314	$	1,706	$	42,336



	Six Months Ended
	June 30, 2024
	Commercial		Commercial Real Estate		Loans to Individuals		Total
Allowance for loan losses:
Beginning balance	$	141,232	$	94,718	$	41,173	$	277,123


Provision for loan losses	18,752		2,953		1,403		23,108
Loans charged off	(10,631)		(1,455)		(2,914)		(15,000)
Recoveries of loans previously charged off	1,384		40		1,171		2,595
Ending balance	$	150,737	$	96,256	$	40,833	$	287,826

Allowance for off-balance sheet credit risk from unfunded loan commitments:
Beginning balance	$	19,762	$	27,439	$	1,776	$	48,977


Provision for off-balance sheet credit risk	(2,446)		(4,125)		(70)		(6,641)
Ending balance	$	17,316	$	23,314	$	1,706	$	42,336



	Three Months Ended
	June 30, 2023
	Commercial		Commercial Real Estate		Loans to Individuals		Total
Allowance for loan losses:
Beginning balance	$	139,898	$	66,003	$	43,559	$	249,460


Provision for loan losses	5,420		14,300		237		19,957
Loans charged off	(2,797)		(4,000)		(1,252)		(8,049)
Recoveries of loans previously charged off	748		44		554		1,346
Ending balance	$	143,269	$	76,347	$	43,098	$	262,714

Allowance for off-balance sheet credit risk from unfunded loan commitments:
Beginning balance	$	20,608	$	40,211	$	2,124	$	62,943


Provision for off-balance sheet credit risk	(314)		(2,530)		(159)		(3,003)
Ending balance	$	20,294	$	37,681	$	1,965	$	59,940


	Six Months Ended
	June 30, 2023
	Commercial		Commercial Real Estate		Loans to Individuals		Total
Allowance for loan losses:
Beginning balance	$	131,586	$	57,648	$	46,470	$	235,704


Provision for loan losses	11,750		24,726		(1,994)		34,482
Loans charged off	(2,809)		(6,208)		(2,699)		(11,716)
Recoveries of loans previously charged off	2,742		181		1,321		4,244
Ending balance	$	143,269	$	76,347	$	43,098	$	262,714

Allowance for off-balance sheet credit risk from unfunded loan commitments:
Beginning balance	$	18,246	$	40,490	$	2,183	$	60,919


Provision for off-balance sheet credit risk	2,048		(2,809)		(218)		(979)
Ending balance	$	20,294	$	37,681	$	1,965	$	59,940

An $8.0 million provision for credit losses was necessary for the second quarter of 2024, reflecting continued loan growth and a stable economic outlook.


	Collectively Measured for General Allowances				Individually Measured for Specific Allowances				Total
	Recorded Investment		Related Allowance		Recorded Investment		Related Allowance		Recorded Investment		Related Allowance
Commercial	$	15,564,975	$	148,523	$	58,434	$	2,214	$	15,623,409	$	150,737
Commercial real estate	5,070,692		96,256		12,883		—		5,083,575		96,256

Loans to individuals	3,827,231		40,833		19,366		—		3,846,597		40,833
Total	$	24,462,898	$	285,612	$	90,683	$	2,214	$	24,553,581	$	287,826


	Collectively Measured for General Allowances				Individually Measured for Specific Allowances				Total
	Recorded Investment		Related Allowance		Recorded Investment		Related Allowance		Recorded Investment		Related Allowance
Commercial	$	14,693,638	$	138,540	$	110,131	$	2,692	$	14,803,769	$	141,232
Commercial real estate	5,330,327		94,718		7,320		—		5,337,647		94,718

Loans to individuals	3,735,534		41,173		28,018		—		3,763,552		41,173
Total	$	23,759,499	$	274,431	$	145,469	$	2,692	$	23,904,968	$	277,123

The Company utilizes risk grading as primary credit quality indicators as it influences the probability of default which is a key attribute in the expected credit losses calculation. Substantially all commercial as well as commercial real estate loans and certain loans to individuals are risk graded based on a quarterly evaluation of the borrowers' ability to repay the loans. Certain commercial loans and most loans to individuals are small, homogeneous pools that are not risk-graded. The credit quality of these loans is based on past due days in accordance with regulatory guidelines.

We have included in the credit quality indicator "pass" loans that are in compliance with the original terms of the agreement and currently exhibit no factors that cause management to have doubts about the borrowers' ability to remain in compliance with the original terms of the agreement, which is consistent with the regulatory guideline of "pass." This also includes past due residential mortgages that are guaranteed by agencies of the U.S. government that continue to accrue interest based on criteria of the guarantors' programs.

The risk grading process identifies certain loans that have a well-defined weakness (for example, inadequate debt service coverage or liquidity or marginal capitalization; repayment may depend on collateral or other risk mitigation) that may jeopardize liquidation of the debt and represent a greater risk due to deterioration in the financial condition of the borrower. This is consistent with the regulatory guideline for "substandard." Because the borrowers are still performing in accordance with the original terms of the loan agreements, these loans remain on accruing status. Non-graded loans 60 to 89 days past due are categorized as Accruing Substandard.


	Origination Year
	2024		2023		2022		2021		2020		Prior		Revolving Loans		Revolving Loans Converted to Term Loans		Total
Commercial:
Healthcare
Pass	$	275,268	$	625,281	$	921,843	$	565,653	$	379,669	$	992,889	$	262,814	$	12	$	4,023,429
Special Mention	—		15,000		31,907		1,178		—		49,823		505		—		98,413
Accruing Substandard	—		—		110		18,287		58,103		10,896		975		—		88,371
Nonaccrual	—		1,375		237		—		—		19,233		—		—		20,845
Total healthcare	275,268		641,656		954,097		585,118		437,772		1,072,841		264,294		12		4,231,058
Loans charged off, year-to-date	—		—		—		—		—		6,840		—		—		6,840



Services
Pass	330,400		735,946		506,992		350,009		211,087		691,191		704,785		459		3,530,869
Special Mention	—		1,814		1,035		898		—		8,330		1,758		—		13,835
Accruing Substandard	—		—		17,437		147		1,607		8,929		436		719		29,275
Nonaccrual	—		—		—		1,361		363		—		1,441		—		3,165
Total services	330,400		737,760		525,464		352,415		213,057		708,450		708,420		1,178		3,577,144
Loans charged off, year-to-date	—		—		—		—		10		—		9		—		19



Energy
Pass	55,874		103,305		78,634		2,707		7,288		20,140		3,123,257		—		3,391,205
Special Mention	—		—		—		—		—		—		17,662		—		17,662
Accruing Substandard	—		—		—		—		—		—		13,950		—		13,950
Nonaccrual	—		—		—		—		—		80		28,588		—		28,668
Total energy	55,874		103,305		78,634		2,707		7,288		20,220		3,183,457		—		3,451,485
Loans charged off, year-to-date	—		—		—		—		—		—		—		—		—



General business
Pass	543,566		741,365		376,769		191,698		128,816		346,596		1,918,875		1,733		4,249,418
Special Mention	2,488		15,760		5,201		11,765		535		1,764		9,307		—		46,820
Accruing Substandard	—		4,090		38,900		1,542		1,193		6,539		9,301		163		61,728
Nonaccrual	—		994		66		—		—		35		4,658		3		5,756
Total general business	546,054		762,209		420,936		205,005		130,544		354,934		1,942,141		1,899		4,363,722
Loans charged off, year-to-date	—		27		1,399		—		—		158		2,182		6		3,772


Total commercial	1,207,596		2,244,930		1,979,131		1,145,245		788,661		2,156,445		6,098,312		3,089		15,623,409

Commercial real estate:
Pass	39,377		449,401		2,084,982		919,126		343,462		1,025,082		136,787		—		4,998,217
Special Mention	—		403		14,907		32,131		—		16,949		—		—		64,390
Accruing Substandard	—		—		—		—		—		8,085		—		—		8,085
Nonaccrual	—		2,885		—		—		—		9,998		—		—		12,883
Total commercial real estate	39,377		452,689		2,099,889		951,257		343,462		1,060,114		136,787		—		5,083,575
Loans charged off, year-to-date	—		—		—		—		—		1,455		—		—		1,455


	Origination Year
	2024		2023		2022		2021		2020		Prior		Revolving Loans		Revolving Loans Converted to Term Loans		Total
Loans to individuals:
Residential mortgage
Pass	249,631		377,061		308,510		330,796		332,439		267,548		378,185		21,123		2,265,293
Special Mention	—		42		193		176		—		155		1,575		—		2,141
Accruing Substandard	—		49		—		3		—		—		1,113		—		1,165
Nonaccrual	—		107		433		434		510		8,218		2,377		548		12,627
Total residential mortgage	249,631		377,259		309,136		331,409		332,949		275,921		383,250		21,671		2,281,226
Loans charged off, year-to-date	—		—		—		—		—		5		9		—		14



Residential mortgage guaranteed by U.S. government agencies
Pass	—		893		3,466		2,727		3,982		114,140		—		—		125,208


Nonaccrual	—		—		—		—		280		6,337		—		—		6,617
Total residential mortgage guaranteed by U.S. government agencies	—		893		3,466		2,727		4,262		120,477		—		—		131,825




Personal
Pass	148,880		180,029		187,435		133,383		110,809		171,280		499,184		92		1,431,092
Special Mention	—		28		35		65		15		2		1		—		146
Accruing Substandard	—		30		12		3		7		144		1,990		—		2,186
Nonaccrual	—		26		44		11		9		8		24		—		122
Total personal	148,880		180,113		187,526		133,462		110,840		171,434		501,199		92		1,433,546
Loans charged off, year-to-date1	2,732		51		45		26		—		—		26		20		2,900



Total loans to individuals	398,511		558,265		500,128		467,598		448,051		567,832		884,449		21,763		3,846,597
Total loans	$	1,645,484	$	3,255,884	$	4,579,148	$	2,564,100	$	1,580,174	$	3,784,391	$	7,119,548	$	24,852	$	24,553,581


	Origination Year
	2023		2022		2021		2020		2019		Prior		Revolving Loans		Revolving Loans Converted to Term Loans		Total
Commercial:
Healthcare
Pass	650,768		895,602		590,736		409,001		331,897		809,858		281,378		15		3,969,255
Special Mention	—		—		—		21,791		—		31,235		5		—		53,031
Accruing Substandard	—		2,128		18,508		6,911		—		10,896		975		—		39,418
Nonaccrual	—		—		—		30,290		23,129		28,110		—		—		81,529
Total healthcare	650,768		897,730		609,244		467,993		355,026		880,099		282,358		15		4,143,233


Loans charged off, year-to-date	—		—		—		—		2,500		—		—		—		2,500
Services
Pass	900,090		526,776		401,872		228,818		106,112		643,477		730,729		595		3,538,469
Special Mention	—		1,085		1,520		1,341		534		4,522		81		—		9,083
Accruing Substandard	—		13,712		178		326		3,972		3,746		3,108		13		25,055
Nonaccrual	—		—		1,635		338		—		—		1,643		—		3,616
Total services	900,090		541,573		405,205		230,823		110,618		651,745		735,561		608		3,576,223


Loans charged off, year-to-date	—		—		3,060		—		—		—		2,642		—		5,702
Energy
Pass	$	190,122	$	100,006	$	43,769	$	7,876	$	9,562	$	11,583	$	3,025,590	$	—	$	3,388,508
Special Mention	—		—		—		—		—		—		13,950		—		13,950
Accruing Substandard	—		—		—		—		—		—		16,800		—		16,800
Nonaccrual	—		—		—		—		—		99		17,744		—		17,843
Total energy	190,122		100,006		43,769		7,876		9,562		11,682		3,074,084		—		3,437,101



General business
Pass	942,468		436,832		224,735		138,951		101,100		287,744		1,389,128		2,164		3,523,122
Special Mention	10,264		16,167		8,420		1,253		321		8,295		897		—		45,617
Accruing Substandard	4,401		33,194		1,716		27		—		—		31,992		—		71,330
Nonaccrual	—		1,134		—		—		—		48		5,956		5		7,143
Total general business	957,133		487,327		234,871		140,231		101,421		296,087		1,427,973		2,169		3,647,212


Loans charged off, year-to-date	—		—		4,598		2		—		48		10		38		4,696
Total commercial	2,698,113		2,026,636		1,293,089		846,923		576,627		1,839,613		5,519,976		2,792		14,803,769

Commercial real estate:
Pass	396,891		1,941,913		1,194,759		416,647		513,555		705,092		136,095		—		5,304,952
Special Mention	—		476		—		—		—		19,171		—		—		19,647
Accruing Substandard	2,992		—		3		—		—		2,733		—		—		5,728
Nonaccrual	—		—		—		—		7,170		150		—		—		7,320
Total commercial real estate	399,883		1,942,389		1,194,762		416,647		520,725		727,146		136,095		—		5,337,647


Loans charged off, year-to-date	—		—		—		—		—		8,446		—		—		8,446


	Origination Year
	2023		2022		2021		2020		2019		Prior		Revolving Loans		Revolving Loans Converted to Term Loans		Total
Loans to individuals:
Residential mortgage
Pass	426,089		320,733		342,927		349,742		54,801		243,356		375,739		23,895		2,137,282
Special Mention	157		140		131		1,361		18		134		2,982		93		5,016
Accruing Substandard	—		150		—		—		37		49		50		—		286
Nonaccrual	79		1,419		237		544		344		12,381		2,387		665		18,056
Total residential mortgage	426,325		322,442		343,295		351,647		55,200		255,920		381,158		24,653		2,160,640


Loans charged off, year-to-date	—		—		51		4		—		17		—		1		73
Residential mortgage guaranteed by U.S. government agencies
Pass	633		1,788		2,220		4,297		6,441		124,719		—		—		140,098


Nonaccrual	—		—		—		280		375		9,054		—		—		9,709
Total residential mortgage guaranteed by U.S. government agencies	633		1,788		2,220		4,577		6,816		133,773		—		—		149,807



Personal
Pass	218,401		229,580		149,291		136,215		75,348		137,629		503,841		145		1,450,450
Special Mention	66		39		106		30		8		—		1,918		3		2,170
Accruing Substandard	—		64		12		9		144		—		3		—		232
Nonaccrual	4		51		9		16		3		12		158		—		253
Total personal	218,471		229,734		149,418		136,270		75,503		137,641		505,920		148		1,453,105


Loans charged off, year-to-date1	5,636		82		96		43		—		10		6		26		5,899
Total loans to individuals	645,429		553,964		494,933		492,494		137,519		527,334		887,078		24,801		3,763,552
Total loans	$	3,743,425	$	4,522,989	$	2,982,784	$	1,756,064	$	1,234,871	$	3,094,093	$	6,543,149	$	27,593	$	23,904,968


	As of June 30, 2024
	Total		With No Allowance		With Allowance		Related Allowance
Commercial:
Healthcare	$	20,845	$	10,930	$	9,915	$	1,700
Services	3,165		1,521		1,644		441
Energy	28,668		28,668		—		—
General business	5,756		5,618		138		73
Total commercial	58,434		46,737		11,697		2,214

Commercial real estate	12,883		12,883		—		—

Loans to individuals:
Residential mortgage	12,627		12,627		—		—
Residential mortgage guaranteed by U.S. government agencies	6,617		6,617		—		—
Personal	122		122		—		—
Total loans to individuals	19,366		19,366		—		—

Total	$	90,683	$	78,986	$	11,697	$	2,214


	As of December 31, 2023
	Total		With No Allowance		With Allowance		Related Allowance
Commercial:
Healthcare	$	81,529	$	40,372	$	41,157	$	1,478
Services	3,616		1,684		1,932		1,214
Energy	17,843		17,843		—		—
General business	7,143		7,143		—		—
Total commercial	110,131		67,042		43,089		2,692

Commercial real estate	7,320		7,320		—		—

Loans to individuals:
Residential mortgage	18,056		18,056		—		—
Residential mortgage guaranteed by U.S. government agencies	9,709		9,709		—		—
Personal	253		253		—		—
Total loans to individuals	28,018		28,018		—		—

Total	$	145,469	$	102,380	$	43,089	$	2,692

For the six months ended June 30, 2024, the Company had $114 million of loan modifications to borrowers experiencing financial difficulty, including $90 million of healthcare loans and $14 million of energy loans. Modifications generally consist of interest rate reductions, an other than insignificant payment delay, term extension or a combination. Approximately $110 million of the modifications are term extensions of commercial loans, and $4.1 million are combination modifications to residential mortgage loans guaranteed by U.S. government agencies. During the six months ended June 30, 2024, $1.1 million of residential mortgage loans guaranteed by U.S. government agencies that were modified in the previous twelve months defaulted. A payment default is defined as being 30 or more days past due after modification.

For the six months ended June 30, 2023, the Company had $58 million of loan modifications to borrowers experiencing financial difficulty, including $37 million of healthcare loans, $11 million of residential mortgage loans guaranteed by U.S. government agencies and $10 million of general business loans. Approximately $26 million and $11 million of the modifications are combination modifications to healthcare loans and residential mortgage loans guaranteed by U.S. government agencies, respectively. Approximately $20 million of the modifications are term extensions of healthcare and general business loans. During the six months ended June 30, 2023, $4.4 million of residential mortgage loans were modified and subsequently defaulted with $4.3 million of these defaulted loans being guaranteed by U.S. government agencies.


			Past Due								Past Due 90 Days or More and Accruing
	Current		30 to 59 Days		60 to 89 Days		90 Days or More		Total
Commercial:
Healthcare	$	4,214,505	$	1,375	$	4,415	$	10,763	$	4,231,058	$	—
Services	3,575,551		—		1,158		435		3,577,144		72
Energy	3,451,485		—		—		—		3,451,485		—
General business	4,354,147		1,044		163		8,368		4,363,722		2,794
Total commercial	15,595,688		2,419		5,736		19,566		15,623,409		2,866

Commercial real estate	5,073,416		—		3,021		7,138		5,083,575		—

Loans to individuals:
Residential mortgage	2,267,945		9,907		1,615		1,759		2,281,226		97
Residential mortgage guaranteed by U.S. government agencies	40,693		23,918		15,796		51,418		131,825		46,579
Personal	1,432,561		933		52		—		1,433,546		—
Total loans to individuals	3,741,199		34,758		17,463		53,177		3,846,597		46,676

Total	$	24,410,303	$	37,177	$	26,220	$	79,881	$	24,553,581	$	49,542


			Past Due								Past Due 90 Days or More and Accruing
	Current		30 to 59 Days		60 to 89 Days		90 Days or More		Total
Commercial:
Healthcare	$	4,071,336	$	18,019	$	30,290	$	23,588	$	4,143,233	$	—
Services	3,575,787		2		—		434		3,576,223		—
Energy	3,437,101		—		—		—		3,437,101		—
General business	3,639,775		412		1,157		5,868		3,647,212		—
Total commercial	14,723,999		18,433		31,447		29,890		14,803,769		—

Commercial real estate	5,327,481		2,992		—		7,174		5,337,647		3



Loans to individuals:
Residential mortgage	2,149,927		6,340		1,494		2,879		2,160,640		36
Residential mortgage guaranteed by U.S. government agencies	54,122		25,085		17,053		53,547		149,807		48,201
Personal	1,450,302		2,561		88		154		1,453,105		131
Total loans to individuals	3,654,351		33,986		18,635		56,580		3,763,552		48,368

Total	$	23,705,831	$	55,411	$	50,082	$	93,644	$	23,904,968	$	48,371