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Share-Based Compensation Plans
 12 Months Ended
Dec. 31, 2024
Share-Based Payment Arrangement [Abstract]  
Share-Based Compensation Plans [Text Block] Share-Based Compensation Plans
The shareholders and Board of Directors of BOK Financial have approved various share-based compensation plans. An independent compensation committee of the Board of Directors determines the number of awards granted to the Chief Executive Officer and other senior executives. Share-based compensation is granted to other officers and employees as determined by the Chief Executive Officer.

The Company awards restricted stock to certain officers and employees and RSUs to certain executives, (collectively "non-vested shares"). Vesting of all non-vested shares is subject to service requirements. Additionally, vesting of certain non-vested shares is subject to performance criteria based on changes in the Company's earnings per share relative to defined peers. The following represents a summary of the non-vested shares for the three years ended December 31, 2024:
Restricted StockRestricted Stock Units
 SharesWeighted
Average
Grant Date
Fair Value		UnitsWeighted
Average
Grant Date
Fair Value
Non-vested at January 1, 2022489,554 87,239 
Granted183,809 $108.23 25,416 $103.79 
Vested(139,859)76.80 (61,645)91.38 
Forfeited(40,620)79.60 — — 
Non-vested at December 31, 2022492,884 51,010 
Granted180,178 $97.56 7,275 $102.35 
Vested(103,515)82.85 (6,894)77.36 
Forfeited(30,557)95.17 — — 
Non-vested at December 31, 2023538,990 51,391 
Granted236,834 $83.44 1,833 $81.79 
Vested(116,962)73.12 (5,271)88.25 
Forfeited(34,399)92.34 — — 
Non-vested at December 31, 2024624,463 47,953 

Compensation expense recognized on non-vested restricted stock totaled $22.5 million for 2024, $14.8 million for 2023, and $9.0 million for 2022. Unrecognized compensation cost of non-vested restricted stock totaled $27.6 million at December 31, 2024. We expect to recognize compensation expense of $17.5 million in 2025, $9.2 million in 2026, and $943 thousand in 2027 on the non-vested shares of restricted stock. Vesting of 261,245 shares of non-vested restricted stock may be increased or decreased based on performance criteria defined in the Plan documents. The fair value of restricted shares vested totaled $10.0 million, $10.3 million, and $15.0 million during the years ended December 31, 2024, 2023, and 2022, respectively.

Compensation expense recognized on non-vested restricted stock units totaled $148 thousand for 2024, $572 thousand for 2023, and $597 thousand for 2022. Compensation cost for restricted stock units is variable based on the current fair value of BOK Financial common shares. Unrecognized compensation cost of non-vested restricted stock units totaled $2.2 million at December 31, 2024. We expect to recognize compensation expense of $1.7 million in 2025, $465 thousand in 2026, and $14 thousand in 2027 on the non-vested restricted stock units. Vesting of 41,477 non-vested restricted stock units may be increased or decreased based on performance criteria defined in the Plan documents. The intrinsic value of share-based liabilities paid in 2024, 2023, and 2022 were $449 thousand, $709 thousand, and $6.3 million, respectively.