| Loans [Text Block] | Loans and Allowances for Credit Losses Loans 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. 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. Loans to borrowers experiencing financial difficulties may be modified in troubled debt restructurings ("TDRs"). All TDRs are classified as nonaccruing, excluding loans guaranteed by U.S. government agencies. Modifications generally consist of extension of payment terms or interest rate concessions and may result either voluntarily through negotiations with the borrower or involuntarily through court order. Generally, principal and accrued but unpaid interest is not voluntarily forgiven. Performing loans may be renewed under the current collateral value, debt service ratio and other underwriting standards. Nonaccruing loans may be renewed and will remain classified as nonaccruing. Occasionally, loans, other than residential mortgage loans, may be held for sale in order to manage credit concentration. These loans are carried at the lower of cost or fair value with gains or losses recognized in other gains (losses), net in the Statements of Earnings. 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 TDR. The charge-off amount is determined through a quarterly evaluation of available cash resources and collateral value 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. Loan origination and commitment fees and direct loan acquisition and origination costs are deferred and amortized as an adjustment to yield over the life of the loan or over the commitment period, as applicable. Amortization does not anticipate loan prepayments. Net unamortized fees are recognized in full at time of payoff. 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. Guaranteed loans are considered impaired because we do not expect to receive all principal and interest based on the loan's contractual terms. The original principal guarantee remains; 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 TDRs 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. Loans are disaggregated into portfolio segments and further disaggregated into classes. The portfolio segment is the level at which the Company develops and documents a systematic method for determining its allowance for credit losses. Classes are a further disaggregation of portfolio segments based on the risk characteristics of the loans and the Company’s method for monitoring and assessing credit risk. Portfolio segments of the loan portfolio are as follows (in thousands): March 31, 2019 December 31, 2018 Fixed Rate Variable Rate Non-accrual Total Fixed Rate Variable Rate Non-accrual Total Commercial $ 3,336,747 $ 10,534,870 $ 90,358 $ 13,961,975 $ 2,251,188 $ 11,285,049 $ 99,841 $ 13,636,078 Commercial real estate 1,004,692 3,574,451 21,508 4,600,651 1,477,274 3,265,918 21,621 4,764,813 Residential mortgage 1,777,510 374,701 40,409 2,192,620 1,830,224 358,254 41,555 2,230,033 Personal 160,472 842,960 302 1,003,734 190,687 834,889 230 1,025,806 Total $ 6,279,421 $ 15,326,982 $ 152,577 $ 21,758,980 $ 5,749,373 $ 15,744,110 $ 163,247 $ 21,656,730 Accruing loans past due (90 days) 1 $ 610 $ 1,338 1 Excludes residential mortgage loans guaranteed by agencies of the U.S. government Credit Commitments 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 March 31, 2019 , outstanding commitments totaled $12 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. The amount of collateral obtained, if deemed necessary, is based upon management’s credit evaluation of the borrower. 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 March 31, 2019 , outstanding standby letters of credit totaled $720 million . Allowances for Credit Losses BOK Financial maintains an allowance for loan losses and an accrual for off-balance sheet credit risk. 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. As discussed in greater detail in Note 6 , the Company also has separate accruals for off-balance sheet credit risk related to residential mortgage loans previously sold with full or partial recourse and for residential mortgage loans sold to government sponsored agencies under standard representations and warranties. The appropriateness of the allowance for loan losses and accrual for off-balance sheet credit losses (collectively "allowance for credit losses") is assessed by management based on an ongoing quarterly evaluation of the probable estimated losses inherent in the portfolio, including probable losses on both outstanding loans and unused commitments. The allowance for loan losses consists of specific allowances attributed to impaired loans that have not yet been charged down to amounts we expect to recover, general allowances for unimpaired loans based on estimated loss rates by loan class and nonspecific allowances based on general economic conditions, risk concentration and related factors. There have been no material changes in the approach or techniques utilized in developing the allowance for loan losses and the accrual for off-balance sheet credit losses for the three months ended March 31, 2019 . Loans are considered to be impaired when it becomes probable that BOK Financial will be unable to collect all amounts due according to the contractual terms of the loan agreements. Internally risk graded loans are evaluated individually for impairment. Substantially all commercial and commercial real estate loans and certain residential mortgage and consumer loans are risk graded based on evaluation of the borrowers' ability to repay. Certain commercial loans and most residential mortgage and consumer loans are small balance, homogeneous pools of loans that are not risk graded. Non-risk graded loans are identified as impaired based on performance status. Generally, non-risk graded loans 90 days or more past due or modified in a TDR or in bankruptcy are considered to be impaired. Specific allowances for impaired loans are measured by an evaluation of estimated future cash flows discounted at the loans’ initial effective interest rate or the fair value of collateral for certain collateral dependent loans. Collateral value of real property is generally based on third party appraisals that conform to Uniform Standards of Professional Appraisal Practice, less estimated selling costs. Appraised values are on an "as-is" basis and are generally not adjusted by the Company. Updated appraisals are obtained at least annually or more frequently if market conditions indicate collateral values have declined. Collateral value of mineral rights is generally determined by our internal staff of engineers based on projected cash flows under current market conditions. Collateral values and available cash resources that support impaired loans are evaluated quarterly. Historical statistics may be used as a practical way to estimate impairment in limited situations, such as when a collateral dependent loan is identified as impaired at the end of a reporting period, until an updated appraisal of collateral value is received or a full assessment of future cash flows is completed. Estimates of future cash flows and collateral values require significant judgments and may be volatile. General allowances for unimpaired loans are based on estimated loss rates by loan class. The gross loss rate for each loan class is determined by the greater of the current gross loss rate based on the most recent twelve months or a ten-year gross loss rate. Recoveries are not directly considered in the estimation of loss rates. Recoveries generally do not follow predictable patterns and are not received until well after the charge-off date as a result of protracted legal actions. For risk graded loans, gross loss rates are adjusted for changes in risk grading. For each loan class, the current weighted average risk grade is compared to the long-term average risk grade. This comparison determines whether credit risk in each loan class is increasing or decreasing. Loss rates are adjusted upward or downward in proportion to changes in average risk grading. General allowances for unimpaired loans also consider inherent risks identified for each loan class. Inherent risks consider loss rates that most appropriately represent the current credit cycle and other factors attributable to specific loan classes which have not yet been represented in the gross loss rates or risk grading. These factors include changes in commodity prices or engineering imprecision, which may affect the value of reserves that secure our energy loan portfolio, construction risk that may affect commercial real estate loans, changes in regulations and public policy that may disproportionately impact health care loans and changes in loan products. Nonspecific allowances are maintained for risks beyond factors specific to a particular loan or loan class. These factors include trends in the economy of our primary lending areas, concentrations in large balance loans and other relevant factors. An accrual for off-balance sheet credit losses is included in Other liabilities in the Consolidated Balance Sheets. The appropriateness of this accrual is determined in the same manner as the allowance for loan losses. A provision for credit losses is charged against or credited to earnings in amounts necessary to maintain an appropriate allowance for credit losses. Recoveries of loans previously charged off are added to the allowance when received. The activity in the allowance for loan losses and the allowance for off-balance sheet credit losses related to loan commitments and standby letters of credit for the three months ended March 31, 2019 is summarized as follows (in thousands): Commercial Commercial Real Estate Residential Mortgage Personal Nonspecific Allowance Total Allowance for loan losses: Beginning balance $ 102,226 $ 60,026 $ 17,964 $ 9,473 $ 17,768 $ 207,457 Provision for loan losses 11,108 (2,004 ) (2,408 ) (137 ) 1,410 7,969 Loans charged off (10,468 ) — (42 ) (1,265 ) — (11,775 ) Recoveries 711 112 154 712 — 1,689 Ending balance $ 103,577 $ 58,134 $ 15,668 $ 8,783 $ 19,178 $ 205,340 Allowance for off-balance sheet credit losses: Beginning balance $ 1,655 $ 52 $ 52 $ 31 $ — $ 1,790 Provision for off-balance sheet credit losses 70 (4 ) (5 ) (30 ) — 31 Ending balance $ 1,725 $ 48 $ 47 $ 1 $ — $ 1,821 Total provision for credit losses $ 11,178 $ (2,008 ) $ (2,413 ) $ (167 ) $ 1,410 $ 8,000 The activity in the allowance for loan losses and the allowance for off-balance sheet credit losses related to loan commitments and standby letters of credit for the three months ended March 31, 2018 is summarized as follows (in thousands): Commercial Commercial Real Estate Residential Mortgage Personal Nonspecific Allowance Total Allowance for loan losses: Beginning balance $ 124,269 $ 56,621 $ 18,451 $ 9,124 $ 22,217 $ 230,682 Provision for loan losses (3,111 ) 266 (162 ) (152 ) (2,242 ) (5,401 ) Loans charged off (1,563 ) — (100 ) (1,227 ) — (2,890 ) Recoveries 488 183 242 663 — 1,576 Ending balance $ 120,083 $ 57,070 $ 18,431 $ 8,408 $ 19,975 $ 223,967 Allowance for off-balance sheet credit losses: Beginning balance $ 3,644 $ 45 $ 43 $ 2 $ — $ 3,734 Provision for off-balance sheet credit losses 383 (1 ) 19 — — 401 Ending balance $ 4,027 $ 44 $ 62 $ 2 $ — $ 4,135 Total provision for credit losses $ (2,728 ) $ 265 $ (143 ) $ (152 ) $ (2,242 ) $ (5,000 ) The allowance for loan losses and recorded investment of the related loans by portfolio segment for each impairment measurement method at March 31, 2019 is as follows (in thousands): Collectively Measured for Impairment Individually Measured for Impairment Total Recorded Investment Related Allowance Recorded Investment Related Allowance Recorded Investment Related Allowance Commercial $ 13,871,617 $ 100,034 $ 90,358 $ 3,543 $ 13,961,975 $ 103,577 Commercial real estate 4,579,143 58,134 21,508 — 4,600,651 58,134 Residential mortgage 2,152,211 15,668 40,409 — 2,192,620 15,668 Personal 1,003,432 8,783 302 — 1,003,734 8,783 Total 21,606,403 182,619 152,577 3,543 21,758,980 186,162 Nonspecific allowance — — — — — 19,178 Total $ 21,606,403 $ 182,619 $ 152,577 $ 3,543 $ 21,758,980 $ 205,340 The allowance for loan losses and recorded investment of the related loans by portfolio segment for each impairment measurement method at December 31, 2018 is as follows (in thousands): Collectively Measured for Impairment Individually Measured for Impairment Total Recorded Investment Related Allowance Recorded Investment Related Allowance Recorded Investment Related Allowance Commercial $ 13,536,237 $ 93,494 $ 99,841 $ 8,732 $ 13,636,078 $ 102,226 Commercial real estate 4,743,192 60,026 21,621 — 4,764,813 60,026 Residential mortgage 2,188,478 17,964 41,555 — 2,230,033 17,964 Personal 1,025,576 9,473 230 — 1,025,806 9,473 Total 21,493,483 180,957 163,247 8,732 21,656,730 189,689 Nonspecific allowance — — — — — 17,768 Total $ 21,493,483 $ 180,957 $ 163,247 $ 8,732 $ 21,656,730 $ 207,457 Credit Quality Indicators The Company utilizes loan class and risk grading as primary credit quality indicators. Substantially all commercial and commercial real estate loans and certain residential mortgage and consumer loans are risk graded based on a quarterly evaluation of the borrowers’ ability to repay the loans. Certain commercial loans and most residential mortgage and consumer loans are small, homogeneous pools that are not risk graded. The allowance for loan losses and recorded investment of the related loans by portfolio segment for risk graded and non-risk graded loans at March 31, 2019 is as follows (in thousands): Internally Risk Graded Non-Graded Total Recorded Investment Related Allowance Recorded Investment Related Allowance Recorded Investment Related Allowance Commercial $ 13,931,425 $ 102,646 $ 30,550 $ 931 $ 13,961,975 $ 103,577 Commercial real estate 4,600,651 58,134 — — 4,600,651 58,134 Residential mortgage 275,875 3,176 1,916,745 12,492 2,192,620 15,668 Personal 912,343 6,627 91,391 2,156 1,003,734 8,783 Total 19,720,294 170,583 2,038,686 15,579 21,758,980 186,162 Nonspecific allowance — — — — — 19,178 Total $ 19,720,294 $ 170,583 $ 2,038,686 $ 15,579 $ 21,758,980 $ 205,340 The allowance for loan losses and recorded investment of the related loans by portfolio segment for risk graded and non-risk graded loans at December 31, 2018 is as follows (in thousands): Internally Risk Graded Non-Graded Total Recorded Investment Related Allowance Recorded Investment Related Allowance Recorded Investment Related Allowance Commercial $ 13,586,654 $ 101,303 $ 49,424 $ 923 $ 13,636,078 $ 102,226 Commercial real estate 4,764,813 60,026 — — 4,764,813 60,026 Residential mortgage 505,046 3,310 1,724,987 14,654 2,230,033 17,964 Personal 948,890 6,633 76,916 2,840 1,025,806 9,473 Total 19,805,403 171,272 1,851,327 18,417 21,656,730 189,689 Nonspecific allowance — — — — — 17,768 Total $ 19,805,403 $ 171,272 $ 1,851,327 $ 18,417 $ 21,656,730 $ 207,457 Loans are considered to be performing if they 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.” Performing loans also include 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. Other loans especially mentioned are currently performing in compliance with the original terms of the agreement but may have a potential weakness that deserves management’s close attention, consistent with regulatory guidelines. The risk grading process identified certain loans that have a well-defined weakness (e.g. 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 were not placed in nonaccruing status. Nonaccruing loans represent loans for which full collection of principal and interest is uncertain. This is substantially the same criteria used to determine whether a loan is impaired and includes certain loans considered “substandard” and all loans considered “doubtful” by regulatory guidelines. The following table summarizes the Company’s loan portfolio at March 31, 2019 by the risk grade categories (in thousands): Internally Risk Graded Non-Graded Performing Pass Other Loans Especially Mentioned Accruing Substandard Nonaccrual Performing Nonaccrual Total Commercial: Energy $ 3,549,167 $ 39,285 $ 81,315 $ 35,332 $ — $ — $ 3,705,099 Services 3,189,490 60,361 28,157 9,555 — — 3,287,563 Wholesale/retail 1,675,248 21,100 9,127 1,425 — — 1,706,900 Manufacturing 677,497 34,033 21,296 9,548 — — 742,374 Healthcare 2,869,515 13,748 13,854 18,768 — — 2,915,885 Public finance 803,083 — — — — — 803,083 Other commercial and industrial 744,082 3,190 7,580 15,669 30,489 61 801,071 Total commercial 13,508,082 171,717 161,329 90,297 30,489 61 13,961,975 Commercial real estate: Residential construction and land development 149,336 — — 350 — — 149,686 Retail 857,698 11,549 1,279 20,159 — — 890,685 Office 1,024,892 4,219 3,192 855 — — 1,033,158 Multifamily 1,203,220 7,136 2 — — — 1,210,358 Industrial 767,757 — — — — — 767,757 Other commercial real estate 546,942 1,071 850 144 — — 549,007 Total commercial real estate 4,549,845 23,975 5,323 21,508 — — 4,600,651 Residential mortgage: Permanent mortgage 272,741 — 2,225 909 800,578 22,028 1,098,481 Permanent mortgages guaranteed by U.S. government agencies — — — — 186,362 6,946 193,308 Home equity — — — — 890,305 10,526 900,831 Total residential mortgage 272,741 — 2,225 909 1,877,245 39,500 2,192,620 Personal 912,187 47 33 76 91,165 226 1,003,734 Total $ 19,242,855 $ 195,739 $ 168,910 $ 112,790 $ 1,998,899 $ 39,787 $ 21,758,980 The following table summarizes the Company’s loan portfolio at December 31, 2018 by the risk grade categories (in thousands): Internally Risk Graded Non-Graded Performing Pass Other Loans Especially Mentioned Accruing Substandard Nonaccrual Performing Nonaccrual Total Commercial: Energy $ 3,414,039 $ 42,176 $ 86,624 $ 47,494 $ — $ — $ 3,590,333 Services 3,167,203 49,761 32,661 8,567 — — 3,258,192 Wholesale/retail 1,593,902 18,809 7,131 1,316 — — 1,621,158 Manufacturing 668,438 30,934 22,230 8,919 — — 730,521 Healthcare 2,730,121 14,920 37,698 16,538 — — 2,799,277 Public finance 804,550 — — — — — 804,550 Other commercial and industrial 756,815 1,266 7,588 16,954 49,371 53 832,047 Total commercial 13,135,068 157,866 193,932 99,788 49,371 53 13,636,078 Commercial real estate: Residential construction and land development 148,234 — — 350 — — 148,584 Retail 885,588 11,926 1,289 20,279 — — 919,082 Office 1,059,334 10,532 3,054 — — — 1,072,920 Multifamily 1,287,471 281 12 301 — — 1,288,065 Industrial 776,898 — 1,208 — — — 778,106 Other commercial real estate 555,301 1,188 876 691 — — 558,056 Total commercial real estate 4,712,826 23,927 6,439 21,621 — — 4,764,813 Residential mortgage: Permanent mortgage 269,678 52 9,730 1,991 819,199 21,960 1,122,610 Permanent mortgages guaranteed by U.S. government agencies — — — — 183,734 7,132 190,866 Home equity 223,298 — 296 — 682,491 10,472 916,557 Total residential mortgage 492,976 52 10,026 1,991 1,685,424 39,564 2,230,033 Personal 944,256 115 4,443 76 76,762 154 1,025,806 Total $ 19,285,126 $ 181,960 $ 214,840 $ 123,476 $ 1,811,557 $ 39,771 $ 21,656,730 Impaired Loans Loans are considered to be impaired when it is probable that the Company will not be able to collect all amounts due according to the contractual terms of the loan agreement. This generally includes all nonaccruing loans, all loans modified in a TDR and all loans repurchased from GNMA pools. A summary of impaired loans at March 31, 2019 follows (in thousands): As of For the March 31, 2019 Three Months Ended Recorded Investment March 31, 2019 Unpaid Principal Balance Total With No With Allowance Related Allowance Average Recorded Interest Income Recognized Commercial: Energy $ 72,615 $ 35,332 $ 31,332 $ 4,000 $ 675 $ 45,627 $ — Services 13,744 9,555 9,529 26 26 7,378 — Wholesale/retail 1,642 1,425 1,142 283 101 1,047 — Manufacturing 1 9,697 9,548 9,307 241 241 8,851 — Healthcare 30,189 18,768 15,270 3,498 2,500 14,926 — Public finance — — — — — — — Other commercial and industrial 25,899 15,730 15,730 — — 16,215 — Total commercial 153,786 90,358 82,310 8,048 3,543 94,044 — Commercial real estate: Residential construction and land development 1,306 350 350 — — 350 — Retail 20,491 20,159 20,159 — — 20,219 — Office 855 855 855 — — 427 — Multifamily — — — — — 151 — Industrial — — — — — — — Other commercial real estate 305 144 144 — — 418 — Total commercial real estate 22,957 21,508 21,508 — — 21,565 — Residential mortgage: Permanent mortgage 27,658 22,937 22,937 — — 23,444 298 Permanent mortgage guaranteed by U.S. government agencies 2 198,882 193,308 193,308 — — 196,407 1,905 Home equity 12,279 10,526 10,526 — — 10,499 — Total residential mortgage 238,819 226,771 226,771 — — 230,350 2,203 Personal 358 302 302 — — 266 — Total $ 415,920 $ 338,939 $ 330,891 $ 8,048 $ 3,543 $ 346,225 $ 2,203 1 Impaired manufacturing sector loans included $4.7 million of loans from an affiliated entity, with no allowance as the fair value of the collateral exceeded the outstanding principal balance at March 31, 2019 . 2 All permanent mortgage loans guaranteed by U.S. government agencies are considered impaired as we do not expect full collection of contractual principal and interest. At March 31, 2019 , the majority were accruing based on the guarantee by U.S. government agencies. Generally, no interest income is recognized on impaired loans until all principal balances, including amounts charged-off, are recovered. A summary of impaired loans at December 31, 2018 follows (in thousands): Recorded Investment Unpaid Principal Balance Total With No Allowance With Allowance Related Allowance Commercial: Energy $ 79,675 $ 47,494 $ 18,639 $ 28,855 $ 5,362 Services 13,437 8,567 8,489 78 74 Wholesale/retail 1,722 1,316 1,015 301 101 Manufacturing 10,055 8,919 8,673 246 246 Healthcare 24,319 16,538 10,563 5,975 2,949 Public finance — — — — — Other commercial and industrial 26,955 17,007 17,007 — — Total commercial 156,163 99,841 64,386 35,455 8,732 Commercial real estate: Residential construction and land development 1,306 350 350 — — Retail 27,680 20,279 20,279 — — Office — — — — — Multifamily 301 301 301 — — Industrial — — — — — Other commercial real estate 851 691 691 — — Total commercial real estate 30,138 21,621 21,621 — — Residential mortgage: Permanent mortgage 28,716 23,951 23,951 — — Permanent mortgage guaranteed by U.S. government agencies 1 196,296 190,866 190,866 — — Home equity 12,196 10,472 10,472 — — Total residential mortgage 237,208 225,289 225,289 — — Personal 278 230 230 — — Total $ 423,787 $ 346,981 $ 311,526 $ 35,455 $ 8,732 1 All permanent mortgage loans guaranteed by U.S. government agencies are considered impaired as we do not expect full collection of contractual principal and interest. At December 31, 2018 , the majority were accruing based on the guarantee by U.S. government agencies. Troubled Debt Restructurings At March 31, 2019 the Company had $159 million in troubled debt restructurings (TDRs), of which $92 million were accruing residential mortgage loans guaranteed by U.S. government agencies. Approximately $81 million of TDRs were performing in accordance with the modified terms. At December 31, 2018 , the Company had $166 million in TDRs, of which $86 million were accruing residential mortgage loans guaranteed by U.S. government agencies. Approximately $71 million of TDRs were performing in accordance with the modified terms. TDRs generally consist of interest rate concessions, payment stream concessions or a combination of concessions to distressed borrowers. During the three months ended March 31, 2019 , $18 million of loans were restructured. During the three months ended March 31, 2018 , $37 million of loans were restructured. Nonaccrual & Past Due Loans Past due status for all loan classes is based on the actual number of days since the last payment was due according to the contractual terms of the loans. A summary of loans currently performing, loans past due and accruing and nonaccrual loans as of March 31, 2019 is as follows (in thousands): Past Due Current 30 to 59 Days 60 to 89 Days 90 Days or More Nonaccrual Total Commercial: Energy $ 3,669,767 $ — $ — $ — $ 35,332 $ 3,705,099 Services 3,257,230 20,214 442 122 9,555 3,287,563 Wholesale/retail 1,704,415 833 227 — 1,425 1,706,900 Manufacturing 732,644 182 — — 9,548 742,374 Healthcare 2,888,579 7,837 701 — 18,768 2,915,885 Public finance 803,083 — — — — 803,083 Other commercial and industrial 782,507 2,695 — 139 15,730 801,071 Total commercial 13,838,225 31,761 1,370 261 90,358 13,961,975 Commercial real estate: Residential construction and land development 143,184 6,152 — — 350 149,686 Retail 870,526 — — — 20,159 890,685 Office 1,032,239 — 64 — 855 1,033,158 Multifamily 1,209,726 283 — 349 — 1,210,358 Industrial 767,757 — — — — 767,757 Other commercial real estate 547,563 1,187 113 — 144 549,007 Total commercial real estate 4,570,995 7,622 177 349 21,508 4,600,651 Residential mortgage: Permanent mortgage 1,070,150 5,394 — — 22,937 1,098,481 Permanent mortgages guaranteed by U.S. government agencies 47,639 38,748 — 99,975 6,946 193,308 Home equity 886,019 4,118 168 — 10,526 900,831 Total residential mortgage 2,003,808 48,260 168 99,975 40,409 2,192,620 Personal 1,003,069 347 16 — 302 1,003,734 Total $ 21,416,097 $ 87,990 $ 1,731 $ 100,585 $ 152,577 $ 21,758,980 A summary of loans currently performing, loans past due and accruing and nonaccrual loans as of December 31, 2018 is as follows (in thousands): Past Due Current 30 to 59 Days 60 to 89 Days 90 Days or More Nonaccrual Total Commercial: Energy $ 3,542,839 $ — $ — $ — $ 47,494 $ 3,590,333 Services 3,237,578 6,009 6,038 — 8,567 3,258,192 Wholesale/retail 1,619,290 515 37 — 1,316 1,621,158 Manufacturing 721,204 392 6 — 8,919 730,521 Healthcare 2,781,944 241 — 554 16,538 2,799,277 Public finance 804,550 — — — — 804,550 Other commercial and industrial 814,489 518 25 8 17,007 832,047 Total commercial 13,521,894 7,675 6,106 562 99,841 13,636,078 Commercial real estate: Residential construction and land development 147,705 249 280 — 350 148,584 Retail 884,424 14,379 — — 20,279 919,082 Office 1,072,920 — — — — 1,072,920 Multifamily 1,287,483 281 — — 301 1,288,065 Industrial 776,898 1,208 — — — 778,106 Other commercial real estate 556,239 412 — 714 691 558,056 Total commercial real estate 4,725,669 16,529 280 714 21,621 4,764,813 Residential mortgage: Permanent mortgage 1,095,097 3,196 366 — 23,951 1,122,610 Permanent mortgages guaranteed by U.S. government agencies 37,459 24,369 16,345 105,561 7,132 190,866 Home equity 904,572 1,102 352 59 10,472 916,557 Total residential mortgage 2,037,128 28,667 17,063 105,620 41,555 2,230,033 Personal 1,024,298 479 796 3 230 1,025,806 Total $ 21,308,989 $ 53,350 $ 24,245 $ 106,899 $ 163,247 $ 21,656,730 |
