| 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"). Primarily 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): September 30, 2019 December 31, 2018 Fixed Rate Variable Rate Non-accrual Total Fixed Rate Variable Rate Non-accrual Total Commercial $ 3,184,237 $ 11,128,682 $ 111,706 $ 14,424,625 $ 2,251,188 $ 11,285,049 $ 99,841 $ 13,636,078 Commercial real estate 1,070,050 3,532,822 23,185 4,626,057 1,477,274 3,265,918 21,621 4,764,813 Residential mortgage 1,690,286 389,713 37,304 2,117,303 1,830,224 358,254 41,555 2,230,033 Personal 191,827 925,284 271 1,117,382 190,687 834,889 230 1,025,806 Total $ 6,136,400 $ 15,976,501 $ 172,466 $ 22,285,367 $ 5,749,373 $ 15,744,110 $ 163,247 $ 21,656,730 Accruing loans past due (90 days) 1 $ 1,541 $ 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 September 30, 2019 , outstanding commitments totaled $11 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 September 30, 2019 , outstanding standby letters of credit totaled $713 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 and nine months ended September 30, 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 long-term 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 September 30, 2019 is summarized as follows (in thousands): Commercial Commercial Real Estate Residential Mortgage Personal Nonspecific Allowance Total Allowance for loan losses: Beginning balance $ 106,397 $ 54,188 $ 15,724 $ 9,388 $ 16,837 $ 202,534 Provision for loan losses 9,861 102 (253 ) 1,911 918 12,539 Loans charged off (9,875 ) — (56 ) (1,776 ) — (11,707 ) Recoveries 260 60 119 627 — 1,066 Ending balance $ 106,643 $ 54,350 $ 15,534 $ 10,150 $ 17,755 $ 204,432 Allowance for off-balance sheet credit losses: Beginning balance $ 1,742 $ 116 $ 44 $ 1 $ — $ 1,903 Provision for off-balance sheet credit losses (536 ) (3 ) — — — (539 ) Ending balance $ 1,206 $ 113 $ 44 $ 1 $ — $ 1,364 Total provision for credit losses $ 9,325 $ 99 $ (253 ) $ 1,911 $ 918 $ 12,000 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 nine months ended September 30, 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 34,740 (10,075 ) (2,660 ) 3,434 (13 ) 25,426 Loans charged off (31,728 ) (118 ) (192 ) (4,671 ) — (36,709 ) Recoveries 1,405 4,517 422 1,914 — 8,258 Ending balance $ 106,643 $ 54,350 $ 15,534 $ 10,150 $ 17,755 $ 204,432 Allowance for off-balance sheet credit losses: Beginning balance $ 1,655 $ 52 $ 52 $ 31 $ — $ 1,790 Provision for off-balance sheet credit losses (449 ) 61 (8 ) (30 ) — (426 ) Ending balance $ 1,206 $ 113 $ 44 $ 1 $ — $ 1,364 Total provision for credit losses $ 34,291 $ (10,014 ) $ (2,668 ) $ 3,404 $ (13 ) $ 25,000 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 September 30, 2018 is summarized as follows (in thousands): Commercial Commercial Real Estate Residential Mortgage Personal Nonspecific Allowance Total Allowance for loan losses: Beginning balance $ 113,722 $ 58,758 $ 18,544 $ 8,646 $ 15,472 $ 215,142 Provision for loan losses (1,285 ) 1,391 1 883 3,418 4,408 Loans charged off (9,602 ) — (91 ) (1,380 ) — (11,073 ) Recoveries 1,263 40 229 560 — 2,092 Ending balance $ 104,098 $ 60,189 $ 18,683 $ 8,709 $ 18,890 $ 210,569 Allowance for off-balance sheet credit losses: Beginning balance 2,361 17 53 2 — $ 2,433 Provision for off-balance sheet credit losses (424 ) 19 (3 ) — — (408 ) Ending balance $ 1,937 $ 36 $ 50 $ 2 $ — $ 2,025 Total provision for credit losses $ (1,709 ) $ 1,410 $ (2 ) $ 883 $ 3,418 $ 4,000 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 nine months ended September 30, 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 2,720 248 (418 ) 1,486 (3,327 ) 709 Loans charged off (24,940 ) — (326 ) (3,802 ) — (29,068 ) Recoveries 2,049 3,320 976 1,901 — 8,246 Ending balance $ 104,098 $ 60,189 $ 18,683 $ 8,709 $ 18,890 $ 210,569 Allowance for off-balance sheet credit losses: Beginning balance $ 3,644 $ 45 $ 43 $ 2 $ — $ 3,734 Provision for off-balance sheet credit losses (1,707 ) (9 ) 7 — — (1,709 ) Ending balance $ 1,937 $ 36 $ 50 $ 2 $ — $ 2,025 Total provision for credit losses $ 1,013 $ 239 $ (411 ) $ 1,486 $ (3,327 ) $ (1,000 ) The allowance for loan losses and recorded investment of the related loans by portfolio segment for each impairment measurement method at September 30, 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 $ 14,312,919 $ 99,110 $ 111,706 $ 7,533 $ 14,424,625 $ 106,643 Commercial real estate 4,602,872 54,350 23,185 — 4,626,057 54,350 Residential mortgage 2,079,999 15,534 37,304 — 2,117,303 15,534 Personal 1,117,111 10,150 271 — 1,117,382 10,150 Total 22,112,901 179,144 172,466 7,533 22,285,367 186,677 Nonspecific allowance — — — — — 17,755 Total $ 22,112,901 $ 179,144 $ 172,466 $ 7,533 $ 22,285,367 $ 204,432 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 September 30, 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 $ 14,396,278 $ 105,714 $ 28,347 $ 929 $ 14,424,625 $ 106,643 Commercial real estate 4,626,057 54,350 — — 4,626,057 54,350 Residential mortgage 283,297 3,375 1,834,006 12,159 2,117,303 15,534 Personal 1,032,522 7,836 84,860 2,314 1,117,382 10,150 Total 20,338,154 171,275 1,947,213 15,402 22,285,367 186,677 Nonspecific allowance — — — — — 17,755 Total $ 20,338,154 $ 171,275 $ 1,947,213 $ 15,402 $ 22,285,367 $ 204,432 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 September 30, 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 $ 3,927,285 $ 60,405 $ 37,685 $ 88,894 $ — $ — $ 4,114,269 Services 3,185,367 38,118 36,645 6,119 — — 3,266,249 Wholesale/retail 1,829,614 9,757 7,742 1,504 — — 1,848,617 Manufacturing 652,804 24,229 12,634 8,741 — — 698,408 Healthcare 2,984,306 25,205 17,479 5,978 — — 3,032,968 Public finance 744,840 — — — — — 744,840 Other commercial and industrial 671,819 2,053 16,632 423 28,300 47 719,274 Total commercial 13,996,035 159,767 128,817 111,659 28,300 47 14,424,625 Commercial real estate: Residential construction and land development 135,011 — — 350 — — 135,361 Retail 765,708 12,067 1,262 20,132 — — 799,169 Office 1,007,136 5,203 1,081 855 — — 1,014,275 Multifamily 1,316,856 1,196 6,501 286 — — 1,324,839 Industrial 872,627 — — 909 — — 873,536 Other commercial real estate 474,465 784 2,975 653 — — 478,877 Total commercial real estate 4,571,803 19,250 11,819 23,185 — — 4,626,057 Residential mortgage: Permanent mortgage 280,243 326 2,191 537 763,535 19,628 1,066,460 Permanent mortgages guaranteed by U.S. government agencies — — — — 185,432 6,332 191,764 Home equity — — — — 848,272 10,807 859,079 Total residential mortgage 280,243 326 2,191 537 1,797,239 36,767 2,117,303 Personal 1,032,381 46 33 63 84,651 208 1,117,382 Total $ 19,880,462 $ 179,389 $ 142,860 $ 135,444 $ 1,910,190 $ 37,022 $ 22,285,367 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 September 30, 2019 follows (in thousands): As of For the For the September 30, 2019 Three Months Ended Nine Months Ended Recorded Investment September 30, 2019 September 30, 2019 Unpaid Principal Balance Total With No With Allowance Related Allowance Average Recorded Interest Income Recognized Average Recorded Interest Income Recognized Commercial: Energy $ 139,897 $ 88,894 $ 62,981 $ 25,913 $ 7,176 $ 80,263 $ — $ 67,705 $ — Services 9,390 6,119 6,093 26 26 8,103 — 5,172 — Wholesale/retail 1,718 1,504 1,243 261 101 1,447 — 1,087 — Manufacturing 1 9,153 8,741 8,511 230 230 8,677 — 8,448 — Healthcare 17,786 5,978 5,978 — — 11,063 — 8,547 — Public finance — — — — — — — — — Other commercial and industrial 8,261 470 470 — — 7,998 — 8,585 — Total commercial 186,205 111,706 85,276 26,430 7,533 117,551 — 99,544 — Commercial real estate: Residential construction and land development 1,306 350 350 — — 350 — 350 — Retail 20,516 20,132 20,132 — — 20,094 — 20,206 — Office 855 855 855 — — 855 — 427 — Multifamily 286 286 286 — — 281 — 294 — Industrial 909 909 909 — — 454 — 454 — Other commercial real estate 813 653 653 — — 393 — 672 — Total commercial real estate 24,685 23,185 23,185 — — 22,427 — 22,403 — Residential mortgage: Permanent mortgage 24,639 20,165 20,165 — — 20,984 280 22,058 894 Permanent mortgage guaranteed by U.S. government agencies 2 197,847 191,764 191,764 — — 196,310 2,020 194,751 5,863 Home equity 12,621 10,807 10,807 — — 10,369 — 10,639 — Total residential mortgage 235,107 222,736 222,736 — — 227,663 2,300 227,448 6,757 Personal 338 271 271 — — 254 — 251 — Total $ 446,335 $ 357,898 $ 331,468 $ 26,430 $ 7,533 $ 367,895 $ 2,300 $ 349,646 $ 6,757 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 September 30, 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 September 30, 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 September 30, 2019 the Company had $145 million in troubled debt restructurings (TDRs), of which $93 million were accruing residential mortgage loans guaranteed by U.S. government agencies. Approximately $70 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 and nine months ended September 30, 2019 , $6.2 million and $40 million of loans were restructured. During the three and nine months ended September 30, 2018 , $31 million and $76 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 September 30, 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 $ 4,025,375 $ — $ — $ — $ 88,894 $ 4,114,269 Services 3,249,994 7,305 2,096 735 6,119 3,266,249 Wholesale/retail 1,844,203 2,910 — — 1,504 1,848,617 Manufacturing 687,358 2,309 — — 8,741 698,408 Healthcare 3,026,838 94 2 56 5,978 3,032,968 Public finance 744,840 — — — — 744,840 Other commercial and industrial 718,419 337 48 — 470 719,274 Total commercial 14,297,027 12,955 2,146 791 111,706 14,424,625 Commercial real estate: Residential construction and land development 134,947 — — 64 350 135,361 Retail 779,037 — — — 20,132 799,169 Office 1,013,420 — — — 855 1,014,275 Multifamily 1,318,148 6,405 — — 286 1,324,839 Industrial 872,627 — — — 909 873,536 Other commercial real estate 477,126 335 106 657 653 478,877 Total commercial real estate 4,595,305 6,740 106 721 23,185 4,626,057 Residential mortgage: Permanent mortgage 1,036,793 6,097 3,405 — 20,165 1,066,460 Permanent mortgages guaranteed by U.S. government agencies 47,207 23,412 21,676 93,137 6,332 191,764 Home equity 845,616 2,282 374 — 10,807 859,079 Total residential mortgage 1,929,616 31,791 25,455 93,137 37,304 2,117,303 Personal 1,116,888 100 94 29 271 1,117,382 Total $ 21,938,836 $ 51,586 $ 27,801 $ 94,678 $ 172,466 $ 22,285,367 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 |
