8. Business Segment Reporting The Company has strategically aligned its operations into the following four reportable segments: Commercial Banking, Institutional Banking, Personal Banking, and Healthcare Services (collectively, the Business Segments). Senior executive officers regularly evaluate Business Segment financial results produced by the Companys internal reporting system in deciding how to allocate resources and assess performance for individual Business Segments. For comparability purposes, amounts in all periods are based on methodologies in effect at June 30, 2019. Previously reported results have been reclassified in this filing to conform to the current organizational structure. The following summaries provide information about the activities of each segment: Commercial Banking serves the commercial lending and leasing, capital markets, and treasury management needs of the Companys mid-market businesses and governmental entities by offering various products and services. Such services include commercial loans, commercial credit cards, letters of credit, loan syndication services, consultative services, and a variety of financial options for companies that need non-traditional banking services. Capital markets services include asset-based financing, asset securitization, equity and mezzanine financing, factoring, private and public placement of senior debt, as well as merger and acquisition consulting. Treasury management services include depository services, account reconciliation services, electronic fund transfer services, controlled disbursements, lockbox services, and remote deposit capture services. Institutional Banking is a combination of banking services, fund services, and asset management services provided to institutional clients. This segment also provides mutual fund cash management, international payments, corporate trust and escrow services, as well as correspondent banking and investment banking. Products and services include bond trading transactions, cash letter collections, investment portfolio accounting and safekeeping, reporting for asset/liability management, and Federal funds transactions. Institutional Banking also includes UMB Fund Services, which provides fund administration and accounting, investor services and transfer agency, marketing and distribution, custody, and alternative investment services. Personal Banking combines consumer services and asset management provided to personal clients. This segment combines the Companys consumer bank with the individual investment and wealth management solutions. The range of services offered to UMB clients varies from a basic checking account to estate planning and trust services. Products and services include the Companys bank branches, call center, internet banking and ATM network, deposit accounts, retail credit cards, private banking, installment loans, home equity lines of credit, residential mortgages, small business loans, brokerage services, and insurance services in addition to a full spectrum of investment advisory, trust, and custody services. Healthcare Services provides healthcare payment solutions including custodial services for health savings accounts (HSAs) and private label, multipurpose debit cards to insurance carriers, third-party administrators, software companies, employers, and financial institutions. Business Segment Information Business Segment financial results for the three and six months ended June 30, 2019 and June 30, 2018 were as follows (in thousands): Three Months Ended June 30, 2019 Commercial Banking Institutional Banking Personal Banking Healthcare Services Total Net interest income $ 102,579 $ 19,164 $ 33,334 $ 11,337 $ 166,414 Provision for loan losses 9,306 181 1,513  11,000 Noninterest income 20,387 46,777 29,385 8,849 105,398 Noninterest expense 68,511 52,415 60,024 12,437 193,387 Income before taxes 45,149 13,345 1,182 7,749 67,425 Income tax expense 7,008 2,071 184 1,203 10,466 Income from continuing operations $ 38,141 $ 11,274 $ 998 $ 6,546 $ 56,959 Average assets $ 10,651,000 $ 4,821,000 $ 5,353,000 $ 2,445,000 $ 23,270,000 Three Months Ended June 30, 2018 Commercial Banking Institutional Banking Personal Banking Healthcare Services Total Net interest income $ 93,145 $ 16,226 $ 31,043 $ 9,812 $ 150,226 Provision for loan losses 5,139 322 1,539  7,000 Noninterest income 19,169 43,414 28,724 8,982 100,289 Noninterest expense 62,850 47,554 54,263 12,551 177,218 Income before taxes 44,325 11,764 3,965 6,243 66,297 Income tax expense 7,269 1,929 650 1,025 10,873 Income from continuing operations $ 37,056 $ 9,835 $ 3,315 $ 5,218 $ 55,424 Average assets $ 9,747,000 $ 3,932,000 $ 4,796,000 $ 2,145,000 $ 20,620,000 Six Months Ended June 30, 2019 Commercial Banking Institutional Banking Personal Banking Healthcare Services Total Net interest income $ 202,393 $ 39,872 $ 65,637 $ 22,380 $ 330,282 Provision for loan losses 19,635 467 3,248  23,350 Noninterest income 43,568 92,564 57,736 18,912 212,780 Noninterest expense 135,331 105,027 118,433 25,222 384,013 Income before taxes 90,995 26,942 1,692 16,070 135,699 Income tax expense 14,079 4,169 262 2,486 20,996 Income from continuing operations $ 76,916 $ 22,773 $ 1,430 $ 13,584 $ 114,703 Average assets $ 10,546,000 $ 4,688,000 $ 5,373,000 $ 2,456,000 $ 23,063,000 Six Months Ended June 30, 2018 Commercial Banking Institutional Banking Personal Banking Healthcare Services Total Net interest income $ 185,061 $ 31,990 $ 61,988 $ 19,109 $ 298,148 Provision for loan losses 13,117 672 3,211  17,000 Noninterest income 39,766 88,833 59,439 17,776 205,814 Noninterest expense 124,975 94,433 109,317 24,369 353,094 Income before taxes 86,735 25,718 8,899 12,516 133,868 Income tax expense 13,549 4,017 1,390 1,955 20,911 Income from continuing operations $ 73,186 $ 21,701 $ 7,509 $ 10,561 $ 112,957 Average assets $ 9,766,000 $ 3,882,000 $ 4,884,000 $ 2,151,000 $ 20,683,000