Reportable segments reconciliation to the Consolidated Financial Statements for the year ended December 31, 2019 is as follows (in thousands): Commercial Consumer Wealth Management Funds Management and Other BOK Financial Consolidated Net interest and dividend revenue from external sources $ 919,148 $ 99,679 $ 61,277 $ 32,775 $ 1,112,879 Net interest revenue (expense) from internal sources (242,907 ) 95,775 38,815 108,317  Net interest and dividend revenue 676,241 195,454 100,092 141,092 1,112,879 Provision for credit losses 39,011 6,271 (308 ) (974 ) 44,000 Net interest and dividend revenue after provision for credit losses 637,230 189,183 100,400 142,066 1,068,879 Other operating revenue 170,412 187,500 341,389 (4,931 ) 694,370 Other operating expense 252,459 230,916 277,267 371,739 1,132,381 Net direct contribution 555,183 145,767 164,522 (234,604 ) 630,868 Gain (loss) on financial instruments, net 106 30,375 2 (30,483 )  Change in fair value of mortgage servicing rights  (53,517 )  53,517  Gain (loss) on repossessed assets, net 331 496  (827 )  Corporate expense allocations 43,055 47,169 36,239 (126,463 )  Net income before taxes 512,565 75,952 128,285 (85,934 ) 630,868 Federal and state income taxes 137,759 19,346 32,954 (59,876 ) 130,183 Net income 374,806 56,606 95,331 (26,058 ) 500,685 Net income attributable to non-controlling interests    (73 ) (73 ) Net income attributable to BOK Financial Corp. shareholders $ 374,806 $ 56,606 $ 95,331 $ (25,985 ) $ 500,758 Average assets $ 22,807,589 $ 9,301,341 $ 10,204,426 $ (219,009 ) $ 42,094,347 Reportable segments reconciliation to the Consolidated Financial Statements for the year ended December 31, 2018 is as follows (in thousands): Commercial Consumer Wealth Management Funds Management and Other BOK Financial Consolidated Net interest and dividend revenue from external sources $ 726,855 $ 83,231 $ 81,528 $ 93,253 $ 984,867 Net interest revenue (expense) from internal sources (159,954 ) 73,448 31,480 55,026  Net interest and dividend revenue 566,901 156,679 113,008 148,279 984,867 Provision for credit losses 30,358 5,143 (288 ) (27,213 ) 8,000 Net interest and dividend revenue after provision for credit losses 536,543 151,536 113,296 175,492 976,867 Other operating revenue 162,701 178,123 296,369 (20,409 ) 616,784 Other operating expense 202,095 231,075 257,650 337,346 1,028,166 Net direct contribution 497,149 98,584 152,015 (182,263 ) 565,485 Gain (loss) on financial instruments, net 26 (25,021 ) 7 24,988  Change in fair value of mortgage servicing rights  4,668  (4,668 )  Gain (loss) on repossessed assets, net (6,532 ) 247  6,285  Corporate expense allocations 36,670 44,398 35,920 (116,988 )  Net income before taxes 453,973 34,080 116,102 (38,670 ) 565,485 Federal and state income taxes 120,458 8,681 30,075 (40,153 ) 119,061 Net income 333,515 25,399 86,027 1,483 446,424 Net income attributable to non-controlling interests    778 778 Net income attributable to BOK Financial Corp. shareholders $ 333,515 $ 25,399 $ 86,027 $ 705 $ 445,646 Average assets $ 18,432,035 $ 8,303,263 $ 8,447,784 $ (245,552 ) $ 34,937,530 Reportable segments reconciliation to the Consolidated Financial Statements for the year ended December 31, 2017 is as follows (in thousands): Commercial Consumer Wealth Management Funds Management and Other BOK Financial Consolidated Net interest and dividend revenue from external sources $ 618,325 $ 84,286 $ 45,024 $ 94,066 $ 841,701 Net interest revenue (expense) from internal sources (92,055 ) 53,916 38,344 (205 )  Net interest and dividend revenue 526,270 138,202 83,368 93,861 841,701 Provision for credit losses 13,877 4,786 (696 ) (24,967 ) (7,000 ) Net interest and dividend revenue after provision for credit losses 512,393 133,416 84,064 118,828 848,701 Other operating revenue 208,404 184,878 301,434 378 695,094 Other operating expense 235,793 241,805 254,495 293,424 1,025,517 Net direct contribution 485,004 76,489 131,003 (174,218 ) 518,278 Gain (loss) on financial instruments, net 52 (2,052 )  2,000  Change in fair value of mortgage servicing rights  172  (172 )  Gain on repossessed assets, net (2,681 ) 223 387 2,071  Corporate expense allocations 28,060 49,344 32,693 (110,097 )  Net income before taxes 454,315 25,488 98,697 (60,222 ) 518,278 Federal and state income taxes 186,518 9,915 38,848 (52,688 ) 182,593 Net income 267,797 15,573 59,849 (7,534 ) 335,685 Net loss attributable to non-controlling interests    1,041 1,041 Net income attributable to BOK Financial Corp. shareholders $ 267,797 $ 15,573 $ 59,849 $ (8,575 ) $ 334,644 Average assets $ 17,766,027 $ 8,544,117 $ 7,072,622 $ (435,272 ) $ 32,947,494