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Share-Based Payments (Tables) | 3 Months Ended
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Mar. 31, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract] |
Share-based compensation expense included in consolidated statements of income | The following table summarizes share-based compensation expense included within our condensed consolidated statements of income:
| For the Three Months Ended March 31,
(In millions) | 2014 |  | 2013
Research and development | $ | 29.4 |  |  | $ | 25.2 |
Selling, general and administrative | 47.2 |  |  | 34.3 |
Subtotal | 76.6 |  |  | 59.5 |
Capitalized share-based compensation costs | (2.6 | ) |  | (2.3 | )
Share-based compensation expense included in total cost and expenses | 74.0 |  |  | 57.2 |
Income tax effect | (22.3 | ) |  | (16.6 | )
Share-based compensation expense included in net income attributable to Biogen Idec Inc. | $ | 51.7 |  |  | $ | 40.6 |
Summary of share-based compensation expense associated with each of our share-based compensating programs | The following table summarizes share-based compensation expense associated with each of our share-based compensation programs:
| For the Three Months Ended March 31,
(In millions) | 2014 |  | 2013
Stock options | $ | — |  |  | $ | 0.3 |
Market stock units | 14.9 |  |  | 8.5 |
Time-vested restricted stock units | 29.2 |  |  | 27.1 |
Cash settled performance units | 21.4 |  |  | 20.4 |
Performance units | 6.3 |  |  | — |
Employee stock purchase plan | 4.8 |  |  | 3.2 |
Subtotal | 76.6 |  |  | 59.5 |
Capitalized share-based compensation costs | (2.6 | ) |  | (2.3 | )
Share-based compensation expense included in total cost and expenses | $ | 74.0 |  |  | $ | 57.2 |
Summary of equity grants to employees, officers and directors under our current stock plans | The following table summarizes our equity grants to employees, officers and directors under our current stock plans:
| For the Three Months Ended March 31,
| 2014 |  | 2013
Market stock units | 214,000 |  |  | 253,000 |
Cash settled performance shares | 172,000 |  |  | 270,000 |
Performance units | 50,000 |  |  | — |
Time-vested restricted stock units | 392,000 |  |  | 638,000 |

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- Definition Tabular disclosure of the allocation of equity-based compensation costs to a given line item on the balance sheet and income statement for the period. This may include the reporting line for the costs and the amount capitalized and expensed. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 14.F) -URI http://asc.fasb.org/extlink&oid=27013229&loc=d3e301413-122809 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 14 -Section F Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
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