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Share-Based Payments (Tables) | 6 Months Ended
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Jun. 30, 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 June 30, |  | For the Six Months Ended June 30,
(In millions) | 2014 |  | 2013 |  | 2014 |  | 2013
Research and development | $ | 24.5 |  |  | $ | 23.7 |  |  | $ | 53.9 |  |  | $ | 48.9 |
Selling, general and administrative | 33.6 |  |  | 45.4 |  |  | 80.8 |  |  | 79.7 |
Subtotal | 58.1 |  |  | 69.1 |  |  | 134.7 |  |  | 128.6 |
Capitalized share-based compensation costs | (2.6 | ) |  | (2.7 | ) |  | (5.2 | ) |  | (5.0 | )
Share-based compensation expense included in total cost and expenses | 55.5 |  |  | 66.4 |  |  | 129.5 |  |  | 123.6 |
Income tax effect | (16.5 | ) |  | (20.3 | ) |  | (38.8 | ) |  | (36.9 | )
Share-based compensation expense included in net income attributable to Biogen Idec Inc. | $ | 39.0 |  |  | $ | 46.1 |  |  | $ | 90.7 |  |  | $ | 86.7 |
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 June 30, |  | For the Six Months Ended June 30,
(In millions) | 2014 |  | 2013 |  | 2014 |  | 2013
Stock options | $ | — |  |  | $ | 0.1 |  |  | $ | — |  |  | $ | 0.4 |
Market stock units | 8.2 |  |  | 6.6 |  |  | 23.1 |  |  | 15.1 |
Time-vested restricted stock units | 29.2 |  |  | 24.8 |  |  | 58.4 |  |  | 51.9 |
Cash settled performance units | 14.0 |  |  | 35.8 |  |  | 35.4 |  |  | 56.2 |
Performance units | 4.0 |  |  | — |  |  | 10.3 |  |  | — |
Employee stock purchase plan | 2.7 |  |  | 1.8 |  |  | 7.5 |  |  | 5.0 |
Subtotal | 58.1 |  |  | 69.1 |  |  | 134.7 |  |  | 128.6 |
Capitalized share-based compensation costs | (2.6 | ) |  | (2.7 | ) |  | (5.2 | ) |  | (5.0 | )
Share-based compensation expense included in total cost and expenses | $ | 55.5 |  |  | $ | 66.4 |  |  | $ | 129.5 |  |  | $ | 123.6 |
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 Six Months Ended June 30,
| 2014 |  | 2013
Market stock units | 222,000 |  |  | 257,000 |
Cash settled performance shares | 180,000 |  |  | 271,000 |
Performance units | 50,000 |  |  | — |
Time-vested restricted stock units | 418,000 |  |  | 680,000 |

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- Definition Tabular disclosure of the amount of total share-based compensation cost, including the amounts attributable to each share-based compensation plan and any related tax benefits. + References Reference 1: 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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- 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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