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Share-Based Payments (Tables) | 9 Months Ended
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Sep. 30, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract] |
Share-based compensation expense included in condensed 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 September 30, |  | For the Nine Months Ended September 30,
(In millions) | 2014 |  | 2013 |  | 2014 |  | 2013
Research and development | $ | 24.2 |  |  | $ | 20.7 |  |  | $ | 78.1 |  |  | $ | 69.6 |
Selling, general and administrative | 34.7 |  |  | 39.9 |  |  | 115.5 |  |  | 119.5 |
Subtotal | 58.9 |  |  | 60.6 |  |  | 193.6 |  |  | 189.1 |
Capitalized share-based compensation costs | (2.3 | ) |  | (2.4 | ) |  | (7.5 | ) |  | (7.4 | )
Share-based compensation expense included in total cost and expenses | 56.6 |  |  | 58.2 |  |  | 186.1 |  |  | 181.7 |
Income tax effect | (16.6 | ) |  | (17.4 | ) |  | (55.4 | ) |  | (54.3 | )
Share-based compensation expense included in net income attributable to Biogen Idec Inc. | $ | 40.0 |  |  | $ | 40.8 |  |  | $ | 130.7 |  |  | $ | 127.4 |
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 September 30, |  | For the Nine Months Ended September 30,
(In millions) | 2014 |  | 2013 |  | 2014 |  | 2013
Stock options | $ | — |  |  | $ | 0.1 |  |  | $ | — |  |  | $ | 0.5 |
Market stock units | 7.1 |  |  | 12.2 |  |  | 30.2 |  |  | 27.2 |
Time-vested restricted stock units | 28.2 |  |  | 25.3 |  |  | 86.6 |  |  | 77.2 |
Cash settled performance units | 15.2 |  |  | 20.6 |  |  | 50.6 |  |  | 76.8 |
Performance units | 5.7 |  |  | — |  |  | 16.0 |  |  | — |
Employee stock purchase plan | 2.7 |  |  | 2.4 |  |  | 10.2 |  |  | 7.4 |
Subtotal | 58.9 |  |  | 60.6 |  |  | 193.6 |  |  | 189.1 |
Capitalized share-based compensation costs | (2.3 | ) |  | (2.4 | ) |  | (7.5 | ) |  | (7.4 | )
Share-based compensation expense included in total cost and expenses | $ | 56.6 |  |  | $ | 58.2 |  |  | $ | 186.1 |  |  | $ | 181.7 |
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 Nine Months Ended September 30,
| 2014 |  | 2013
Market stock units | 236,000 |  |  | 268,000 |
Cash settled performance shares | 182,000 |  |  | 273,000 |
Performance units | 57,000 |  |  | — |
Time-vested restricted stock units | 437,000 |  |  | 708,000 |

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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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