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Share-Based Payments (Details) (USD $) In Millions, unless otherwise specified | 3 Months Ended | 9 Months Ended
--- | --- | ---
Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013
Share-based Compensation Expense included in consolidated statements of income |  |  |  |
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 costs and expenses | 56.6 | 58.2 | 186.1 | 181.7
Income tax effect | (16.6) | (17.4) | (55.4) | (54.3)
Research and development |  |  |  |
Share-based Compensation Expense included in consolidated statements of income |  |  |  |
Share-based compensation expense | 24.2 | 20.7 | 78.1 | 69.6
Selling, general and administrative |  |  |  |
Share-based Compensation Expense included in consolidated statements of income |  |  |  |
Share-based compensation expense | 34.7 | 39.9 | 115.5 | 119.5
Total share-based compensation expense, net of tax |  |  |  |
Share-based Compensation Expense included in consolidated statements of income |  |  |  |
Share-based compensation expense | $ 40.0 | $ 40.8 | $ 130.7 | $ 127.4

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- Definition Represents the expense recognized during the period arising from equity-based compensation arrangements (for example, shares of stock, unit, stock options or other equity instruments) with employees, directors and certain consultants qualifying for treatment as employees. + 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 FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1)(i) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 14 -Section F + Details
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- Definition The amount of expense, net of income tax, recognized during the period arising from equity-based compensation arrangements (for example, shares of stock, unit, stock options or other equity instruments) with employees, directors and certain consultants qualifying for treatment as employees. + References No definition available. + Details
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- Definition The total recognized tax benefit related to compensation cost for equity-based payment arrangements recognized in income during the period. + 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)(i) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
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