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Share-Based Payments (Tables)
 9 Months Ended
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