XML 49 R40.htm IDEA: XBRL DOCUMENT
v2.4.1.9

Share-Based Payments (Tables) | 3 Months Ended
--- | ---
Mar. 31, 2015
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 March 31,
(In millions) | 2015 |  | 2014
Research and development | $ | 35.4 |  |  | $ | 29.4 |
Selling, general and administrative | 55.6 |  |  | 47.2 |
Subtotal | 91.0 |  |  | 76.6 |
Capitalized share-based compensation costs | (3.4 | ) |  | (2.6 | )
Share-based compensation expense included in total cost and expenses | 87.6 |  |  | 74.0 |
Income tax effect | (26.7 | ) |  | (22.3 | )
Share-based compensation expense included in net income attributable to Biogen Inc. | $ | 60.9 |  |  | $ | 51.7 |
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 March 31,
(In millions) | 2015 |  | 2014
Market stock units | $ | 17.0 |  |  | $ | 14.9 |
Time-vested restricted stock units | 31.9 |  |  | 29.2 |
Cash settled performance units | 23.8 |  |  | 21.4 |
Performance units | 13.2 |  |  | 6.3 |
Employee stock purchase plan | 5.1 |  |  | 4.8 |
Subtotal | 91.0 |  |  | 76.6 |
Capitalized share-based compensation costs | (3.4 | ) |  | (2.6 | )
Share-based compensation expense included in total cost and expenses | $ | 87.6 |  |  | $ | 74.0 |
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,
| 2015 |  | 2014
Market stock units | 175,000 |  |  | 214,000 |
Cash settled performance shares | 112,000 |  |  | 172,000 |
Performance units | 89,000 |  |  | 50,000 |
Time-vested restricted stock units | 351,000 |  |  | 392,000 |

X
- Definition Schedule of restricted stock unit grants. + References No definition available. + Details
Name: | biib_ScheduleOfRestrictedStockUnitGrantsTableTextBlock
Namespace Prefix: | biib_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- 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
Name: | us-gaap_ScheduleOfCompensationCostForShareBasedPaymentArrangementsAllocationOfShareBasedCompensationCostsByPlanTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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
Name: | us-gaap_ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration