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Share-Based Payments (Details) - USD ($) $ in Millions | 3 Months Ended | 9 Months Ended
--- | --- | ---
Sep. 30, 2015 | Sep. 30, 2014 | Sep. 30, 2015 | Sep. 30, 2014
Share-based Compensation Expense included in consolidated statements of income |  |  |  |
Subtotal | $ 28.3 | $ 58.9 | $ 167.6 | $ 193.6
Capitalized share-based compensation costs | (2.8) | (2.3) | (8.4) | (7.5)
Share-based compensation expense included in total costs and expenses | 25.5 | 56.6 | 159.2 | 186.1
Income tax effect | (6.4) | (16.6) | (46.0) | (55.4)
Research and development |  |  |  |
Share-based Compensation Expense included in consolidated statements of income |  |  |  |
Share-based compensation expense | 10.8 | 24.2 | 68.3 | 78.1
Selling, general and administrative |  |  |  |
Share-based Compensation Expense included in consolidated statements of income |  |  |  |
Share-based compensation expense | 17.5 | 34.7 | 99.3 | 115.5
Total share-based compensation expense, net of tax |  |  |  |
Share-based Compensation Expense included in consolidated statements of income |  |  |  |
Share-based compensation expense | $ 19.1 | $ 40.0 | $ 113.2 | $ 130.7

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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 S99 -Paragraph 1 -Subparagraph (SAB TOPIC 14.F) -URI http://asc.fasb.org/extlink&oid=27013229&loc=d3e301413-122809 Reference 2: 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 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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