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Share-Based Payments (Tables) | 9 Months Ended
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Sep. 30, 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 in our condensed consolidated statements of income:
| For the Three Months Ended September 30, |  | For the Nine Months Ended September 30,
(In millions) | 2015 |  | 2014 |  | 2015 |  | 2014
Research and development | $ | 10.8 |  |  | $ | 24.2 |  |  | $ | 68.3 |  |  | $ | 78.1 |
Selling, general and administrative | 17.5 |  |  | 34.7 |  |  | 99.3 |  |  | 115.5 |
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 cost and expenses | 25.5 |  |  | 56.6 |  |  | 159.2 |  |  | 186.1 |
Income tax effect | (6.4 | ) |  | (16.6 | ) |  | (46.0 | ) |  | (55.4 | )
Share-based compensation expense included in net income attributable to Biogen Inc. | $ | 19.1 |  |  | $ | 40.0 |  |  | $ | 113.2 |  |  | $ | 130.7 |
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 September 30, |  | For the Nine Months Ended September 30,
(In millions) | 2015 |  | 2014 |  | 2015 |  | 2014
Market stock units | $ | 7.3 |  |  | $ | 7.1 |  |  | $ | 33.4 |  |  | 30.2 |
Time-vested restricted stock units | 30.4 |  |  | 28.2 |  |  | 94.1 |  |  | 86.6 |
Cash settled performance units | (9.5 | ) |  | 15.2 |  |  | 17.5 |  |  | 50.6 |
Performance units | (2.8 | ) |  | 5.7 |  |  | 11.6 |  |  | 16.0 |
Employee stock purchase plan | 2.9 |  |  | 2.7 |  |  | 11.0 |  |  | 10.2 |
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 cost and expenses | $ | 25.5 |  |  | $ | 56.6 |  |  | $ | 159.2 |  |  | $ | 186.1 |
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,
| 2015 |  | 2014
Market stock units | 181,000 |  |  | 236,000 |
Cash settled performance shares | 115,000 |  |  | 182,000 |
Performance units | 89,000 |  |  | 57,000 |
Time-vested restricted stock units | 393,000 |  |  | 437,000 |

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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 2 -Subparagraph (h)(1) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 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 S99 -Paragraph 1 -Subparagraph (SAB TOPIC 14.F) -URI http://asc.fasb.org/extlink&oid=27013229&loc=d3e301413-122809 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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