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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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Share based compensation expense included in costs and expenses.

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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

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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.

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The total recognized tax benefit related to compensation cost for equity-based payment arrangements recognized in income during the period.

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