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Share-Based Payments (Details) - USD ($) $ in Millions | 3 Months Ended | 6 Months Ended
--- | --- | ---
Jun. 30, 2017 | Jun. 30, 2016 | Jun. 30, 2017 | Jun. 30, 2016
Share-based Compensation Expense included in consolidated statements of income |  |  |  |
Subtotal | $ 36.4 | $ 50.2 | $ 84.5 | $ 104.5
Capitalized share-based compensation costs | (2.4) | (4.4) | (5.1) | (7.5)
Share-based compensation expense included in total costs and expenses | 34.0 | 45.8 | 79.4 | 97.0
Income tax effect | (8.5) | (12.7) | (20.9) | (27.9)
Research and development |  |  |  |
Share-based Compensation Expense included in consolidated statements of income |  |  |  |
Share-based compensation expense | (17.5) | (21.5) | (36.2) | (42.9)
Selling, general and administrative |  |  |  |
Share-based Compensation Expense included in consolidated statements of income |  |  |  |
Share-based compensation expense | (18.9) | (28.7) | (48.3) | (63.4)
Restructuring charges |  |  |  |
Share-based Compensation Expense included in consolidated statements of income |  |  |  |
Share-based compensation expense | 0.0 | 0.0 | 0.0 | (1.8)
Total share-based compensation expense, net of tax |  |  |  |
Share-based Compensation Expense included in consolidated statements of income |  |  |  |
Share-based compensation expense | $ (25.5) | $ (33.1) | $ (58.5) | $ (69.1)

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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=96867065&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=96867065&loc=d3e5070-113901 + Details
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