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Share-Based Payments (Tables) | 6 Months Ended
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Jun. 30, 2017
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 June 30, |  | For the Six Months Ended June 30,
(In millions) | 2017 |  | 2016 |  | 2017 |  | 2016
Research and development | $ | 17.5 |  |  | $ | 21.5 |  |  | $ | 36.2 |  |  | $ | 42.9 |
Selling, general and administrative | 18.9 |  |  | 28.7 |  |  | 48.3 |  |  | 63.4 |
Restructuring charges | — |  |  | — |  |  | — |  |  | (1.8 | )
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 cost and expenses | 34.0 |  |  | 45.8 |  |  | 79.4 |  |  | 97.0 |
Income tax effect | (8.5 | ) |  | (12.7 | ) |  | (20.9 | ) |  | (27.9 | )
Share-based compensation expense included in net income attributable to Biogen Inc. | $ | 25.5 |  |  | $ | 33.1 |  |  | $ | 58.5 |  |  | $ | 69.1 |
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 June 30, |  | For the Six Months Ended June 30,
(In millions) | 2017 |  | 2016 |  | 2017 |  | 2016
Market stock units | $ | 3.0 |  |  | $ | 7.9 |  |  | $ | 12.6 |  |  | $ | 21.3 |
Time-vested restricted stock units | 27.6 |  |  | 33.9 |  |  | 54.5 |  |  | 64.0 |
Cash settled performance units | 2.5 |  |  | 4.6 |  |  | 6.0 |  |  | 4.8 |
Performance units | 1.2 |  |  | 1.3 |  |  | 5.7 |  |  | 8.2 |
Employee stock purchase plan | 2.1 |  |  | 2.5 |  |  | 5.7 |  |  | 6.2 |
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 cost and expenses | $ | 34.0 |  |  | $ | 45.8 |  |  | $ | 79.4 |  |  | $ | 97.0 |

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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=96867065&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=96867065&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=96867065&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 + Details
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