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Share-Based Payments (Tables) | 3 Months Ended
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Mar. 31, 2018
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 March 31,
(In millions) | 2018 |  | 2017
Research and development | $ | 21.9 |  |  | $ | 18.7 |
Selling, general and administrative | 28.5 |  |  | 29.4 |
Subtotal | 50.4 |  |  | 48.1 |
Capitalized share-based compensation costs | (3.4 | ) |  | (2.7 | )
Share-based compensation expense included in total cost and expenses | 47.0 |  |  | 45.4 |
Income tax effect | (7.6 | ) |  | (12.4 | )
Share-based compensation expense included in net income attributable to Biogen Inc. | $ | 39.4 |  |  | $ | 33.0 |
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 March 31,
(In millions) | 2018 |  | 2017
Market stock units | $ | 6.1 |  |  | $ | 9.6 |
Time-vested restricted stock units | 36.1 |  |  | 26.9 |
Cash settled performance units | 4.3 |  |  | 3.5 |
Performance units | (0.8 | ) |  | 4.5 |
Performance stock units settled in stock | 0.7 |  |  | — |
Performance stock units settled in cash | 0.1 |  |  | — |
Employee stock purchase plan | 3.9 |  |  | 3.6 |
Subtotal | 50.4 |  |  | 48.1 |
Capitalized share-based compensation costs | (3.4 | ) |  | (2.7 | )
Share-based compensation expense included in total cost and expenses | $ | 47.0 |  |  | $ | 45.4 |

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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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