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Share-Based Payments (Tables) | 6 Months Ended
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Jun. 30, 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 June 30, |  | For the Six Months Ended June 30,
(In millions) | 2018 |  | 2017 |  | 2018 |  | 2017
Research and development | $ | 17.6 |  |  | $ | 17.5 |  |  | $ | 39.5 |  |  | $ | 36.2 |
Selling, general and administrative | 25.2 |  |  | 18.9 |  |  | 53.7 |  |  | 48.3 |
Subtotal | 42.8 |  |  | 36.4 |  |  | 93.2 |  |  | 84.5 |
Capitalized share-based compensation costs | (2.8 | ) |  | (2.4 | ) |  | (6.2 | ) |  | (5.1 | )
Share-based compensation expense included in total cost and expenses | 40.0 |  |  | 34.0 |  |  | 87.0 |  |  | 79.4 |
Income tax effect | (6.5 | ) |  | (8.5 | ) |  | (14.1 | ) |  | (20.9 | )
Share-based compensation expense included in net income attributable to Biogen Inc. | $ | 33.5 |  |  | $ | 25.5 |  |  | $ | 72.9 |  |  | $ | 58.5 |
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) | 2018 |  | 2017 |  | 2018 |  | 2017
Market stock units | $ | 7.1 |  |  | $ | 3.0 |  |  | $ | 13.2 |  |  | $ | 12.6 |
Time-vested restricted stock units | 30.6 |  |  | 27.6 |  |  | 66.7 |  |  | 54.5 |
Cash settled performance units | (0.7 | ) |  | 2.5 |  |  | 3.6 |  |  | 6.0 |
Performance units | 2.0 |  |  | 1.2 |  |  | 1.2 |  |  | 5.7 |
Performance stock units settled in stock | 1.4 |  |  | — |  |  | 2.1 |  |  | — |
Performance stock units settled in cash | 0.3 |  |  | — |  |  | 0.4 |  |  | — |
Employee stock purchase plan | 2.1 |  |  | 2.1 |  |  | 6.0 |  |  | 5.7 |
Subtotal | 42.8 |  |  | 36.4 |  |  | 93.2 |  |  | 84.5 |
Capitalized share-based compensation costs | (2.8 | ) |  | (2.4 | ) |  | (6.2 | ) |  | (5.1 | )
Share-based compensation expense included in total cost and expenses | $ | 40.0 |  |  | $ | 34.0 |  |  | $ | 87.0 |  |  | $ | 79.4 |

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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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1) -URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -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=115993241&loc=d3e301413-122809 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5047-113901 + Details
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