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Share-Based Payments (Tables) | 3 Months Ended
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Mar. 31, 2019
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) | 2019 |  | 2018
Research and development | $ | 21.7 |  |  | $ | 21.9 |
Selling, general and administrative | 27.8 |  |  | 28.5 |
Subtotal | 49.5 |  |  | 50.4 |
Capitalized share-based compensation costs | (3.3 | ) |  | (3.4 | )
Share-based compensation expense included in total cost and expenses | 46.2 |  |  | 47.0 |
Income tax effect | (7.4 | ) |  | (7.6 | )
Share-based compensation expense included in net income attributable to Biogen Inc. | $ | 38.8 |  |  | $ | 39.4 |
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) | 2019 |  | 2018
Market stock units | $ | 7.7 |  |  | $ | 6.1 |
Time-vested restricted stock units | 34.7 |  |  | 36.1 |
Cash settled performance units | (1.0 | ) |  | 4.3 |
Performance units | 0.5 |  |  | (0.8 | )
Performance stock units settled in stock | 2.0 |  |  | 0.7 |
Performance stock units settled in cash | 1.0 |  |  | 0.1 |
Employee stock purchase plan | 4.6 |  |  | 3.9 |
Subtotal | 49.5 |  |  | 50.4 |
Capitalized share-based compensation costs | (3.3 | ) |  | (3.4 | )
Share-based compensation expense included in total cost and expenses | $ | 46.2 |  |  | $ | 47.0 |

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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://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 + 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://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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