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Share-Based Payments (Tables) | 6 Months Ended
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Jun. 30, 2019
Share-based Payment Arrangement [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) | 2019 |  | 2018 |  | 2019 |  | 2018
Research and development | $ | 28.1 |  |  | $ | 17.6 |  |  | $ | 49.8 |  |  | $ | 39.5 |
Selling, general and administrative | 54.8 |  |  | 25.2 |  |  | 82.6 |  |  | 53.7 |
Subtotal | 82.9 |  |  | 42.8 |  |  | 132.4 |  |  | 93.2 |
Capitalized share-based compensation costs | (2.8 | ) |  | (2.8 | ) |  | (6.1 | ) |  | (6.2 | )
Share-based compensation expense included in total cost and expenses | 80.1 |  |  | 40.0 |  |  | 126.3 |  |  | 87.0 |
Income tax effect | (13.6 | ) |  | (6.5 | ) |  | (21.0 | ) |  | (14.1 | )
Share-based compensation expense included in net income attributable to Biogen Inc. | $ | 66.5 |  |  | $ | 33.5 |  |  | $ | 105.3 |  |  | $ | 72.9 |
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) | 2019 |  | 2018 |  | 2019 |  | 2018
Market stock units | $ | 7.8 |  |  | $ | 7.1 |  |  | $ | 15.5 |  |  | $ | 13.2 |
Time-vested restricted stock units | 31.8 |  |  | 30.6 |  |  | 66.5 |  |  | 66.7 |
Cash settled performance units | 0.4 |  |  | (0.7 | ) |  | (0.6 | ) |  | 3.6 |
Performance units | 0.3 |  |  | 2.0 |  |  | 0.8 |  |  | 1.2 |
Performance stock units settled in stock | 12.1 |  |  | 1.4 |  |  | 14.1 |  |  | 2.1 |
Performance stock units settled in cash | 0.9 |  |  | 0.3 |  |  | 1.9 |  |  | 0.4 |
Employee stock purchase plan | 3.4 |  |  | 2.1 |  |  | 8.0 |  |  | 6.0 |
NST stock options | 26.2 |  |  | — |  |  | 26.2 |  |  | — |
Subtotal | 82.9 |  |  | 42.8 |  |  | 132.4 |  |  | 93.2 |
Capitalized share-based compensation costs | (2.8 | ) |  | (2.8 | ) |  | (6.1 | ) |  | (6.2 | )
Share-based compensation expense included in total cost and expenses | $ | 80.1 |  |  | $ | 40.0 |  |  | $ | 126.3 |  |  | $ | 87.0 |

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