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Share-Based Payments (Details) - USD ($) $ in Millions | 3 Months Ended | 9 Months Ended
--- | --- | ---
Sep. 30, 2019 | Sep. 30, 2018 | Sep. 30, 2019 | Sep. 30, 2018
Share-based Compensation Expense included in consolidated statements of income |  |  |  |
Share-based compensation expense | $ 47.8 | $ 40.4 | $ 151.8 | $ 128.0
Subtotal | 49.6 | 50.4 | 182.0 | 143.6
Capitalized share-based compensation costs | (1.7) | (3.5) | (7.8) | (9.7)
Share-based compensation expense included in total costs and expenses | 47.9 | 46.9 | 174.2 | 133.9
Income tax effect | (8.1) | (7.7) | (29.1) | (21.8)
Research and development |  |  |  |
Share-based Compensation Expense included in consolidated statements of income |  |  |  |
Share-based compensation expense | 15.4 | 21.0 | 65.2 | 60.5
Selling, general and administrative |  |  |  |
Share-based Compensation Expense included in consolidated statements of income |  |  |  |
Share-based compensation expense | 34.2 | 29.4 | 116.8 | 83.1
Total share-based compensation expense, net of tax |  |  |  |
Share-based Compensation Expense included in consolidated statements of income |  |  |  |
Share-based compensation expense | $ 39.8 | $ 39.2 | $ 145.1 | $ 112.1

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