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Share-Based Payments (Tables) | 9 Months Ended
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Sep. 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 September 30, |  | For the Nine Months Ended September 30,
(In millions) | 2019 |  | 2018 |  | 2019 |  | 2018
Research and development | $ | 15.4 |  |  | $ | 21.0 |  |  | $ | 65.2 |  |  | $ | 60.5 |
Selling, general and administrative | 34.2 |  |  | 29.4 |  |  | 116.8 |  |  | 83.1 |
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 cost and expenses | 47.9 |  |  | 46.9 |  |  | 174.2 |  |  | 133.9 |
Income tax effect | (8.1 | ) |  | (7.7 | ) |  | (29.1 | ) |  | (21.8 | )
Share-based compensation expense included in net income attributable to Biogen Inc. | $ | 39.8 |  |  | $ | 39.2 |  |  | $ | 145.1 |  |  | $ | 112.1 |
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 September 30, |  | For the Nine Months Ended September 30,
(In millions) | 2019 |  | 2018 |  | 2019 |  | 2018
Market stock units | $ | 9.3 |  |  | $ | 7.4 |  |  | $ | 24.8 |  |  | $ | 20.6 |
Time-vested restricted stock units | 37.9 |  |  | 29.9 |  |  | 104.4 |  |  | 96.6 |
Cash settled performance units | 0.3 |  |  | 5.8 |  |  | (0.3 | ) |  | 9.4 |
Performance units | 0.2 |  |  | 3.0 |  |  | 1.0 |  |  | 4.2 |
Performance stock units settled in stock | (1.1 | ) |  | 1.3 |  |  | 13.0 |  |  | 3.4 |
Performance stock units settled in cash | 1.3 |  |  | 1.1 |  |  | 3.2 |  |  | 1.5 |
Employee stock purchase plan | 1.7 |  |  | 1.9 |  |  | 9.7 |  |  | 7.9 |
NST stock options | — |  |  | — |  |  | 26.2 |  |  | — |
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 cost and expenses | $ | 47.9 |  |  | $ | 46.9 |  |  | $ | 174.2 |  |  | $ | 133.9 |

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