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Share-based Payments | 3 Months Ended
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Mar. 31, 2020
Share-based Payment Arrangement [Abstract] |
Share-based Payments | Share-based Payments Share-based Compensation Expense 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) | 2020 |  | 2019
Research and development | $ | 33.3 |  |  | $ | 21.7 |
Selling, general and administrative | 43.1 |  |  | 27.8 |
Subtotal | 76.4 |  |  | 49.5 |
Capitalized share-based compensation costs | (1.5 | ) |  | (3.3 | )
Share-based compensation expense included in total cost and expenses | 74.9 |  |  | 46.2 |
Income tax effect | (13.3 | ) |  | (7.4 | )
Share-based compensation expense included in net income attributable to Biogen Inc. | $ | 61.6 |  |  | $ | 38.8 |
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) | 2020 |  | 2019
Market stock units | $ | 19.1 |  |  | $ | 7.7 |
Time-vested restricted stock units | 37.5 |  |  | 34.7 |
Cash settled performance units | (1.6 | ) |  | (1.0 | )
Performance units | (0.1 | ) |  | 0.5 |
Performance stock units settled in stock | 10.3 |  |  | 2.0 |
Performance stock units settled in cash | 8.9 |  |  | 1.0 |
Employee stock purchase plan | 2.3 |  |  | 4.6 |
Subtotal | 76.4 |  |  | 49.5 |
Capitalized share-based compensation costs | (1.5 | ) |  | (3.3 | )
Share-based compensation expense included in total cost and expenses | $ | 74.9 |  |  | $ | 46.2 |
We estimate the fair value of our obligations associated with our performance units, cash settled performance units and performance stock units settled in cash at the end of each reporting period through expected settlement. Cumulative adjustments to these obligations are recognized each quarter to reflect changes in the stock price and estimated outcome of the performance-related conditions.

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- Definition The entire disclosure for share-based payment arrangement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -URI http://asc.fasb.org/topic&trid=2228938 + Details
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