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Share-Based Payments (Tables) | 3 Months Ended
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Mar. 31, 2020
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 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 |
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) | 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 |

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- Definition Tabular disclosure of allocation of amount expensed and capitalized for award under share-based payment arrangement to statement of income or comprehensive income and statement of financial position. Includes, but is not limited to, corresponding line item in financial statement. + 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=116856206&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=116856206&loc=d3e5047-113901 + Details
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