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Share-Based Payments (Tables) | 6 Months Ended
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Jun. 30, 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 June 30, |  | For the Six Months Ended June 30,
(In millions) |  | 2020 |  | 2019 |  | 2020 |  | 2019
Research and development |  | $ | 15.2 |  |  | $ | 28.1 |  |  | $ | 48.5 |  |  | $ | 49.8 |
Selling, general and administrative |  | 30.3 |  |  | 54.8 |  |  | 73.4 |  |  | 82.6 |
Subtotal |  | 45.5 |  |  | 82.9 |  |  | 121.9 |  |  | 132.4 |
Capitalized share-based compensation costs |  | (1.5 | ) |  | (2.8 | ) |  | (3.0 | ) |  | (6.1 | )
Share-based compensation expense included in total cost and expenses |  | 44.0 |  |  | 80.1 |  |  | 118.9 |  |  | 126.3 |
Income tax effect |  | (7.0 | ) |  | (13.6 | ) |  | (20.3 | ) |  | (21.0 | )
Share-based compensation expense included in net income attributable to Biogen Inc. |  | $ | 37.0 |  |  | $ | 66.5 |  |  | $ | 98.6 |  |  | $ | 105.3 |
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) |  | 2020 |  | 2019 |  | 2020 |  | 2019
Market stock units |  | $ | 7.4 |  |  | $ | 7.8 |  |  | $ | 26.5 |  |  | $ | 15.5 |
Time-vested restricted stock units |  | 34.5 |  |  | 31.8 |  |  | 72.0 |  |  | 66.5 |
Cash settled performance units |  | (0.1 | ) |  | 0.4 |  |  | (1.7 | ) |  | (0.6 | )
Performance units |  | — |  |  | 0.3 |  |  | (0.1 | ) |  | 0.8 |
Performance stock units settled in stock |  | 2.1 |  |  | 12.1 |  |  | 12.4 |  |  | 14.1 |
Performance stock units settled in cash |  | (4.0 | ) |  | 0.9 |  |  | 4.9 |  |  | 1.9 |
Employee stock purchase plan |  | 5.6 |  |  | 3.4 |  |  | 7.9 |  |  | 8.0 |
NST stock options |  | — |  |  | 26.2 |  |  | — |  |  | 26.2 |
Subtotal |  | 45.5 |  |  | 82.9 |  |  | 121.9 |  |  | 132.4 |
Capitalized share-based compensation costs |  | (1.5 | ) |  | (2.8 | ) |  | (3.0 | ) |  | (6.1 | )
Share-based compensation expense included in total cost and expenses |  | $ | 44.0 |  |  | $ | 80.1 |  |  | $ | 118.9 |  |  | $ | 126.3 |

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