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Share-Based Payments (Tables) | 3 Months Ended
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Mar. 31, 2021
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) |  | 2021 |  | 2020 |  |  |  |
Research and development |  | $ | 33.6 |  |  | $ | 33.3 |  |  |  |  |
Selling, general and administrative |  | 44.9 |  |  | 43.1 |  |  |  |  |
Subtotal |  | 78.5 |  |  | 76.4 |  |  |  |  |
Capitalized share-based compensation costs |  | (2.6) |  |  | (1.5) |  |  |  |  |
Share-based compensation expense included in total cost and expense |  | 75.9 |  |  | 74.9 |  |  |  |  |
Income tax effect |  | (14.0) |  |  | (13.3) |  |  |  |  |
Share-based compensation expense included in net income attributable to Biogen Inc. |  | $ | 61.9 |  |  | $ | 61.6 |  |  |  |  |
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) |  | 2021 |  | 2020 |  |  |  |
Market stock units |  | $ | 16.5 |  |  | $ | 19.1 |  |  |  |  |
Time-vested restricted stock units |  | 42.8 |  |  | 37.5 |  |  |  |  |
Cash settled performance units |  | — |  |  | (1.6) |  |  |  |  |
Performance units |  | — |  |  | (0.1) |  |  |  |  |
Performance stock units settled in stock |  | 6.3 |  |  | 10.3 |  |  |  |  |
Performance stock units settled in cash |  | 6.0 |  |  | 8.9 |  |  |  |  |
Employee stock purchase plan |  | 6.9 |  |  | 2.3 |  |  |  |  |
Subtotal |  | 78.5 |  |  | 76.4 |  |  |  |  |
Capitalized share-based compensation costs |  | (2.6) |  |  | (1.5) |  |  |  |  |
Share-based compensation expense included in total cost and expense |  | $ | 75.9 |  |  | $ | 74.9 |  |  |  |  |

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- Definition Tabular disclosure of cost recognized for award under share-based payment arrangement by plan. Includes, but is not limited to, related tax benefit. + 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=120381028&loc=d3e5070-113901 + Details
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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=120381028&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=120381028&loc=d3e5047-113901 + Details
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