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Share-Based Payments (Tables)

3 Months Ended

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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- References

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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

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 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

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-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 10
-Section 50
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