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Share-Based Payments (Tables) | 6 Months Ended
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Jun. 30, 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 June 30, |  | For the Six Months Ended June 30,
(In millions) |  | 2021 |  | 2020 |  | 2021 |  | 2020
Research and development |  | $ | 19.1 |  |  | $ | 15.2 |  |  | $ | 52.7 |  |  | $ | 48.5 |
Selling, general and administrative |  | 40.3 |  |  | 30.3 |  |  | 85.2 |  |  | 73.4 |
Subtotal |  | 59.4 |  |  | 45.5 |  |  | 137.9 |  |  | 121.9 |
Capitalized share-based compensation costs |  | (1.7) |  |  | (1.5) |  |  | (4.3) |  |  | (3.0) |
Share-based compensation expense included in total cost and expense |  | 57.7 |  |  | 44.0 |  |  | 133.6 |  |  | 118.9 |
Income tax effect |  | (10.9) |  |  | (7.0) |  |  | (24.9) |  |  | (20.3) |
Share-based compensation expense included in net income attributable to Biogen Inc. |  | $ | 46.8 |  |  | $ | 37.0 |  |  | $ | 108.7 |  |  | $ | 98.6 |
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 June 30, |  | For the Six Months Ended June 30,
(In millions) |  | 2021 |  | 2020 |  | 2021 |  | 2020
Market stock units |  | $ | 9.3 |  |  | $ | 7.4 |  |  | $ | 25.8 |  |  | $ | 26.5 |
Time-vested restricted stock units |  | 40.4 |  |  | 34.5 |  |  | 83.2 |  |  | 72.0 |
Cash settled performance units |  | — |  |  | (0.1) |  |  | — |  |  | (1.7) |
Performance units |  | — |  |  | — |  |  | — |  |  | (0.1) |
Performance stock units settled in stock |  | 3.0 |  |  | 2.1 |  |  | 9.3 |  |  | 12.4 |
Performance stock units settled in cash |  | 3.4 |  |  | (4.0) |  |  | 9.4 |  |  | 4.9 |
Employee stock purchase plan |  | 3.3 |  |  | 5.6 |  |  | 10.2 |  |  | 7.9 |
Subtotal |  | 59.4 |  |  | 45.5 |  |  | 137.9 |  |  | 121.9 |
Capitalized share-based compensation costs |  | (1.7) |  |  | (1.5) |  |  | (4.3) |  |  | (3.0) |
Share-based compensation expense included in total cost and expense |  | $ | 57.7 |  |  | $ | 44.0 |  |  | $ | 133.6 |  |  | $ | 118.9 |

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