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Share-Based Payments (Tables)

9 Months Ended

Sep. 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 September 30,												For the Nine Months Ended September 30,
(In millions)						2021						2020						2021						2020
Research and development						$	19.5					$	14.6					$	72.2					$	63.1
Selling, general and administrative						42.6						25.0						127.8						98.4
Subtotal						62.1						39.6						200.0						161.5
Capitalized share-based compensation costs						(1.9)						(1.9)						(6.3)						(4.9)
Share-based compensation expense included in total cost and expense						60.2						37.7						193.7						156.6
Income tax effect						(10.9)						(5.4)						(35.8)						(25.7)
Share-based compensation expense included in net income attributable to Biogen Inc.						$	49.3					$	32.3					$	157.9					$	130.9

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 September 30,												For the Nine Months Ended September 30,
(In millions)						2021						2020						2021						2020
Market stock units						$	9.7					$	5.5					$	35.5					$	32.0
Time-vested restricted stock units						38.8						35.3						121.9						107.3
Cash settled performance units						—						—						—						(1.7)
Performance units						—						—						—						(0.1)
Performance stock units settled in stock						4.9						(8.4)						14.2						4.0
Performance stock units settled in cash						4.4						4.1						13.9						9.0
Employee stock purchase plan						4.3						3.1						14.5						11.0
Subtotal						62.1						39.6						200.0						161.5
Capitalized share-based compensation costs						(1.9)						(1.9)						(6.3)						(4.9)
Share-based compensation expense included in total cost and expense						$	60.2					$	37.7					$	193.7					$	156.6

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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
-Subparagraph (h)(1)
-URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901

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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
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-Name Accounting Standards Codification
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-Publisher FASB
-Name Accounting Standards Codification
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