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Share-Based Payments (Tables) | 6 Months Ended
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Jun. 30, 2022
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) |  | 2022 |  | 2021 |  | 2022 |  | 2021
Research and development |  | $ | 22.4 |  |  | $ | 19.1 |  |  | $ | 48.1 |  |  | $ | 52.7 |
Selling, general and administrative |  | 36.7 |  |  | 40.3 |  |  | 82.8 |  |  | 85.2 |
Subtotal |  | 59.1 |  |  | 59.4 |  |  | 130.9 |  |  | 137.9 |
Capitalized share-based compensation costs |  | (2.3) |  |  | (1.7) |  |  | (5.1) |  |  | (4.3) |
Share-based compensation expense included in total cost and expense |  | 56.8 |  |  | 57.7 |  |  | 125.8 |  |  | 133.6 |
Income tax effect |  | (10.2) |  |  | (10.9) |  |  | (23.0) |  |  | (24.9) |
Share-based compensation expense included in net income attributable to Biogen Inc. |  | $ | 46.6 |  |  | $ | 46.8 |  |  | $ | 102.8 |  |  | $ | 108.7 |
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) |  | 2022 |  | 2021 |  | 2022 |  | 2021
Market stock units |  | $ | 1.5 |  |  | $ | 9.3 |  |  | $ | 7.4 |  |  | $ | 25.8 |
Time-vested restricted stock units |  | 50.4 |  |  | 40.4 |  |  | 101.7 |  |  | 83.2 |
Performance stock units settled in stock |  | 3.3 |  |  | 3.0 |  |  | 11.6 |  |  | 9.3 |
Performance stock units settled in cash |  | 1.1 |  |  | 3.4 |  |  | 2.5 |  |  | 9.4 |
Employee stock purchase plan |  | 2.8 |  |  | 3.3 |  |  | 7.7 |  |  | 10.2 |
Subtotal |  | 59.1 |  |  | 59.4 |  |  | 130.9 |  |  | 137.9 |
Capitalized share-based compensation costs |  | (2.3) |  |  | (1.7) |  |  | (5.1) |  |  | (4.3) |
Share-based compensation expense included in total cost and expense |  | $ | 56.8 |  |  | $ | 57.7 |  |  | $ | 125.8 |  |  | $ | 133.6 |

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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=122041274&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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