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Share-Based Payments (Tables) | 9 Months Ended
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Sep. 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 September 30, |  | For the Nine Months Ended September 30,
(In millions) |  | 2022 |  | 2021 |  | 2022 |  | 2021
Research and development |  | $ | 24.5 |  |  | $ | 19.5 |  |  | $ | 72.6 |  |  | $ | 72.2 |
Selling, general and administrative |  | 46.5 |  |  | 42.6 |  |  | 129.3 |  |  | 127.8 |
Subtotal |  | 71.0 |  |  | 62.1 |  |  | 201.9 |  |  | 200.0 |
Capitalized share-based compensation costs |  | (2.0) |  |  | (1.9) |  |  | (7.1) |  |  | (6.3) |
Share-based compensation expense included in total cost and expense |  | 69.0 |  |  | 60.2 |  |  | 194.8 |  |  | 193.7 |
Income tax effect |  | (13.0) |  |  | (10.9) |  |  | (36.0) |  |  | (35.8) |
Share-based compensation expense included in net income attributable to Biogen Inc. |  | $ | 56.0 |  |  | $ | 49.3 |  |  | $ | 158.8 |  |  | $ | 157.9 |
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) |  | 2022 |  | 2021 |  | 2022 |  | 2021
Market stock units |  | $ | 4.0 |  |  | $ | 9.7 |  |  | $ | 11.4 |  |  | $ | 35.5 |
Time-vested restricted stock units |  | 48.7 |  |  | 38.8 |  |  | 150.4 |  |  | 121.9 |
Performance stock units settled in stock |  | 10.5 |  |  | 4.9 |  |  | 22.1 |  |  | 14.2 |
Performance stock units settled in cash |  | 5.4 |  |  | 4.4 |  |  | 7.9 |  |  | 13.9 |
Employee stock purchase plan |  | 2.4 |  |  | 4.3 |  |  | 10.1 |  |  | 14.5 |
Subtotal |  | 71.0 |  |  | 62.1 |  |  | 201.9 |  |  | 200.0 |
Capitalized share-based compensation costs |  | (2.0) |  |  | (1.9) |  |  | (7.1) |  |  | (6.3) |
Share-based compensation expense included in total cost and expense |  | $ | 69.0 |  |  | $ | 60.2 |  |  | $ | 194.8 |  |  | $ | 193.7 |

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