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Share-Based Compensation Plans | 9 Months Ended
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Jul. 31, 2017
Share-based Compensation [Abstract] |
Share-Based Compensation Plans | Share-Based Compensation Plans Cooper has several share-based compensation plans that are described in the Company’s Annual Report on Form 10‑K for the fiscal year ended October 31, 2016. The compensation expense and related income tax benefit recognized in our consolidated condensed financial statements for share-based awards were as follows:
Periods Ended July 31, | Three Months |  | Nine Months
(In millions) | 2017 |  | 2016 |  | 2017 |  | 2016
Selling, general and administrative expense | $ | 7.7 |  |  | $ | 6.4 |  |  | $ | 24.9 |  |  | $ | 19.2 |
Cost of sales | (0.1 | ) |  | 0.7 |  |  | 1.9 |  |  | 1.8 |
Research and development expense | 0.3 |  |  | 0.3 |  |  | 0.9 |  |  | 0.9 |
Total share-based compensation expense | $ | 7.9 |  |  | $ | 7.4 |  |  | $ | 27.7 |  |  | $ | 21.9 |
Related income tax benefit | $ | 2.6 |  |  | $ | 2.2 |  |  | $ | 8.5 |  |  | $ | 6.5 |
We capitalized share-based compensation expense as part of the cost of inventory in the amounts of $0.8 million and $2.8 million during the three and nine months ended July 31, 2017, respectively; and $0.7 million and $1.8 million during the three and nine months ended July 31, 2016, respectively. In the third quarter of fiscal 2017, there was an adjustment to cost of sales of $0.9 million to increase share-based compensation capitalized in inventory.

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- Definition The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 40 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=65895303&loc=d3e17540-113929 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 50 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=68057994&loc=d3e25284-112666 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 14) -URI http://asc.fasb.org/extlink&oid=27013229&loc=d3e301413-122809 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5444-113901 + Details
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