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Share-Based Compensation | 6 Months Ended
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Mar. 31, 2022
Share-based Payment Arrangement [Abstract] |
Share-Based Compensation | Share-Based Compensation The following disclosure represents share-based compensation attributable to the Company based on the awards and terms previously granted to Company employees under BD share-based payment plans, and is representative of only those employees who are dedicated to the Company unless otherwise noted. Share-based compensation allocated to the Company for BD Corporate and Medical Segment employees who are not dedicated to the Company are included as a component of corporate allocations. The allocation of share-based compensation for BD Corporate and Medical Segment employees was $1.1 million and $1.1 million for the three months ended March 31, 2022 and 2021, respectively, and $2.7 million and $2.7 million for the six months ended March 31, 2022 and 2021, respectively. Share-Based Compensation Expense The fair value of share-based payments is recognized as compensation expense. BD estimates forfeitures based on experience at the time of grant and adjusts expense to reflect actual forfeitures. The amounts and location of compensation cost relating to both the Company’s employees and an allocation for BD Corporate and Medical Segment employees included in the condensed combined statements of income is as follows:
| Three months ended March 31, |  | Six months ended March 31,
| 2022 |  | 2021 |  | 2022 |  | 2021
Cost of products sold | $ | 0.7 |  |  | $ | 0.6 |  |  | $ | 1.7 |  |  | $ | 1.5 |
Selling and administrative expense | 2.8 |  |  | 1.7 |  |  | 5.7 |  |  | 3.9 |
Research and development expense | 0.4 |  |  | 0.6 |  |  | 1.1 |  |  | 1.3 |
Total Share-Based Compensation Expense | $ | 3.9 |  |  | $ | 2.9 |  |  | $ | 8.5 |  |  | $ | 6.7 |
Tax benefit associated with share-based compensation costs recognized | $ | 1.0 |  |  | $ | 0.7 |  |  | $ | 2.0 |  |  | $ | 1.6 |

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- Definition The entire disclosure for share-based payment arrangement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -URI http://asc.fasb.org/topic&trid=2228938 + Details
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