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Share-based Payments
 9 Months Ended
Sep. 30, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]  
Share-based Payments
Share-based Payments
Share-based Compensation Expense
The following table summarizes share-based compensation expense included within our condensed consolidated statements of income:
 
For the Three Months
Ended September 30,
 
For the Nine Months
Ended September 30,
(In millions)
2013
 
2012
 
2013
 
2012
Research and development
$
20.7

 
$
18.0

 
$
69.6

 
$
55.8

Selling, general and administrative
39.9

 
27.7

 
119.5

 
81.5

Subtotal
60.6

 
45.7

 
189.1

 
137.3

Capitalized share-based compensation costs
(2.4
)
 
(1.5
)
 
(7.4
)
 
(4.0
)
Share-based compensation expense included in total cost and expenses
58.2

 
44.2

 
181.7

 
133.3

Income tax effect
(17.4
)
 
(13.0
)
 
(54.3
)
 
(40.1
)
Share-based compensation expense included in net income attributable to Biogen Idec Inc.
$
40.8

 
$
31.2

 
$
127.4

 
$
93.2


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)
2013
 
2012
 
2013
 
2012
Stock options
$
0.1

 
$
0.7

 
$
0.5

 
$
1.6

Market stock units
12.2

 
5.6

 
27.2

 
17.2

Time-vested restricted stock units
25.3

 
21.4

 
77.2

 
69.5

Performance-vested restricted stock units settled in shares
—

 
—

 
—

 
0.1

Cash settled performance shares
20.6

 
16.4

 
76.8

 
45.1

Employee stock purchase plan
2.4

 
1.6

 
7.4

 
3.8

Subtotal
60.6

 
45.7

 
189.1

 
137.3

Capitalized share-based compensation costs
(2.4
)
 
(1.5
)
 
(7.4
)
 
(4.0
)
Share-based compensation expense included in total cost and expenses
$
58.2

 
$
44.2

 
$
181.7

 
$
133.3


Grants Under Share-based Compensation Plans
The following table summarizes our equity grants to employees, officers and directors under our current stock plans:
 
For the Nine Months
Ended September 30,
 
2013
 
2012
Market stock units
268,000

 
312,000

Cash settled performance shares
273,000

 
327,000

Time-vested restricted stock units
708,000

 
902,000


No performance-vested restricted stock units or stock options were granted during the nine months ended September 30, 2013 and 2012. In addition, for the nine months ended September 30, 2013, approximately 208,000 shares were issued under our employee stock purchase plan (ESPP) compared to approximately 225,000 shares issued in the prior year comparative period.