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Share-Based Payments (Tables)
 9 Months Ended
Sep. 30, 2018
Disclosure of Compensation Related Costs, Share-based Payments [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)
2018
 
2017
 
2018
 
2017
Research and development
$
21.0

 
$
19.5

 
$
60.5

 
$
55.7

Selling, general and administrative
29.4

 
23.6

 
83.1

 
71.9

Subtotal
50.4

 
43.1

 
143.6

 
127.6

Capitalized share-based compensation costs
(3.5
)
 
(2.5
)
 
(9.7
)
 
(7.6
)
Share-based compensation expense included in total cost and expenses
46.9

 
40.6

 
133.9

 
120.0

Income tax effect
(7.7
)
 
(10.9
)
 
(21.8
)
 
(31.8
)
Share-based compensation expense included in net income attributable to Biogen Inc.
$
39.2

 
$
29.7

 
$
112.1

 
$
88.2
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)
2018
 
2017
 
2018
 
2017
Market stock units
$
7.4

 
$
4.5

 
$
20.6

 
$
17.1

Time-vested restricted stock units
29.9

 
26.7

 
96.6

 
81.2

Cash settled performance units
5.8

 
7.0

 
9.4

 
13.0

Performance units
3.0

 
3.2

 
4.2

 
8.9

Performance stock units settled in stock
1.3

 
—

 
3.4

 
—

Performance stock units settled in cash
1.1

 
—

 
1.5

 
—

Employee stock purchase plan
1.9

 
1.7

 
7.9

 
7.4

Subtotal
50.4

 
43.1

 
143.6

 
127.6

Capitalized share-based compensation costs
(3.5
)
 
(2.5
)
 
(9.7
)
 
(7.6
)
Share-based compensation expense included in total cost and expenses
$
46.9

 
$
40.6

 
$
133.9

 
$
120.0