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Share-Based Payments (Tables)
 9 Months Ended
Sep. 30, 2019
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)
2019
 
2018
 
2019
 
2018
Research and development
$
15.4

 
$
21.0

 
$
65.2

 
$
60.5

Selling, general and administrative
34.2

 
29.4

 
116.8

 
83.1

Subtotal
49.6

 
50.4

 
182.0

 
143.6

Capitalized share-based compensation costs
(1.7
)
 
(3.5
)
 
(7.8
)
 
(9.7
)
Share-based compensation expense included in total cost and expenses
47.9

 
46.9

 
174.2

 
133.9

Income tax effect
(8.1
)
 
(7.7
)
 
(29.1
)
 
(21.8
)
Share-based compensation expense included in net income attributable to Biogen Inc.
$
39.8

 
$
39.2

 
$
145.1

 
$
112.1
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)
2019
 
2018
 
2019
 
2018
Market stock units
$
9.3

 
$
7.4

 
$
24.8

 
$
20.6

Time-vested restricted stock units
37.9

 
29.9

 
104.4

 
96.6

Cash settled performance units
0.3

 
5.8

 
(0.3
)
 
9.4

Performance units
0.2

 
3.0

 
1.0

 
4.2

Performance stock units settled in stock
(1.1
)
 
1.3

 
13.0

 
3.4

Performance stock units settled in cash
1.3

 
1.1

 
3.2

 
1.5

Employee stock purchase plan
1.7

 
1.9

 
9.7

 
7.9

NST stock options
—

 
—

 
26.2

 
—

Subtotal
49.6

 
50.4

 
182.0

 
143.6

Capitalized share-based compensation costs
(1.7
)
 
(3.5
)
 
(7.8
)
 
(9.7
)
Share-based compensation expense included in total cost and expenses
$
47.9

 
$
46.9

 
$
174.2

 
$
133.9