
17.	Other Consolidated Financial Statement Detail

Other Income (Expense), Net

Components of other income (expense), net, are summarized as follows:


	For the Three Months						For the Nine Months
	Ended September 30,						Ended September 30,
(In millions)	2011			2010			2011			2010

Interest income	$	5.3		$	3.1		$	13.3		$	18.6
Interest expense		(7.9	)		(9.3	)		(25.5	)		(26.6	)
Impairments of investments		(0.8	)		(2.8	)		(7.6	)		(19.8	)
Foreign exchange losses, net		(4.8	)		(3.5	)		(5.8	)		(3.2	)
Gain (loss) on sales of investments, net		(0.1	)		4.8			15.4			16.1
Other, net		0.6			0.8			0.7			0.6

Total other income (expense), net	$	(7.7	)	$	(6.9	)	$	(9.5	)	$	(14.3	)

Other Current Assets

Other current assets consist of the following:


	As of		As of
	September 30,		December 31,
(In millions)	2011		2010

Deferred tax assets	$	38.2	$	112.2
Prepaid taxes		29.4		31.4
Receivable from collaborations		12.9		7.3
Interest receivable		7.6		4.9
Derivative assets		18.9		1.3
Other prepaid expenses		60.8		47.9
Other		26.4		10.8

Total other current assets	$	194.2	$	215.8

Included as a component of the amounts comprising Other in the table above, which totaled $26.4 million as of September 30, 2011, is a receivable from Dompé Farmaceutici SpA of $13.3 million related to the sale of outstanding trade receivables of Biogen Dompé SRL. For additional information related to this transaction, please read Note 2, Acquisitions to these condensed consolidated financial statements.

Accrued Expenses and Other

Accrued expenses and other consists of the following:


	As of		As of
	September 30,		December 31,
(In millions)	2011		2010

Employee compensation and benefits	$	144.3	$	159.7
Revenue-related rebates		119.2		105.3
Restructuring reserve		2.6		66.4
Royalties and licensing fees		42.9		45.1
Deferred revenue		59.9		41.3
Collaboration expenses		51.7		31.6
Clinical development expenses		42.6		24.4
Interest payable		5.4		21.6
Construction in progress accrual		16.3		16.4
Current portion of contingent consideration		9.0		11.9
Derivative liabilities		2.0		12.2
Other		178.8		130.0

Total accrued expenses and other	$	674.7	$	665.9

For additional information related to restructuring charges accrued as of September 30, 2011 and December 31, 2010, please read Note 3, Restructuring to these condensed consolidated financial statements.

Included as a component of the amounts comprising Other in the table above, which totaled $178.8 million as of September 30, 2011, is a payable of $57.7 million related to the final upfront payment for the purchase of the noncontrolling interest in our joint venture investments in Biogen Dompé SRL and Biogen Dompé Switzerland GmbH. For additional information related to this transaction, please read Note 2, Acquisitions to these condensed consolidated financial statements.