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Share Tracking Award Plans (Tables) (Share tracking award plans (STAP))
12 Months Ended
Dec. 31, 2013
Share tracking award plans (STAP)
 
Awards granted under the STAP  
Schedule of assumptions to estimate the fair value of STAP awards
  As of December 31, 2013  
 
  2013   2012   2011  

Expected volatility

    32.7 %   32.8 %   38.0 %

Risk-free interest rate

    1.1 %   0.5 %   0.5 %

Expected term of awards (in years)

    3.9     3.7     3.9  

Expected forfeiture rate

    10.1 %   8.7 %   7.0 %

Expected dividend yield

    0.0 %   0.0 %   0.0 %
Summary of activity and status of STAP awards

  Number of
Awards
  Weighted-
Average
Exercise
Price
  Weighted
Average
Remaining
Contractual
Term
(Years)
  Aggregate
Intrinsic
Value
(in 000s)
 

Outstanding at January 1, 2013

    7,962,375   $ 49.00              

Granted

    3,372,994     57.55              

Exercised

    (2,049,136 )   43.55              

Forfeited

    (551,332 )   62.16              
                       

Outstanding at December 31, 2013

    8,734,901   $ 52.75     7.7   $ 526,976  
                   
                   

Exercisable at December 31, 2013

    3,277,377   $ 47.50     6.2   $ 214,929  
                   
                   

Expected to vest at December 31, 2013

    4,895,737   $ 55.95     8.5   $ 279,704  
                   
                   
Schedule of share-based compensation expense (benefit) recognized in connection with the STAP

Share-based compensation expense (benefit) recognized in connection with the STAP is as follows (in thousands):

 
  Year Ended December 31,  
 
  2013   2012   2011  

Research and development

  $ 134,355   $ 11,130   $ (8,190 )

Selling, general and administrative

    143,407     14,490     (8,023 )

Cost of product sales

    6,124     1,230     (174 )
               

Share-based compensation expense (benefit) before taxes

    283,886     26,850     (16,387 )

Related income tax (benefit) expense

    (106,693 )   (9,902 )   6,058  
               

Share-based compensation expense (benefit), net of taxes

  $ 177,193   $ 16,948   $ (10,329 )
               
               

Share-based compensation capitalized as part of inventory

  $ 1,593   $ 275   $ (203 )