CISCO SYSTEMS, INC. | 2013 | FY | 3

Share-based compensation expense consists primarily of expenses for stock options, stock purchase rights, restricted stock, and restricted stock units granted to employees. The following table summarizes share-based compensation expense (in millions):
Years Ended
July 27, 2013
 
July 28, 2012
 
July 30, 2011
Cost of sales—product
$
40

 
$
53

 
$
61

Cost of sales—service
138

 
156

 
177

Share-based compensation expense in cost of sales
178

 
209

 
238

Research and development
286

 
401

 
481

Sales and marketing
484

 
588

 
651

General and administrative
175

 
203

 
250

Restructuring and other charges
(3
)
 
—

 
—

Share-based compensation expense in operating expenses
942

 
1,192

 
1,382

Total share-based compensation expense
$
1,120

 
$
1,401

 
$
1,620

Income tax benefit for share-based compensation
$
285

 
$
335

 
$
444

us-gaap:ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock