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Equity Awards

9 Months Ended

Sep. 30, 2019

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

The following table sets forth the amount of stock-based compensation expense recorded in each of the expense line items for the three and nine months ended September 30, 2018 and 2019 (in thousands):



	For the three months ended September 30,					For the nine months ended September 30,
	2018		2019			2018		2019
Instructional and support costs	$	703	$	945		$	1,821	$	2,820
General and administration	2,869		2,077			7,688		5,888
Merger and integration costs	2,272		(523		)	2,272		367
Stock-based compensation expense included in operating expense	5,844		2,499			11,781		9,075
Tax benefit	1,607		651			3,253		2,333
Stock-based compensation expense, net of tax	$	4,237	$	1,848		$	8,528	$	6,742

During the nine months ended September 30, 2018 and 2019, the Company recognized a tax windfall related to share-based payment arrangements of approximately $3.5 million and $4.0 million, respectively, which was recorded as an adjustment to the provision for income taxes.