Equity Awards

3 Months Ended

Mar. 31, 2020

Share-based Payment Arrangement [Abstract]

Equity Awards

Equity Awards

The following table sets forth the amount of stock-based compensation expense recorded in each of the expense line items for the three months ended March 31, 2019 and 2020 (in thousands):

	For the three months ended March 31,
	2019		2020
Instructional and support costs	$	858	$	1,030
General and administration	1,673		1,995
Merger and integration costs	479		—
Stock-based compensation expense included in operating expense	3,010		3,025
Tax benefit	759		777
Stock-based compensation expense, net of tax	$	2,251	$	2,248

During the three months ended March 31, 2019 and 2020, the Company recognized a tax windfall related to share-based payment arrangements of approximately $1.4 million and $2.7 million, respectively, which was recorded as an adjustment to the provision for income taxes.