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Equity Awards
6 Months Ended
Jun. 30, 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 and six months ended June 30, 2019 and 2020 (in thousands):
 
For the three months ended
June 30,
 
For the six months ended
June 30,
 
2019
 
2020
 
2019
 
2020
Instructional and support costs
$
1,017

 
$
1,356

 
$
1,875

 
$
2,386

General and administration
2,138

 
2,503

 
3,811

 
4,498

Merger and integration costs
411

 

 
890

 

Stock-based compensation expense included in operating expense
3,566

 
3,859

 
6,576

 
6,884

Tax benefit
923

 
993

 
1,682

 
1,770

Stock-based compensation expense, net of tax
$
2,643

 
$
2,866

 
$
4,894

 
$
5,114


During the six months ended June 30, 2019 and 2020, the Company recognized a tax windfall related to share-based payment arrangements of approximately $3.5 million and $2.8 million, respectively, which was recorded as an adjustment to the provision for income taxes.