Equity Awards

3 Months Ended

Mar. 31, 2021

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, 2020 and 2021 (in thousands):

	For the three months ended March 31,
	2020		2021
Instructional and support costs	$	1,030	$	1,225
General and administration	1,995		2,675
Stock-based compensation expense included in operating expense	3,025		3,900
Tax benefit	777		1,000
Stock-based compensation expense, net of tax	$	2,248	$	2,900

During the three months ended March 31, 2020 and 2021, the Company recognized a windfall tax benefit related to share-based payment arrangements of approximately $2.7 million and $0.1 million, respectively, which was recorded as an adjustment to the provision for income taxes.