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Equity Awards

6 Months Ended

Jun. 30, 2021

Share-based Payment Arrangement [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 six months ended June 30, 2020 and 2021 (in thousands):


	For the three months ended June 30,				For the six months ended June 30,
	2020		2021		2020		2021
Instructional and support costs	$	1,356	$	1,281	$	2,386	$	2,506
General and administration	2,503		3,368		4,498		6,043
Restructuring costs	—		(481)		—		(481)
Stock-based compensation expense included in operating expense	3,859		4,168		6,884		8,068
Tax benefit	993		1,131		1,770		2,131
Stock-based compensation expense, net of tax	$	2,866	$	3,037	$	5,114	$	5,937

During the six months ended June 30, 2020 and 2021, the Company recognized a $2.8 million windfall tax benefit and an $18,000 tax shortfall, respectively, related to share-based payment arrangements, which was recorded as an adjustment to the provision for income taxes.