Equity Awards

3 Months Ended

Mar. 31, 2022

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, 2021 and 2022 (in thousands):

	For the three months ended March 31,
	2021		2022
Instructional and support costs	$	1,225	$	1,607
General and administration	2,675		3,461
Stock-based compensation expense included in operating expense	3,900		5,068
Tax benefit	1,000		1,334
Stock-based compensation expense, net of tax	$	2,900	$	3,734

During the three months ended March 31, 2021 and 2022, the Company recognized a $0.1 million windfall tax benefit and a $1.3 million tax shortfall, respectively, related to share-based payment arrangements, which was recorded as an adjustment to the provision for income taxes.