Equity Awards

9 Months Ended

Sep. 30, 2022

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 nine months ended September 30, 2021 and 2022 (in thousands):


	For the three months ended September 30,				For the nine months ended September 30,
	2021		2022		2021		2022
Instructional and support costs	$	1,365	$	1,802	$	3,871	$	5,190
General and administration	3,503		3,810		9,546		11,019
Restructuring costs	(222)		—		(703)		—
Stock-based compensation expense included in operating expense	4,646		5,612		12,714		16,209
Tax benefit	1,228		1,460		3,359		4,250
Stock-based compensation expense, net of tax	$	3,418	$	4,152	$	9,355	$	11,959

During the nine months ended September 30, 2021 and 2022, the Company recognized a $26,000 and $1.4 million tax shortfall, respectively, related to share-based payment arrangements, which was recorded as an adjustment to the provision for income taxes.