Equity Awards

3 Months Ended

Mar. 31, 2023

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 months ended March 31, 2022 and 2023 (in thousands):


	For the three months ended March 31,
	2022		2023
Instructional and support costs	$	1,607	$	1,866
General and administration	3,461		3,766
Stock-based compensation expense included in operating expense	5,068		5,632
Tax benefit	1,334		1,479
Stock-based compensation expense, net of tax	$	3,734	$	4,153

During the three months ended March 31, 2022 and 2023, the Company recognized shortfall tax impacts of approximately $1.3 million and $1.4 million, respectively, related to share-based payment arrangements, which were adjustments to the provision for income taxes.