Equity Awards

6 Months Ended

Jun. 30, 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 and six months ended June 30, 2022 and 2023 (in thousands):


	For the three months ended June 30,				For the six months ended June 30,
	2022		2023		2022		2023
Instructional and support costs	$	1,781	$	1,665	$	3,388	$	3,531
General and administration	3,748		3,732		7,209		7,498
Restructuring costs	—		96		—		96
Stock-based compensation expense included in operating expense	5,529		5,493		10,597		11,125
Tax benefit	1,456		1,455		2,790		2,934
Stock-based compensation expense, net of tax	$	4,073	$	4,038	$	7,807	$	8,191

During the six months ended June 30, 2022 and 2023, the Company recognized shortfall tax impacts of approximately $1.4 million and $1.3 million, respectively, related to share-based payment arrangements, which were adjustments to the provision for income taxes.