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Share-Based Compensation (Tables)

9 Months Ended

Sep. 30, 2018

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Summary of Activity Related to Restricted Stock Granted under Company's Incentive Plan

A summary of the activity related to restricted stock granted under the Company’s Incentive Plan since December 31, 2017 is as follows:

		Total Shares				Weighted Average Grant Date Fair Value per Share
Outstanding as of December 31, 2017			776			$	49.16
Granted			163			$	92.34
Vested			(384	)		$	65.57
Forfeited, canceled or expired			(94	)		$	71.68
Outstanding as of September 30, 2018			461			$	63.27

Summary of Activity Related to Stock Options Granted under Company's Incentive Plan

During the nine months ended September 30, 2018, no options were granted. A summary of the activity since December 31, 2017 related to stock options granted under the Company’s Incentive Plan is as follows:

		Summary of Stock Options Outstanding
		Total Shares				Weighted Average Exercise Price per Share				Weighted Average Remaining Contractual Term (Years)				Aggregate Intrinsic Value ($)(1)
Outstanding as of December 31, 2017			694			$	17.31
Granted			—			$	—
Exercised			(130	)		$	16.07
Forfeited, canceled or expired			—			$	—
Outstanding as of September 30, 2018			564			$	17.60				2.03			$	53,657
Exercisable as of September 30, 2018			564			$	17.60				2.03			$	53,657

(1) Aggregate intrinsic value represents the value of the Company’s closing stock price on September 28, 2018 ($112.80) in excess of the exercise price multiplied by the number of shares underlying options outstanding or exercisable, as applicable.

Share-Based Compensation Expense

Share-based Compensation Expense

The table below outlines share-based compensation expense for the nine months ended September 30, 2018 and 2017 related to restricted stock and stock options granted:

		2018				2017
Technical and academic services		$	1,195			$	1,160
Counseling support and services			3,707				3,566
Marketing and communication			40				19
General and administrative			2,530				2,535
University related expenses			9,594				2,282
Share-based compensation expense included in operating expenses			17,066				9,562
Tax effect of share-based compensation			(4,267	)			(3,825	)
Share-based compensation expense, net of tax		$	12,799			$	5,737

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Tabular disclosure of the allocation of equity-based compensation costs to a given line item on the balance sheet and income statement for the period. This may include the reporting line for the costs and the amount capitalized and expensed.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
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Tabular disclosure for stock option plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value.

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-SubTopic 10
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Disclosure of the number and weighted-average grant date fair value for restricted stock and restricted stock units that were outstanding at the beginning and end of the year, and the number of restricted stock and restricted stock units that were granted, vested, or forfeited during the year.

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