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Equity Awards
 6 Months Ended
Jun. 30, 2019
Disclosure of Compensation Related Costs, Share-based Payments [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 and six months ended June 30, 2018 and 2019 (in thousands):
 
For the three months ended
June 30,
 
For the six months ended
June 30,
 
2018
 
2019
 
2018
 
2019
Instructional and support costs
$
499

 
$
1,017

 
$
1,118

 
$
1,875

General and administration
2,751

 
2,138

 
4,819

 
3,811

Merger and integration costs
—

 
411

 
—

 
890

Stock-based compensation expense included in operating expense
3,250

 
3,566

 
5,937

 
6,576

Tax benefit
894

 
923

 
1,646

 
1,682

Stock-based compensation expense, net of tax
$
2,356

 
$
2,643

 
$
4,291

 
$
4,894


During the six months ended June 30, 2018 and 2019, the Company recognized a tax windfall related to share-based payment arrangements of approximately $2.0 million and $3.5 million, respectively, which was recorded as an adjustment to the provision for income taxes.