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Equity Awards | 9 Months Ended
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Sep. 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 nine months ended September 30, 2018 and 2019 (in thousands):
| For the three months ended September 30, |  | For the nine months ended September 30,
| 2018 |  | 2019 |  | 2018 |  | 2019
Instructional and support costs | $ | 703 |  |  | $ | 945 |  |  | $ | 1,821 |  |  | $ | 2,820 |
General and administration | 2,869 |  |  | 2,077 |  |  | 7,688 |  |  | 5,888 |
Merger and integration costs | 2,272 |  |  | (523 | ) |  | 2,272 |  |  | 367 |
Stock-based compensation expense included in operating expense | 5,844 |  |  | 2,499 |  |  | 11,781 |  |  | 9,075 |
Tax benefit | 1,607 |  |  | 651 |  |  | 3,253 |  |  | 2,333 |
Stock-based compensation expense, net of tax | $ | 4,237 |  |  | $ | 1,848 |  |  | $ | 8,528 |  |  | $ | 6,742 |
During the nine months ended September 30, 2018 and 2019, the Company recognized a tax windfall related to share-based payment arrangements of approximately $3.5 million and $4.0 million, respectively, which was recorded as an adjustment to the provision for income taxes.

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- Definition The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -URI http://asc.fasb.org/topic&trid=2228938 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 50 -URI http://asc.fasb.org/subtopic&trid=2208855 + Details
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