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Equity Awards | 9 Months Ended
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Sep. 30, 2020
Share-based Payment Arrangement [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, 2019 and 2020 (in thousands):
| For the three months ended September 30, |  | For the nine months ended September 30,
| 2019 |  | 2020 |  | 2019 |  | 2020
Instructional and support costs | $ | 945 |  |  | $ | 1,390 |  |  | $ | 2,820 |  |  | $ | 3,776 |
General and administration | 2,077 |  |  | 2,485 |  |  | 5,888 |  |  | 6,983 |
Merger and integration costs | (523) |  |  | — |  |  | 367 |  |  | — |
Stock-based compensation expense included in operating expense | 2,499 |  |  | 3,875 |  |  | 9,075 |  |  | 10,759 |
Tax benefit | 651 |  |  | 997 |  |  | 2,333 |  |  | 2,767 |
Stock-based compensation expense, net of tax | $ | 1,848 |  |  | $ | 2,878 |  |  | $ | 6,742 |  |  | $ | 7,992 |
During the nine months ended September 30, 2019 and 2020, the Company recognized a tax windfall related to share-based payment arrangements of approximately $4.0 million and $2.8 million, respectively, which was recorded as an adjustment to the provision for income taxes.

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- Definition The entire disclosure for share-based payment arrangement. + 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 + Details
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