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Equity Awards | 9 Months Ended
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Sep. 30, 2021
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, 2020 and 2021 (in thousands):
| For the three months ended September 30, |  | For the nine months ended September 30, |  |
| 2020 |  | 2021 |  | 2020 |  | 2021 |  |  |  |
Instructional and support costs | $ | 1,390 |  |  | $ | 1,365 |  |  | $ | 3,776 |  |  | $ | 3,871 |  |  |  |  |
General and administration | 2,485 |  |  | 3,503 |  |  | 6,983 |  |  | 9,546 |  |  |  |  |
Restructuring costs | — |  |  | (222) |  |  | — |  |  | (703) |  |  |  |  |
Stock-based compensation expense included in operating expense | 3,875 |  |  | 4,646 |  |  | 10,759 |  |  | 12,714 |  |  |  |  |
Tax benefit | 997 |  |  | 1,228 |  |  | 2,767 |  |  | 3,359 |  |  |  |  |
Stock-based compensation expense, net of tax | $ | 2,878 |  |  | $ | 3,418 |  |  | $ | 7,992 |  |  | $ | 9,355 |  |  |  |  |
During the nine months ended September 30, 2020 and 2021, the Company recognized a $2.8 million windfall tax benefit and a $26,000 tax shortfall, respectively, related to share-based payment arrangements, 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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