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Equity Awards

9 Months Ended

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

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No definition available.

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