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Equity Awards | 6 Months Ended
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Jun. 30, 2023
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 six months ended June 30, 2022 and 2023 (in thousands):
| For the three months ended June 30, |  | For the six months ended June 30,
| 2022 |  | 2023 |  | 2022 |  | 2023
Instructional and support costs | $ | 1,781 |  |  | $ | 1,665 |  |  | $ | 3,388 |  |  | $ | 3,531 |
General and administration | 3,748 |  |  | 3,732 |  |  | 7,209 |  |  | 7,498 |
Restructuring costs | — |  |  | 96 |  |  | — |  |  | 96 |
Stock-based compensation expense included in operating expense | 5,529 |  |  | 5,493 |  |  | 10,597 |  |  | 11,125 |
Tax benefit | 1,456 |  |  | 1,455 |  |  | 2,790 |  |  | 2,934 |
Stock-based compensation expense, net of tax | $ | 4,073 |  |  | $ | 4,038 |  |  | $ | 7,807 |  |  | $ | 8,191 |
During the six months ended June 30, 2022 and 2023, the Company recognized shortfall tax impacts of approximately $1.4 million and $1.3 million, respectively, related to share-based payment arrangements, which were adjustments to the provision for income taxes.

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