Equity Awards

9 Months Ended

Sep. 30, 2023

Share-Based Payment Arrangement [Abstract]

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, 2022 and 2023 (in thousands):


	For the three months ended September 30,				For the nine months ended September 30,
	2022		2023		2022		2023
Instructional and support costs	$	1,802	$	597	$	5,190	$	4,128
General and administration	3,810		3,210		11,019		10,708
Restructuring costs	—		270		—		366
Stock-based compensation expense included in operating expense	5,612		4,077		16,209		15,202
Tax benefit	1,460		1,054		4,250		3,988
Stock-based compensation expense, net of tax	$	4,152	$	3,023	$	11,959	$	11,214

During the nine months ended September 30, 2022 and 2023, the Company recognized shortfall tax impacts of approximately $1.4 million related to share-based payment arrangements, which were adjustments to the provision for income taxes.