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Equity Awards | 3 Months Ended
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Mar. 31, 2025
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 months ended March 31, 2024 and 2025 (in thousands):
| For the three months ended March 31, |  |
| 2024 |  | 2025 |  |  |  |
Instructional and support costs | $ | 1,233 |  |  | $ | 2,287 |  |  |  |  |
General and administration | 3,960 |  |  | 3,077 |  |  |  |  |
Restructuring costs | 136 |  |  | 107 |  |  |  |  |
Stock-based compensation expense included in operating expense | 5,329 |  |  | 5,471 |  |  |  |  |
Tax benefit | 1,425 |  |  | 1,435 |  |  |  |  |
Stock-based compensation expense, net of tax | $ | 3,904 |  |  | $ | 4,036 |  |  |  |  |
During the three months ended March 31, 2024 and 2025, the Company recognized shortfall tax impacts of approximately $1.3 million and windfall tax impacts of approximately $0.5 million, respectively, related to share-based payment arrangements, which were adjustments to the provision for income taxes.

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