Total stock-based compensation expense and its net impact on basic and diluted earnings per share are as follows:


	Three Months Ended
(in thousands)		March 31, 2025		March 31, 2024
Cost of sales:
Maintenance and service		$	3,977	$	3,343
Operating expenses:
Selling, general and administrative		42,429		34,208
Research and development		23,837		21,113
Stock-based compensation expense before taxes		70,243		58,664
Related income tax benefits		(26,475)		(23,243)
Stock-based compensation expense, net of taxes		$	43,768	$	35,421