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SEGMENTS INFORMATION
 9 Months Ended
Sep. 30, 2020
Segment Reporting [Abstract]  
SEGMENT INFORMATION SEGMENT INFORMATION
The Company determines its business segments and reports segment information in accordance with how the Company’s chief operating decision maker (“CODM”) organizes the segments to evaluate performance, allocate resources and make business decisions. Segment results are based on the segment’s revenues and operating profit, where segment operating profit is defined as income from operations before unallocated costs. Expenses included in segment operating profit consist principally of direct selling and delivery costs as well as an allocation of certain shared services expenses. Certain corporate expenses are not allocated to specific segments as these expenses are not controllable at the segment level. Such expenses include certain types of professional fees, non-corporate taxes, compensation to non-employee directors and certain other general and administrative expenses, including compensation of specific groups of non-production employees. In addition, the Company does not allocate amortization of intangible assets acquired through business combinations, goodwill and other asset impairment charges, stock-based compensation expenses, acquisition-related costs and certain other one-time charges. These unallocated amounts are combined with total segment operating profit to arrive at consolidated income from operations as reported below in the reconciliation of segment operating profit to consolidated income before provision for income taxes. Additionally, management has determined that it is not practical to allocate identifiable assets by segment since such assets are used interchangeably among the segments.
The Company manages its business primarily based on the managerial responsibility for its client base and market. As managerial responsibility for a particular customer relationship generally correlates with the customer’s geographic location, there is a high degree of similarity between customer locations and the geographic boundaries of the Company’s reportable segments. In some cases, managerial responsibility for a particular customer is assigned to a management team in another region and is usually based on the strength of the relationship between customer executives and particular members of EPAM’s senior management team. In such cases, the customer’s activity would be reported through the management team’s reportable segment.
During the fourth quarter of 2019, the Company changed its management reporting of segment revenue to exclude other income. Prior year amounts presented below have been changed to conform to the new presentation.
Revenues from external customers and operating profit/(loss), before unallocated expenses, by reportable segment for the three and nine months ended September 30, 2020 and 2019, were as follows:
 Three Months Ended
September 30,		Nine Months Ended
September 30,
 2020201920202019
Segment revenues:
North America$391,605 $358,987 $1,167,536 $1,000,701 
Europe231,418 204,952 695,056 596,378 
Russia29,220 24,164 73,393 63,944 
Total segment revenues$652,243 $588,103 $1,935,985 $1,661,023 
Segment operating profit/(loss):  
North America$87,272 $79,310 $248,951 $213,114 
Europe43,018 27,550 109,223 87,014 
Russia2,958 5,524 (2,168)11,765 
Total segment operating profit$133,248 $112,384 $356,006 $311,893 
Intersegment transactions were excluded from the above on the basis that they are neither included in the measure of a segment’s profit and loss results, nor considered by the CODM during the review of segment results.
There were no customers that accounted for more than 10% of total segment revenues during the three and nine months ended September 30, 2020 and 2019.
Reconciliation of segment operating profit to consolidated income before provision for income taxes is presented below:
Three Months Ended
September 30,		Nine Months Ended
September 30,
2020201920202019
Total segment operating profit:$133,248 $112,384 $356,006 $311,893 
Unallocated amounts:
Stock-based compensation expense(23,474)(15,471)(54,794)(53,024)
Amortization of intangibles assets(3,086)(2,554)(9,215)(7,293)
Other acquisition-related expenses (243)(1,144)(859)(2,505)
Other unallocated expenses(10,049)(12,650)(23,807)(30,966)
Income from operations96,396 80,565 267,331 218,105 
Interest and other income, net1,672 2,509 5,875 6,775 
Foreign exchange gain/(loss)5,896 (3,105)3,253 (10,151)
Income before provision for income taxes$103,964 $79,969 $276,459 $214,729 
Geographic Area Information
Long-lived assets include property and equipment, net of accumulated depreciation and amortization, and management has determined that it is not practical to allocate these assets by segment since such assets are used interchangeably among the segments. Physical locations and values of the Company’s long-lived assets are presented below:
As of
September 30,
2020		As of
December 31,
2019
Belarus$72,507 $75,984 
Ukraine30,142 24,652 
United States16,329 15,637 
Russia13,686 17,980 
India6,349 7,443 
Poland5,032 5,029 
Hungary4,820 5,201 
Spain2,685 1,106 
China2,556 3,036 
Mexico2,431 2,353 
Other 7,152 6,838 
Total$163,689 $165,259 
The table below presents information about the Company’s revenues by customer location for the three and nine months ended September 30, 2020 and 2019:
Three Months Ended
September 30,		Nine Months Ended
September 30,
2020201920202019
United States$371,366 $340,803 $1,106,459 $959,471 
United Kingdom77,519 74,992 251,928 209,773 
Switzerland50,399 38,781 144,158 110,378 
Netherlands28,827 22,161 81,973 63,816 
Russia27,963 23,668 69,372 62,020 
Germany22,172 20,940 62,163 59,716 
Canada18,219 17,582 52,724 50,339 
Other locations55,778 49,176 167,208 145,510 
Total$652,243 $588,103 $1,935,985 $1,661,023