CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Current assets
Cash and cash equivalents	$ 1,487,599	$ 1,446,625
Trade receivables and contract assets, net of allowance of $18,666 and $5,521, respectively	917,139	768,928
Short-term investments	60,216	0
Prepaid and other current assets	63,032	53,927
Total current assets	2,527,986	2,269,480
Property and equipment, net	209,700	236,214
Operating lease right-of-use assets, net	148,219	184,841
Intangible assets, net	79,220	101,143
Goodwill	505,542	530,723
Deferred tax assets	214,219	143,928
Other noncurrent assets	50,717	56,898
Total assets	3,735,603	3,523,227
Current liabilities
Accounts payable	28,288	24,847
Accrued compensation and benefits expenses	456,965	502,997
Accrued expenses and other current liabilities	161,922	142,014
Short-term debt	7,790	16,018
Income taxes payable, current	34,390	27,440
Operating lease liabilities, current	38,602	50,104
Total current liabilities	727,957	763,420
Long-term debt	28,198	30,234
Income taxes payable, noncurrent	57,375	42,454
Operating lease liabilities, noncurrent	122,700	142,802
Other noncurrent liabilities	40,729	48,480
Total liabilities	976,959	1,027,390
Commitments and contingencies (Note 13)
Stockholders’ equity
Common stock, $0.001 par value; 160,000 shares authorized; 57,516 and 56,868 shares issued, 57,502 and 56,849 shares outstanding at September 30, 2022 and December 31, 2021, respectively	57	57
Additional paid-in capital	801,950	711,912
Retained earnings	2,093,909	1,829,532
Treasury stock	(118)	(177)
Accumulated other comprehensive loss	(138,632)	(54,207)
Total EPAM Systems Inc. stockholders’ equity	2,757,166	2,487,117
Noncontrolling interest in consolidated subsidiaries	1,478	8,720
Total stockholders’ equity	2,758,644	2,495,837
Total liabilities and stockholders’ equity	$ 3,735,603	$ 3,523,227