CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Current assets
Cash and cash equivalents	$ 2,036,235	$ 1,681,344
Trade receivables and contract assets, net of allowance of $11,864 and $15,310, respectively	897,032	932,626
Short-term investments	60,739	60,336
Prepaid and other current assets	97,355	85,319
Total current assets	3,091,361	2,759,625
Property and equipment, net	235,053	273,348
Operating lease right-of-use assets, net	134,898	148,780
Intangible assets, net	71,118	77,652
Goodwill	562,459	529,072
Deferred tax assets	197,901	172,797
Other noncurrent assets	59,575	47,877
Total assets	4,352,365	4,009,151
Current liabilities
Accounts payable	31,992	30,852
Accrued compensation and benefits expenses	412,747	475,871
Accrued expenses and other current liabilities	124,823	154,339
Income taxes payable, current	38,812	46,069
Operating lease liabilities, current	36,558	40,352
Total current liabilities	644,932	747,483
Long-term debt	26,126	27,693
Operating lease liabilities, noncurrent	109,261	122,317
Other noncurrent liabilities	100,576	108,648
Total liabilities	880,895	1,006,141
Commitments and contingencies (Note 17)
Stockholders’ equity
Common stock, $0.001 par value; 160,000 authorized; 57,787 and 57,668 shares issued, 57,787 and 57,655 shares outstanding at December 31, 2023 and December 31, 2022, respectively	58	58
Additional paid-in capital	1,008,766	847,965
Retained earnings	2,501,107	2,248,948
Treasury stock	0	(118)
Accumulated other comprehensive loss	(39,040)	(95,321)
Total EPAM Systems Inc. stockholders’ equity	3,470,891	3,001,532
Noncontrolling interest in consolidated subsidiaries	579	1,478
Total equity	3,471,470	3,003,010
Total liabilities and equity	$ 4,352,365	$ 4,009,151