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SEGMENT INFORMATION
 6 Months Ended
Jun. 30, 2024
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, certain taxes included in operating expenses, 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 and benefits. 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 client relationship generally correlates with the client’s geographic location, there is a high degree of similarity between client locations and the geographic boundaries of the Company’s reportable segments. In some cases, managerial responsibility for a particular client is assigned to a management team in another region and is usually based on the strength of the relationship between client executives and particular members of EPAM’s senior management team. In such cases, the client’s activity would be reported through the management team’s reportable segment.
On July 26, 2023, the Company completed the sale of its remaining holdings in Russia to a third party. As a result of this sale, the Company no longer has operations associated with this segment.
Revenues from external clients and operating profit/(loss), before unallocated expenses, by reportable segment for the three and six months ended June 30, 2024 and 2023, were as follows:
 Three Months Ended
June 30,		Six Months Ended
June 30,
 2024202320242023
Segment revenues:
North America$698,629 $680,071 $1,403,358 $1,390,028 
Europe447,968 483,442 908,704 976,589 
Russia— 6,693 — 14,530 
Total segment revenues$1,146,597 $1,170,206 $2,312,062 $2,381,147 
Segment operating profit/(loss):  
North America$122,838 $131,660 $243,502 $254,491 
Europe54,538 64,801 115,057 124,705 
Russia— (2,743)— (5,748)
Total segment operating profit$177,376 $193,718 $358,559 $373,448 
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 clients that accounted for more than 10% of total segment revenues during the three and six months ended June 30, 2024 and 2023.
Reconciliation of segment operating profit to consolidated income before provision for income taxes is presented below:
Three Months Ended
June 30,		Six Months Ended
June 30,
2024202320242023
Total segment operating profit:$177,376 $193,718 $358,559 $373,448 
Unallocated amounts:
Stock-based compensation expense(35,684)(33,110)(80,475)(71,689)
Amortization of intangibles assets(5,821)(5,483)(11,770)(11,020)
Other acquisition-related expenses (456)(1,340)(1,679)(1,581)
Other unallocated expenses(14,854)(9,439)(33,542)(24,441)
Income from operations120,561 144,346 231,093 264,717 
Interest and other income, net12,036 11,710 27,078 23,231 
Foreign exchange gain/(loss)1,213 (6,010)(706)(10,618)
Income before provision for income taxes$133,810 $150,046 $257,465 $277,330 
Geographic Area Information
Long-lived assets presented in the table below 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
June 30,
2024		As of
December 31,
2023
Ukraine$59,792 $62,653 
Belarus47,377 49,875 
United States37,070 42,510 
India13,166 12,735 
Poland12,396 15,057 
Hungary5,171 6,683 
Other 35,406 45,540 
Total$210,378 $235,053 
The table below presents information about the Company’s revenues by client location for the three and six months ended June 30, 2024 and 2023:
Three Months Ended
June 30,		Six Months Ended
June 30,
2024202320242023
United States$662,567 $649,622 $1,329,715 $1,329,059 
United Kingdom127,822 152,481 263,723 307,808 
Switzerland101,310 89,497 199,754 179,358 
Germany49,561 45,028 100,023 87,763 
Netherlands45,091 58,408 96,761 117,508 
Canada21,113 26,485 43,733 54,317 
Russia— 5,872 — 11,745 
Other locations139,133 142,813 278,353 293,589 
Total$1,146,597 $1,170,206 $2,312,062 $2,381,147