REVENUES (Tables)

6 Months Ended

Jun. 30, 2018

Revenue from Contract with Customer [Abstract]

Impact of Changes After Adoption of Topic 606

The following tables summarize the impacts of changes in accounting policies after adoption of Topic 606 on the Company’s condensed consolidated financial statements for the three and six months ended June 30, 2018, which primarily resulted from deferring the timing of revenue recognition for contracts that were previously recognized on a cash basis and recognizing revenues from certain license agreements at a point-in-time rather than over time:

	As of June 30, 2018
	As Reported		Balances Without Adoption of Topic 606		Effect of Change Higher/(Lower)
Balance Sheet
Liabilities
Accrued expenses and other current liabilities	$	72,443	$	72,426	$	17
Other noncurrent liabilities	16,421		16,424		(3		)
Stockholders’ equity
Retained earnings	$	633,950	$	633,964	$	(14	)

	Three Months Ended June 30, 2018						Six Months Ended June 30, 2018
	As Reported		Balances Without Adoption of Topic 606		Effect of Change Higher/(Lower)		As Reported			Balances Without Adoption of Topic 606			Effect of Change Higher/(Lower)
Income Statement
Revenues	$	445,647	$	444,951	$	696	$	869,795		$	869,812		$	(17	)
Income from operations	$	54,237	$	53,541	$	696	$	102,934		$	102,951		$	(17	)
Provision for/(benefit from) income taxes	$	6,864	$	6,728	$	136	$	(9,655	)	$	(9,652	)	$	(3	)
Net income	$	50,255	$	49,695	$	560	$	114,673		$	114,687		$	(14	)

Disaggregation of Revenues

The following tables show the disaggregation of the Company’s revenues by major client location, including a reconciliation of the disaggregated revenue with the reportable segments (Note 12 “Segment Information”) for the three and six months ended June 30, 2018:

	Three Months Ended June 30, 2018
Reportable Segments	North America		Europe		Russia		Total Segment Revenue		Other Income Included in Segment Revenues			Consolidated Revenues
Client Locations
North America	$	250,273	$	14,177	$	14	$	264,464	$	(13	)	$	264,451
Europe	3,086		146,998		—		150,084		(280		)	149,804
CIS	2,089		28		17,294		19,411		—			19,411
APAC	1,655		10,292		72		12,019		(38		)	11,981
Revenues	$	257,103	$	171,495	$	17,380	$	445,978	$	(331	)	$	445,647

	Six Months Ended June 30, 2018
Reportable Segments	North America		Europe			Russia			Total Segment Revenue		Other Income Included in Segment Revenues			Consolidated Revenues
Client Locations
North America	$	476,343	$	27,538	—	$	29	—	$	503,910	$	(13	)	$	503,897
Europe	5,826		297,478		—	42		—	303,346		(457		)	302,889
CIS	4,092		91		—	37,008		—	41,191		—			41,191
APAC	2,038		19,731		—	87		—	21,856		(38		)	21,818
Revenues	$	488,299	$	344,838		$	37,166		$	870,303	$	(508	)	$	869,795

The following tables show the disaggregation of the Company’s revenues by industry vertical, including a reconciliation of the disaggregated revenue with the reportable segments (Note 12 “Segment Information”) for the three and six months ended June 30, 2018:

	Three Months Ended June 30, 2018
Reportable Segments	North America		Europe		Russia		Total Segment Revenue		Other Income Included in Segment Revenues			Consolidated Revenues
Industry Vertical
Financial Services	$	26,732	$	62,496	$	14,091	$	103,319	$	(331	)	$	102,988
Travel & Consumer	47,104		52,120		1,792		101,016		—			101,016
Software & Hi-Tech	64,536		19,857		624		85,017		—			85,017
Business Information & Media	59,532		18,117		—		77,649		—			77,649
Life Sciences & Healthcare	32,876		5,649		—		38,525		—			38,525
Emerging Verticals	26,323		13,256		873		40,452		—			40,452
Revenues	$	257,103	$	171,495	$	17,380	$	445,978	$	(331	)	$	445,647

	Six Months Ended June 30, 2018
Reportable Segments	North America		Europe		Russia		Total Segment Revenue		Other Income Included in Segment Revenues			Consolidated Revenues
Industry Vertical
Financial Services	$	48,688	$	128,314	$	30,316	$	207,318	$	(508	)	$	206,810
Travel & Consumer	87,791		101,574		3,465		192,830		—			192,830
Software & Hi-Tech	125,100		40,151		1,388		166,639		—			166,639
Business Information & Media	116,869		36,987		—		153,856		—			153,856
Life Sciences & Healthcare	60,343		10,472		—		70,815		—			70,815
Emerging Verticals	49,508		27,340		1,997		78,845		—			78,845
Revenues	$	488,299	$	344,838	$	37,166	$	870,303	$	(508	)	$	869,795

The following tables show the disaggregation of the Company’s revenues by contract type including a reconciliation of the disaggregated revenue with the Company’s reportable segments (Note 12 “Segment Information”) for the three and six months ended June 30, 2018:

	Three Months Ended June 30, 2018
Reportable Segments	North America		Europe		Russia		Total Segment Revenue		Other Income Included in Segment Revenues			Consolidated Revenues
Contract Type
Time-and-material	$	233,747	$	156,637	$	9,765	$	400,149	$	—		$	400,149
Fixed-price	22,483		14,081		7,607		44,171		—			44,171
Licensing	638		327		1		966		—			966
Other revenues	235		450		7		692		(331		)	361
Revenues	$	257,103	$	171,495	$	17,380	$	445,978	$	(331	)	$	445,647

	Six Months Ended June 30, 2018
Reportable Segments	North America		Europe		Russia		Total Segment Revenue		Other Income Included in Segment Revenues			Consolidated Revenues
Contract Type
Time-and-material	$	448,063	$	316,103	$	19,861	$	784,027	$	—		$	784,027
Fixed-price	38,475		27,034		17,279		82,788		—			82,788
Licensing	1,300		946		11		2,257		—			2,257
Other revenues	461		755		15		1,231		(508		)	723
Revenues	$	488,299	$	344,838	$	37,166	$	870,303	$	(508	)	$	869,795

Timing of Revenue Recognition

The following tables show the timing of revenue recognition:

	Three Months Ended June 30, 2018
Reportable Segments	North America		Europe		Russia		Total Segment Revenue		Other Income Included in Segment Revenues			Consolidated Revenues
Timing of Revenue Recognition
Transferred at a point of time	$	294	$	634	$	—	$	928	$	(331	)	$	597
Transferred over time	256,809		170,861		17,380		445,050		—			445,050
Revenues	$	257,103	$	171,495	$	17,380	$	445,978	$	(331	)	$	445,647

	Six Months Ended June 30, 2018
Reportable Segments	North America		Europe		Russia		Total Segment Revenue		Other Income Included in Segment Revenues			Consolidated Revenues
Timing of Revenue Recognition
Transferred at a point of time	$	638	$	1,062	$	10	$	1,710	$	(508	)	$	1,202
Transferred over time	487,661		343,776		37,156		868,593		—			868,593
Revenues	$	488,299	$	344,838	$	37,166	$	870,303	$	(508	)	$	869,795

Revenue Expected to be Recognized in Future Related to Remaining Performance Obligations

The following table includes the estimated revenue expected to be recognized in the future related to performance obligations that are partially or fully unsatisfied as of June 30, 2018. The Company applies a practical expedient and does not disclose the value of unsatisfied performance obligations for contracts that (i) have an original expected duration of one year or less and (ii) contracts for which it recognizes revenue at the amount to which it has the right to invoice for services provided:

	Less than 1 year		1 Year		2 Years		3 Years		Total
Contract Type
Fixed-price	$	7,897	$	580	$	139	$	—	$	8,616

Contract Balances

The following table provides information on the classification of contract assets and liabilities in the condensed consolidated balance sheets:

	As of    June 30,   2018		As of    December 31,   2017
Contract assets included in unbilled revenues	$	18,393	$	7,901
Contract liabilities included in accrued expenses and other current liabilities	$	5,398	$	4,498