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SEGMENTS INFORMATION
 6 Months Ended
Jun. 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 six months ended June 30, 2020 and 2019, were as follows:
 Three Months Ended
June 30,		Six Months Ended
June 30,
 2020201920202019
Segment revenues:
North America$384,829  $331,025  $775,931  $641,714  
Europe227,305  197,361  463,638  391,426  
Russia20,249  23,201  44,173  39,780  
Total segment revenues$632,383  $551,587  $1,283,742  $1,072,920  
Segment operating profit/(loss):  
North America$82,752  $69,347  $161,679  $133,804  
Europe34,426  27,679  66,205  59,464  
Russia(5,645) 5,652  (5,126) 6,241  
Total segment operating profit$111,533  $102,678  $222,758  $199,509  
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 six months ended June 30, 2020 and 2019.
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,
2020201920202019
Total segment operating profit:$111,533  $102,678  $222,758  $199,509  
Unallocated amounts:
Stock-based compensation expense(19,439) (15,697) (31,320) (37,553) 
Amortization of intangibles assets(2,994) (2,601) (6,129) (4,739) 
Other acquisition-related expenses (148) (850) (616) (1,361) 
Other unallocated expenses(5,526) (10,648) (13,758) (18,316) 
Income from operations83,426  72,882  170,935  137,540  
Interest and other income, net1,817  1,190  4,203  4,266  
Foreign exchange loss(9,167) (3,562) (2,643) (7,046) 
Income before provision for income taxes$76,076  $70,510  $172,495  $134,760  
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
June 30,
2020		As of
December 31,
2019
Belarus$73,989  $75,984  
Ukraine29,577  24,652  
United States17,697  15,637  
Russia15,249  17,980  
India6,553  7,443  
Poland4,803  5,029  
Hungary4,684  5,201  
China2,621  3,036  
Mexico2,591  2,353  
Other 9,595  7,944  
Total$167,359  $165,259  
The table below presents information about the Company’s revenues by customer location for the three and six months ended June 30, 2020 and 2019:
Three Months Ended
June 30,		Six Months Ended
June 30,
2020201920202019
United States$365,004  $318,988  $735,093  $618,668  
United Kingdom82,277  69,042  174,409  134,781  
Switzerland46,537  35,364  93,759  71,597  
Netherlands27,237  21,039  53,146  41,655  
Russia19,448  22,460  41,409  38,352  
Germany19,798  19,622  39,991  38,776  
Canada16,585  15,785  34,505  32,757  
Other locations55,497  49,287  111,430  96,334  
Total$632,383  $551,587  $1,283,742  $1,072,920