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SEGMENT INFORMATION
 9 Months Ended
Sep. 30, 2021
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.
Revenues from external customers and operating profit/(loss), before unallocated expenses, by reportable segment for the three and nine months ended September 30, 2021 and 2020, were as follows:
 Three Months Ended
September 30,		Nine Months Ended
September 30,
 2021202020212020
Segment revenues:
North America$593,862 $391,605 $1,600,737 $1,167,536 
Europe350,080 231,418 938,733 695,056 
Russia44,597 29,220 111,210 73,393 
Total segment revenues$988,539 $652,243 $2,650,680 $1,935,985 
Segment operating profit/(loss):  
North America$122,232 $87,272 $327,595 $248,951 
Europe60,952 43,018 162,477 109,223 
Russia10,541 2,958 17,549 (2,168)
Total segment operating profit$193,725 $133,248 $507,621 $356,006 
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 nine months ended September 30, 2021 and 2020.
Reconciliation of segment operating profit to consolidated income before provision for income taxes is presented below:
Three Months Ended
September 30,		Nine Months Ended
September 30,
2021202020212020
Total segment operating profit:$193,725 $133,248 $507,621 $356,006 
Unallocated amounts:
Stock-based compensation expense(29,187)(23,474)(77,638)(54,794)
Amortization of intangibles assets(4,684)(3,086)(11,785)(9,215)
Other acquisition-related expenses (1,553)(243)(5,585)(859)
Other unallocated expenses(14,177)(10,049)(35,964)(23,807)
Income from operations144,124 96,396 376,649 267,331 
Interest and other (loss)/income, net(5,325)1,672 2,629 5,875 
Foreign exchange (loss)/gain(3,441)5,896 (5,835)3,253 
Income before provision for income taxes$135,358 $103,964 $373,443 $276,459 
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
September 30,
2021		As of
December 31,
2020
Belarus$78,468 $73,988 
Ukraine25,816 30,980 
Russia15,982 15,036 
United States15,362 15,718 
India7,430 7,079 
Poland6,576 5,434 
Hungary5,662 5,365 
Spain2,810 2,799 
Mexico2,734 2,419 
China2,126 2,722 
Germany2,007 346 
Other 11,908 7,647 
Total$176,881 $169,533 

The table below presents information about the Company’s revenues by customer location for the three and nine months ended September 30, 2021 and 2020:
Three Months Ended
September 30,		Nine Months Ended
September 30,
2021202020212020
United States$564,116 $371,366 $1,514,636 $1,106,459 
United Kingdom126,282 77,519 332,485 251,928 
Switzerland66,659 50,399 198,021 144,158 
Netherlands39,607 28,827 109,339 81,973 
Russia42,656 27,963 106,079 69,372 
Germany31,292 22,172 79,053 62,163 
Canada25,843 18,219 72,133 52,724 
Other locations92,084 55,778 238,934 167,208 
Total$988,539 $652,243 $2,650,680 $1,935,985