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SEGMENT INFORMATION
 6 Months Ended
Jun. 30, 2022
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.
See Note 2 “Impact of the Invasion of Ukraine” for more information regarding the Company’s decisions to no longer serve customers in Russia and the subsequent decision to exit its operations in Russia.
Revenues from external customers and operating profit/(loss), before unallocated expenses, by reportable segment for the three and six months ended June 30, 2022 and 2021, were as follows:
 Three Months Ended
June 30,		Six Months Ended
June 30,
 2022202120222021
Segment revenues:
North America$723,657 $532,022 $1,411,368 $1,006,875 
Europe451,944 311,949 903,914 588,653 
Russia19,260 37,395 51,193 66,613 
Total segment revenues$1,194,861 $881,366 $2,366,475 $1,662,141 
Segment operating profit/(loss):  
North America$127,420 $111,260 $254,154 $205,363 
Europe35,396 50,452 92,107 101,525 
Russia1,662 6,029 (17,822)7,008 
Total segment operating profit$164,478 $167,741 $328,439 $313,896 
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, 2022 and 2021.
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,
2022202120222021
Total segment operating profit:$164,478 $167,741 $328,439 $313,896 
Unallocated amounts:
Stock-based compensation expense(27,893)(23,898)(35,005)(48,451)
Amortization of intangibles assets(5,756)(3,961)(11,000)(7,101)
Other acquisition-related expenses (90)(2,099)(669)(4,032)
Other unallocated expenses(37,719)(12,509)(59,503)(21,787)
Income from operations93,020 125,274 222,262 232,525 
Interest and other income, net1,579 2,580 1,414 7,954 
Foreign exchange loss(85,941)(4,693)(108,726)(2,394)
Income before provision for income taxes$8,658 $123,161 $114,950 $238,085 
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,
2022		As of
December 31,
2021
Ukraine$70,901 $78,289 
Belarus64,401 75,422 
United States17,186 14,843 
India9,994 9,459 
Poland7,865 8,240 
Hungary4,819 5,339 
Russia— 16,611 
Other 35,953 28,011 
Total$211,119 $236,214 
See Note 2 “Impact of the Invasion of Ukraine” for more information regarding the Company’s decisions to no longer serve customers in Russia, impairment of long-lived assets in Russia and the subsequent decision to exit its operations in Russia.
The table below presents information about the Company’s revenues by customer location for the three and six months ended June 30, 2022 and 2021:
Three Months Ended
June 30,		Six Months Ended
June 30,
2022202120222021
United States$686,952 $502,499 $1,343,979 $950,520 
United Kingdom149,730 112,739 302,927 206,203 
Switzerland79,226 63,794 161,056 131,362 
Netherlands50,879 36,700 101,058 69,732 
Germany39,874 25,736 76,263 47,761 
Canada31,811 24,455 58,840 46,290 
Russia17,987 35,767 48,679 63,423 
Other locations138,402 79,676 273,673 146,850 
Total$1,194,861 $881,366 $2,366,475 $1,662,141