CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Current assets
Cash and cash equivalents	$ 1,749,422	$ 1,681,344
Trade receivables and contract assets, net of allowance of $14,184 and $15,310, respectively	934,236	932,626
Short-term investments	60,373	60,336
Prepaid and other current assets	86,758	85,319
Total current assets	2,830,789	2,759,625
Property and equipment, net	267,067	273,348
Operating lease right-of-use assets, net	146,815	148,780
Intangible assets, net	73,113	77,652
Goodwill	533,730	529,072
Deferred tax assets	167,654	172,797
Other noncurrent assets	52,177	47,877
Total assets	4,071,345	4,009,151
Current liabilities
Accounts payable	28,857	30,852
Accrued compensation and benefits expenses	444,728	475,871
Accrued expenses and other current liabilities	130,902	154,339
Income taxes payable, current	37,439	46,069
Operating lease liabilities, current	40,932	40,352
Total current liabilities	682,858	747,483
Long-term debt	28,253	27,693
Operating lease liabilities, noncurrent	117,913	122,317
Other noncurrent liabilities	111,879	108,648
Total liabilities	940,903	1,006,141
Commitments and contingencies (Note 13)
Stockholders’ equity
Common stock, $0.001 par value; 160,000 shares authorized; 57,862 and 57,668 shares issued, 57,848 and 57,655 shares outstanding at March 31, 2023 and December 31, 2022, respectively	58	58
Additional paid-in capital	864,254	847,965
Retained earnings	2,342,730	2,248,948
Treasury stock	(118)	(118)
Accumulated other comprehensive loss	(77,960)	(95,321)
Total EPAM Systems Inc. stockholders’ equity	3,128,964	3,001,532
Noncontrolling interest in consolidated subsidiaries	1,478	1,478
Total equity	3,130,442	3,003,010
Total liabilities and stockholders’ equity	$ 4,071,345	$ 4,009,151