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SEGMENT INFORMATION
 6 Months Ended
Jun. 30, 2023
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, certain taxes included in operating expenses, 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 and benefits. 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, 2023 and 2022, were as follows:
 Three Months Ended
June 30,		Six Months Ended
June 30,
 2023202220232022
Segment revenues:
North America$680,071 $723,657 $1,390,028 $1,411,368 
Europe483,442 451,944 976,589 903,914 
Russia6,693 19,260 14,530 51,193 
Total segment revenues$1,170,206 $1,194,861 $2,381,147 $2,366,475 
Segment operating profit/(loss):  
North America$131,660 $127,420 $254,491 $254,154 
Europe64,801 35,396 124,705 92,107 
Russia(2,743)1,662 (5,748)(17,822)
Total segment operating profit$193,718 $164,478 $373,448 $328,439 
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, 2023 and 2022.
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,
2023202220232022
Total segment operating profit:$193,718 $164,478 $373,448 $328,439 
Unallocated amounts:
Stock-based compensation expense(33,110)(27,893)(71,689)(35,005)
Amortization of intangibles assets(5,483)(5,756)(11,020)(11,000)
Other acquisition-related expenses (1,340)(90)(1,581)(669)
Other unallocated expenses(9,439)(37,719)(24,441)(59,503)
Income from operations144,346 93,020 264,717 222,262 
Interest and other income, net11,710 1,579 23,231 1,414 
Foreign exchange loss(6,010)(85,941)(10,618)(108,726)
Income before provision for income taxes$150,046 $8,658 $277,330 $114,950 

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,
2023		As of
December 31,
2022
Ukraine$67,721 $70,183 
United States61,199 68,804 
Belarus53,503 57,311 
Poland14,166 14,685 
Hungary7,907 8,552 
India7,214 8,506 
Other 44,062 45,307 
Total$255,772 $273,348 
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, 2023 and 2022:
Three Months Ended
June 30,		Six Months Ended
June 30,
2023202220232022
United States$649,622 $686,952 $1,329,059 $1,343,979 
United Kingdom152,481 149,730 307,808 302,927 
Switzerland89,497 79,226 179,358 161,056 
Netherlands58,408 50,879 117,508 101,058 
Germany45,028 39,874 87,763 76,263 
Canada26,485 31,811 54,317 58,840 
Russia5,872 17,987 11,745 48,679 
Other locations142,813 138,402 293,589 273,673 
Total$1,170,206 $1,194,861 $2,381,147 $2,366,475