CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Current assets
Cash and cash equivalents	$ 1,872,977	$ 1,681,344
Trade receivables and contract assets, net of allowance of $10,884 and $15,310, respectively	913,029	932,626
Short-term investments	60,431	60,336
Prepaid and other current assets	78,851	85,319
Total current assets	2,925,288	2,759,625
Property and equipment, net	239,654	273,348
Operating lease right-of-use assets, net	136,311	148,780
Intangible assets, net	69,730	77,652
Goodwill	548,177	529,072
Deferred tax assets	187,524	172,797
Other noncurrent assets	55,588	47,877
Total assets	4,162,272	4,009,151
Current liabilities
Accounts payable	25,415	30,852
Accrued compensation and benefits expenses	392,417	475,871
Accrued expenses and other current liabilities	127,898	154,339
Income taxes payable, current	29,554	46,069
Operating lease liabilities, current	38,294	40,352
Total current liabilities	613,578	747,483
Long-term debt	27,500	27,693
Operating lease liabilities, noncurrent	108,332	122,317
Other noncurrent liabilities	112,844	108,648
Total liabilities	862,254	1,006,141
Commitments and contingencies (Note 14)
Stockholders’ equity
Common stock, $0.001 par value; 160,000 shares authorized; 57,706 and 57,668 shares issued, 57,693 and 57,655 shares outstanding at September 30, 2023 and December 31, 2022, respectively	58	58
Additional paid-in capital	951,086	847,965
Retained earnings	2,440,043	2,248,948
Treasury stock	(118)	(118)
Accumulated other comprehensive loss	(91,630)	(95,321)
Total EPAM Systems, Inc. stockholders’ equity	3,299,439	3,001,532
Noncontrolling interest in consolidated subsidiaries	579	1,478
Total equity	3,300,018	3,003,010
Total liabilities and equity	$ 4,162,272	$ 4,009,151