CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Current assets
Cash and cash equivalents	$ 1,787,182	$ 2,036,235
Trade receivables and contract assets, net of allowance of $6,557 and $11,864, respectively	960,866	897,032
Short-term investments	61,492	60,739
Prepaid and other current assets	106,103	97,355
Total current assets	2,915,643	3,091,361
Property and equipment, net	210,378	235,053
Operating lease right-of-use assets, net	129,953	134,898
Intangible assets, net	78,241	71,118
Goodwill	608,072	562,459
Deferred tax assets	213,074	197,901
Other noncurrent assets	67,968	59,575
Total assets	4,223,329	4,352,365
Current liabilities
Accounts payable	30,954	31,992
Accrued compensation and benefits expenses	367,670	412,747
Accrued expenses and other current liabilities	129,539	124,823
Income taxes payable, current	37,466	38,812
Operating lease liabilities, current	36,829	36,558
Total current liabilities	602,458	644,932
Long-term debt	25,501	26,126
Operating lease liabilities, noncurrent	103,654	109,261
Other noncurrent liabilities	93,757	100,576
Total liabilities	825,370	880,895
Commitments and contingencies (Note 14)
Stockholders’ equity
Common stock, $0.001 par value; 160,000 shares authorized; 56,932 shares issued and outstanding at June 30, 2024, and 57,787 shares issued and outstanding at December 31, 2023	57	58
Additional paid-in capital	1,087,411	1,008,766
Retained earnings	2,379,332	2,501,107
Accumulated other comprehensive loss	(69,423)	(39,040)
Total EPAM Systems, Inc. stockholders’ equity	3,397,377	3,470,891
Noncontrolling interest in consolidated subsidiaries	582	579
Total equity	3,397,959	3,471,470
Total liabilities and equity	$ 4,223,329	$ 4,352,365