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SEGMENT INFORMATION
 9 Months Ended
Sep. 30, 2024
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 client relationship generally correlates with the client’s geographic location, there is a high degree of similarity between client locations and the geographic boundaries of the Company’s reportable segments. In some cases, managerial responsibility for a particular client is assigned to a management team in another region and is usually based on the strength of the relationship between client executives and particular members of EPAM’s senior management team. In such cases, the client’s activity would be reported through the management team’s reportable segment.
On July 26, 2023, the Company completed the sale of its remaining holdings in Russia to a third party. As a result of this sale, the Company no longer has operations associated with this segment.
Revenues from external clients and operating profit/(loss), before unallocated expenses, by reportable segment for the three and nine months ended September 30, 2024 and 2023, were as follows:
 Three Months Ended
September 30,		Nine Months Ended
September 30,
 2024202320242023
Segment revenues:
North America$704,613 $684,778 $2,107,971 $2,074,806 
Europe462,914 465,813 1,371,618 1,442,402 
Russia— 1,545 — 16,075 
Total segment revenues$1,167,527 $1,152,136 $3,479,589 $3,533,283 
Segment operating profit/(loss):  
North America$155,570 $132,438 $399,072 $386,929 
Europe94,862 64,074 209,919 188,779 
Russia— (118)— (5,866)
Total segment operating profit$250,432 $196,394 $608,991 $569,842 
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 clients that accounted for more than 10% of total segment revenues during the three and nine months ended September 30, 2024 and 2023.
Reconciliation of segment operating profit to consolidated income before provision for income taxes is presented below:
Three Months Ended
September 30,		Nine Months Ended
September 30,
2024202320242023
Total segment operating profit:$250,432 $196,394 $608,991 $569,842 
Unallocated amounts:
Stock-based compensation expense(42,124)(37,847)(122,599)(109,536)
Amortization of intangibles assets(5,707)(5,688)(17,477)(16,708)
Other acquisition-related expenses (7,098)(867)(8,777)(2,448)
Loss on sale of business— (25,922)— (25,922)
Other unallocated expenses(18,524)(12,042)(52,066)(36,483)
Income from operations176,979 114,028 408,072 378,745 
Interest and other income, net13,347 13,931 40,425 37,162 
Foreign exchange (loss)/gain(710)3,893 (1,416)(6,725)
Income before provision for income taxes$189,616 $131,852 $447,081 $409,182 
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
September 30,
2024		As of
December 31,
2023
Ukraine$58,793 $62,653 
Belarus46,627 49,875 
United States37,200 42,510 
India14,141 12,735 
Poland11,632 15,057 
Belgium4,980 3,032 
Hungary4,687 6,683 
Other 29,442 42,508 
Total$207,502 $235,053 
The table below presents information about the Company’s revenues by client location for the three and nine months ended September 30, 2024 and 2023:
Three Months Ended
September 30,		Nine Months Ended
September 30,
2024202320242023
United States$666,851 $652,757 $1,996,566 $1,981,816 
United Kingdom126,010 140,718 389,733 448,526 
Switzerland104,268 91,504 304,022 270,862 
Germany53,604 44,843 153,627 132,606 
Netherlands45,816 59,020 142,577 176,528 
Canada22,012 21,808 65,745 76,125 
Russia— 1,545 — 13,290 
Other locations148,966 139,941 427,319 433,530 
Total$1,167,527 $1,152,136 $3,479,589 $3,533,283