XML 40 R23.htm IDEA: XBRL DOCUMENT
v3.7.0.1

SEGMENTS INFORMATION (Tables) | 3 Months Ended
--- | ---
Mar. 31, 2017
Segment Reporting [Abstract] |
Revenues from External Customers and Operating Profit/(Loss) Before Unallocated Expenses | Revenues from external customers and operating profit/(loss), before unallocated expenses, for the North America, Europe, and Russia reportable segments for the three months ended March 31, 2017 and 2016, were as follows:
| Three Months Ended March 31,
| 2017 |  | 2016
Segment revenues: |  |  |
North America | $ | 178,303 |  |  | $ | 147,490 |
Europe | 132,707 |  |  | 107,843 |
Russia | 13,693 |  |  | 9,481 |
Total segment revenues | $ | 324,703 |  |  | $ | 264,814 |
Segment operating profit: |  |  |  |  |
North America | $ | 37,092 |  |  | $ | 30,655 |
Europe | 19,811 |  |  | 16,832 |
Russia | 3,549 |  |  | 1,160 |
Total segment operating profit | $ | 60,452 |  |  | $ | 48,647 |
Reconciliation of Segment Revenues to Consolidated Revenues and Segment Operating Profit to Consolidated Income Before Provision for Income Taxes | Reconciliation of segment revenues to consolidated revenues and segment operating profit to consolidated income before provision for income taxes is presented below:
| Three Months Ended March 31,
| 2017 |  | 2016
Total segment revenues | $ | 324,703 |  |  | $ | 264,814 |
Other revenues | (52 | ) |  | (332 | )
Revenues | $ | 324,651 |  |  | $ | 264,482 |
Total segment operating profit: | $ | 60,452 |  |  | $ | 48,647 |
Unallocated amounts: |  |  |
Other revenues | (52 | ) |  | (332 | )
Stock-based compensation expense | (15,776 | ) |  | (10,964 | )
Non-corporate taxes | (3,451 | ) |  | (1,080 | )
Professional fees | (2,344 | ) |  | (1,726 | )
Depreciation and amortization | (1,975 | ) |  | (1,691 | )
Bank charges | (397 | ) |  | (341 | )
One-time charges | (568 | ) |  | — |
Other corporate expenses | (4,923 | ) |  | (2,182 | )
Income from operations | 30,966 |  |  | 30,331 |
Interest and other income, net | 584 |  |  | 1,211 |
Foreign exchange loss | (2,955 | ) |  | (1,290 | )
Income before provision for income taxes | $ | 28,595 |  |  | $ | 30,252 |
Geographical Information of Long-Lived Assets Based on Physical Location | Geographical information about the Company’s long-lived assets based on physical location of the assets was as follows:
| As of March 31, 2017 |  | As of December 31, 2016
Belarus | $ | 47,124 |  |  | $ | 46,011 |
Russia | 7,853 |  |  | 7,203 |
Ukraine | 5,847 |  |  | 5,610 |
Hungary | 3,384 |  |  | 3,485 |
United States | 3,013 |  |  | 2,618 |
Poland | 2,498 |  |  | 2,213 |
China | 1,785 |  |  | 1,887 |
India | 1,530 |  |  | 1,650 |
Other | 2,928 |  |  | 2,939 |
Total | $ | 75,962 |  |  | $ | 73,616 |
Revenues by Client Location | Information about the Company’s revenues by client location, including reimbursable expenses of $3,925 and $2,446 for the three months ended March 31, 2017 and 2016, respectively, is as follows:
| Three Months Ended March 31,
| 2017 |  | 2016
United States | $ | 176,830 |  |  | $ | 136,639 |
United Kingdom | 46,594 |  |  | 43,560 |
Switzerland | 29,096 |  |  | 30,852 |
Russia | 13,209 |  |  | 8,965 |
Canada | 12,494 |  |  | 15,846 |
Germany | 12,094 |  |  | 8,739 |
Netherlands | 8,671 |  |  | 2,647 |
Sweden | 7,466 |  |  | 4,128 |
Hong Kong | 4,777 |  |  | 5,944 |
United Arab Emirates | 2,048 |  |  | — |
China | 1,584 |  |  | 294 |
Ireland | 1,389 |  |  | 1,186 |
Italy | 1,280 |  |  | 668 |
Denmark | 1,253 |  |  | 410 |
Other locations | 5,866 |  |  | 4,604 |
Revenues | $ | 324,651 |  |  | $ | 264,482 |

X
- Definition Reconciliation of Revenue and Operating Income from Segments to Consolidated. + References No definition available. + Details
Name: | epam_ReconciliationOfRevenueAndOperatingIncomeFromSegmentsToConsolidatedTableTextBlock
Namespace Prefix: | epam_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of long-lived assets, excluding financial instruments, long-term customer relationships of a financial institution, mortgage rights, deferred policy acquisition costs, and deferred tax assets, by geographic areas located in the entity's country of domicile and foreign countries in which the entity holds assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -Subparagraph b -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e9038-108599 + Details
Name: | us-gaap_LongLivedAssetsByGeographicAreasTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of revenue from external customers by geographic areas attributed to the entity's country of domicile and to foreign countries from which the entity derives revenue. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -Subparagraph a -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e9038-108599 + Details
Name: | us-gaap_RevenueFromExternalCustomersByGeographicAreasTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8906-108599 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8813-108599 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8721-108599 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=35741047&loc=d3e13816-109267 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8736-108599 + Details
Name: | us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_SegmentReportingAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration