XML 78 R66.htm IDEA: XBRL DOCUMENT
v3.25.3

POLAND RESEARCH AND DEVELOPMENT INCENTIVES (Details) - USD ($) $ in Millions | 3 Months Ended | 9 Months Ended |
--- | --- | --- | ---
Sep. 30, 2025 | Sep. 30, 2024 | Sep. 30, 2025 | Sep. 30, 2024 | Dec. 31, 2024
Government Assistance [Line Items] |  |  |  |  |
Government benefit | $ (13.2) | $ (52.0) | $ (38.2) | $ (52.0) |
Government Assistance, Expense, Decrease (Increase), Statement of Income or Comprehensive Income [Extensible Enumeration] | Cost of revenues (exclusive of depreciation and amortization) |  | Cost of revenues (exclusive of depreciation and amortization) |  |
2023 R&D |  |  |  |  |
Government Assistance [Line Items] |  |  |  |  |
Government incentives receivable |  | 22.9 |  | 22.9 |
2024 R&D |  |  |  |  |
Government Assistance [Line Items] |  |  |  |  |
Government incentives receivable |  | $ 29.1 |  | $ 29.1 |
Prepaid expenses and other current assets |  |  |  |  |
Government Assistance [Line Items] |  |  |  |  |
Government incentives receivable | $ 12.7 |  | $ 12.7 |  | $ 23.1
Restricted cash in Other noncurrent assets |  |  |  |  |
Government Assistance [Line Items] |  |  |  |  |
Government incentives receivable | $ 71.0 |  | $ 71.0 |  | $ 34.3

X
- Definition Amount of government assistance awarded that comprises amount received, receivable, and to be received unless condition for government assistance is not met. Includes, but is not limited to, government grant, assistance, incentive, award, subsidy, and loan. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 832 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483507/832-10-50-3 + Details
Name: | us-gaap_GovernmentAssistanceAwardAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of decrease (increase) in expense from government assistance. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 832 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483507/832-10-50-3 + Details
Name: | us-gaap_GovernmentAssistanceExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Indicates line item in statement of income or comprehensive income that includes decrease (increase) in expense from government assistance. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 832 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483507/832-10-50-3 + Details
Name: | us-gaap_GovernmentAssistanceExpenseStatementOfIncomeOrComprehensiveIncomeExtensibleEnumeration
Namespace Prefix: | us-gaap_
Data Type: | enum2:enumerationSetItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 832 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483507/832-10-50-3 + Details
Name: | us-gaap_GovernmentAssistanceLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_GovernmentAssistanceTypeAxis=epam_A2023ResearchAndDevelopmentActivitiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_GovernmentAssistanceTypeAxis=epam_A2024ResearchAndDevelopmentActivitiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BalanceSheetLocationAxis=us-gaap_PrepaidExpensesAndOtherCurrentAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BalanceSheetLocationAxis=us-gaap_OtherNoncurrentAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |