XML 64 R41.htm IDEA: XBRL DOCUMENT v3.25.4

LEASES (Tables)

12 Months Ended

Dec. 31, 2025

Leases [Abstract]

Schedule of Components of Lease Cost

During the years ended December 31, 2025, 2024 and 2023, the components of lease expense were as follows:

						Income Statement Classification						Year Ended December 31, 2025						Year Ended December 31, 2024						Year Ended December 31, 2023
Operating lease cost						Selling, general and administrative expenses						$	47,806					$	43,524					$	47,824
Variable lease cost						Selling, general and administrative expenses						12,624						10,912						13,156
Short-term lease cost						Selling, general and administrative expenses						4,453						3,785						5,602
Total lease cost												$	64,883					$	58,221					$	66,582

Schedule of Supplemental Cash Flow Information

Supplemental cash flow information related to leases for the years ended December 31, 2025 and 2024 were as follows:

			Year Ended December 31, 2025						Year Ended December 31, 2024
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows used for operating leases			$	52,167					$	45,640
Right-of-use assets obtained in exchange for lease obligations:
Operating leases			$	10,309					$	23,771
Non-cash net increase due to lease modifications:
Operating lease right-of-use assets			$	7,417					$	13,522
Operating lease liabilities			$	8,087					$	13,557

The amounts of cash income taxes paid (net of refunds) after the adoption of ASU 2023-09 were as follows:

			Year Ended December 31, 2025
Federal			$	77,295
State and local			18,644
Foreign
India			15,176
Mexico			13,329
All other foreign			59,986
Total cash income taxes paid, net of refunds			$	184,430

Schedule of Weighted Average Lease Term and Discount Rates

Weighted average remaining lease terms and discount rates as of December 31, 2025 and 2024, were as follows:

						As of December 31, 2025						As of December 31, 2024
Weighted average remaining lease term, in years:
Operating leases						3.8						4.3
Weighted average discount rate:
Operating leases						4.8		%				4.3		%

Schedule of Maturity of Operating Lease Liabilities

As of December 31, 2025, operating lease liabilities will mature as follows:

Year ending December 31,						Lease Payments
2026						$	41,655
2027						32,381
2028						26,011
2029						15,223
2030						10,278
Thereafter						3,328
Total lease payments						128,876
Less: imputed interest						(10,206)
Total						$	118,670

X

- Definition

Tabular disclosure of the weighted average remaining lease terms and discount rates for operating and finance leases

+ References

No definition available.

+ Details

Name:	epam_ScheduleOfWeightedAverageRemainingLeaseTermsAndDiscountRatesTableTextBlock
Namespace Prefix:	epam_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 842
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478964/842-20-50-4

+ Details

Name:	us-gaap_LeaseCostTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_LeasesAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of undiscounted cash flows of lessee's operating lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to operating lease liability recognized in statement of financial position.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 842
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478964/842-20-50-6

+ Details

Name:	us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of supplemental cash flow information for the periods presented.

+ References

No definition available.

+ Details

Name:	us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration