SEC Info - EPAM Systems, Inc. - ‘10-K’ for 12/31/19

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EPAM Systems, Inc. – ‘10-K’ for 12/31/19 – ‘EX-101.CAL’

On: Friday, 2/28/20, at 6:34pm ET · As of: 3/2/20 · For: 12/31/19 · Accession #: 1352010-20-12 · File #: 1-35418

  As Of               Filer                 Filing    For·On·As Docs:Size

 3/02/20  EPAM Systems, Inc.                10-K       12/31/19  124:18M

Annual Report — Form 10-K — Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   2.42M 
 2: EX-4.4      Instrument Defining the Rights of Security Holders  HTML     58K 
 3: EX-10.34    Material Contract                                   HTML     55K 
 4: EX-21.1     Subsidiaries List                                   HTML     45K 
 5: EX-23.1     Consent of Experts or Counsel                       HTML     34K 
 6: EX-31.1     Certification -- §302 - SOA'02                      HTML     41K 
 7: EX-31.2     Certification -- §302 - SOA'02                      HTML     41K 
 8: EX-32.1     Certification -- §906 - SOA'02                      HTML     36K 
 9: EX-32.2     Certification -- §906 - SOA'02                      HTML     36K 
110: R1          Document and Entity Information                     HTML     99K  
65: R2          Consolidated Balance Sheets                         HTML    124K 
23: R3          Consolidated Balance Sheets (Parenthetical)         HTML     47K 
94: R4          Consolidated Statements of Income and               HTML    113K 
                Comprehensive Income                                             
107: R5          Consolidated Statements of Changes in               HTML    114K  
                Stockholders' Equity                                             
62: R6          Consolidated Statements of Cash Flows               HTML    135K 
20: R7          Consolidated Statements of Cash Flows Consolidated  HTML     60K 
                Statements of Cash Flows (Reconciliation)                        
93: R8          Business and Summary of Significant Accounting      HTML    137K 
                Policies                                                         
111: R9          Acquisitions                                        HTML    108K  
81: R10         Goodwill and Intangible Assets, Net                 HTML    136K 
122: R11         Property and Equipment, Net                         HTML     63K  
50: R12         Accrued Expenses and Other Current Liabilities      HTML     46K 
37: R13         Income Taxes                                        HTML    171K 
82: R14         Leases                                              HTML     69K 
123: R15         Long-Term Debt                                      HTML     53K  
51: R16         Revenues (Notes)                                    HTML    228K 
39: R17         Derivative Financial Instruments                    HTML     67K 
80: R18         Fair Value Measurements                             HTML    190K 
124: R19         Stock-Based Compensation                            HTML    302K  
55: R20         Earnings Per Share                                  HTML     67K 
16: R21         Commitments and Contingencies                       HTML     40K 
83: R22         Segment Information                                 HTML    144K 
98: R23         Quarterly Financial Data (Unaudited)                HTML    153K 
58: R24         Subsequent Events (Notes)                           HTML     37K 
19: R25         Valuation and Qualifying Accounts                   HTML     66K 
85: R26         Business and Significant Accounting Policies        HTML    174K 
                (Policies)                                                       
100: R27         Revenues (Policies)                                 HTML     36K  
59: R28         Segment Information (Policies)                      HTML     36K 
15: R29         Business and Significant Accounting Policies        HTML     84K 
                (Tables)                                                         
41: R30         Acquisitions (Tables)                               HTML     95K 
54: R31         Goodwill and Intangible Assets, Net (Tables)        HTML    141K 
121: R32         Property and Equipment, Net (Tables)                HTML     60K  
79: R33         Accrued Expenses and Other Current Liabilities      HTML     46K 
                (Tables)                                                         
40: R34         Income Taxes (Tables)                               HTML    155K 
53: R35         Leases (Tables)                                     HTML     70K 
120: R36         Long-Term Debt (Tables)                             HTML     50K  
78: R37         Revenues (Tables)                                   HTML    227K 
42: R38         Derivative Financial Instruments (Tables)           HTML     67K 
52: R39         Fair Value Measurements (Tables)                    HTML    184K 
22: R40         Stock-Based Compensation (Tables)                   HTML    293K 
64: R41         Earnings Per Share (Tables)                         HTML     65K 
109: R42         Segment Information (Tables)                        HTML    147K  
96: R43         Quarterly Financial Data (Unaudited) (Tables)       HTML    153K 
21: R44         Valuation and Qualifying Accounts (Tables)          HTML     64K 
63: R45         Business and Summary of Significant Accounting      HTML     69K 
                Policies (Impact of Reclassifications on the                     
                Consolidated Balance Sheet) (Details)                            
108: R46         Business and Summary of Significant Accounting      HTML     38K  
                Policies (Impact of Reclassifications on the                     
                Consolidated Balance Sheet Allowance) (Details)                  
95: R47         Business and Summary of Significant Accounting      HTML     39K 
                Policies (Property and Equipment) (Details)                      
24: R48         Business and Summary of Significant Accounting      HTML     35K 
                Policies (Goodwill and Other Indefinite-Lived                    
                Intangible Assets) (Details)                                     
60: R49         Business and Summary of Significant Accounting      HTML     61K 
                Policies (Effect of Adoption of Topic 606)                       
                (Details)                                                        
43: R50         Business and Summary of Significant Accounting      HTML     43K 
                Policies (Concentration by Contract Types)                       
                (Details)                                                        
31: R51         Business and Summary of Significant Accounting      HTML     45K 
                Policies (Risks and Uncertainties) (Details)                     
76: R52         Business and Summary of Significant Accounting      HTML     41K 
                Policies (Lease) (Details)                                       
118: R53         Acquisitions (Narrative) (Details)                  HTML     72K  
44: R54         Acquisitions (Fair Values of Net Assets Acquired    HTML    109K 
                and Liabilities Assumed) (Details)                               
32: R55         Acquisitions (Fair Values and Useful Lives of       HTML     72K 
                Intangible Assets Acquired) (Details)                            
77: R56         Acquisitions (Income Statement Effect) (Details)    HTML     45K 
119: R57         Goodwill and Intangible Assets, Net (Goodwill Roll  HTML     74K  
                Forward) (Details)                                               
45: R58         Goodwill and Intangible Assets, Net (Goodwill       HTML     42K 
                Accumulated Impaitment Losses) (Details)                         
30: R59         Goodwill and Intangible Assets, Net (Intangible     HTML     78K 
                Assets Components and Amortization Expense                       
                Recognized) (Details)                                            
90: R60         Goodwill and Intangible Assets, Net (Estimated      HTML     51K 
                Amortization Expense) (Details)                                  
102: R61         Property and Equipment, Net (Components of          HTML     78K  
                Property and Equipment and Depreciation) (Details)               
67: R62         Accrued Expenses and Other Current Liabilities      HTML     47K 
                (Components of Accrued expenses and other current                
                liabilities) (Details)                                           
26: R63         Income Taxes (Income/(Loss) before Provision for    HTML     45K 
                Income Taxes) (Details)                                          
91: R64         Income Taxes (Provision for Income Taxes)           HTML     62K 
                (Details)                                                        
103: R65         Income Taxes (U.S. Tax Act Effect) (Details)        HTML     78K  
68: R66         Income Taxes (Effective Tax Rate Reconciliation)    HTML     96K 
                (Details)                                                        
27: R67         Income Taxes (Income Tax Holiday) (Details)         HTML     48K 
88: R68         Income Taxes (Deferred Income Taxes) (Details)      HTML    106K 
106: R69         Income Taxes (Operating Loss Carryforwards)         HTML     55K  
                (Details)                                                        
116: R70         Income Taxes (Unrecognized Tax Benefits) (Details)  HTML     46K  
72: R71         Leases (Narrative) (Details)                        HTML     53K 
35: R72         Leases (Components of Lease Expenses) (Details)     HTML     45K 
48: R73         Leases (Rent Expenses for Prior Periods) (Details)  HTML     35K 
115: R74         Leases (Supplemental Cash Flow Information)         HTML     45K  
                (Details)                                                        
71: R75         Leases (Weighted Average Remaining Lease Term and   HTML     40K 
                Discount Rate) (Details)                                         
34: R76         Leases (Maturity of Operating Lease Liabilities)    HTML     52K 
                (Details)                                                        
47: R77         Long-Term Debt (Details)                            HTML     90K 
112: R78         Revenues (Disaggregation of Revenues) (Details)     HTML    194K  
74: R79         Revenues (Timing of Revenue Recognition) (Details)  HTML     46K 
117: R80         Revenues (Contract Assets and Liabilities)          HTML     50K  
                (Details)                                                        
73: R81         Derivative Financial Instruments (Fair Value of     HTML     52K 
                Derivative Instruments) (Details)                                
36: R82         Derivative Financial Instruments (Changes in the    HTML     55K 
                Fair Value of Derivative Instruments) (Details)                  
49: R83         Fair Value Measurements (Assets and Liabilities at  HTML     72K 
                Fair Value on a Recurring Basis) (Details)                       
114: R84         Fair Value Measurements (Narrative) (Details)       HTML     60K  
70: R85         Fair Value Measurements (Reconciliation of          HTML     66K 
                Acquisition-Related Contractual Contingent                       
                Liabilities Using Significant Unobservable Inputs)               
                (Details)                                                        
33: R86         Fair Value Measurements (Reported Amounts and       HTML     78K 
                Estimated Fair Values of the Financial Assets and                
                Liabilities for Which Disclosure of Fair Value is                
                Required) (Details)                                              
46: R87         Stock-Based Compensation (Costs Related to Stock    HTML     46K 
                Compensation Plans) (Details)                                    
113: R88         Stock-Based Compensation (Equity Plans) (Details)   HTML     53K  
75: R89         Stock-Based Compensation (Stock Option Activity)    HTML    101K 
                (Details)                                                        
89: R90         Stock-Based Compensation (Black Scholes Option      HTML     45K 
                Valuation Model Assumptions) (Details)                           
101: R91         Stock-Based Compensation (Stock Options Additional  HTML     49K  
                Information) (Details)                                           
66: R92         Stock-Based Compensation (Retricted Stock and       HTML    120K 
                Restricted Stock Units Activity) (Details)                       
25: R93         Stock-Based Compensation (Fair Value of Restricted  HTML     55K 
                Stock and Restricted Stock Units Vested) (Details)               
92: R94         Stock-Based Compensation (Retricted Stock and       HTML     70K 
                Restricted Stock Units Additional Information)                   
                (Details)                                                        
104: R95         Earnings Per Share (Earning per share) (Details)    HTML     78K  
69: R96         Commitments and Contingencies (Building             HTML     41K 
                Acquisition Commitment) (Details)                                
28: R97         Segment Information (Revenues from External         HTML     56K 
                Customers and Operating Profit/(Loss) Before                     
                Unallocated Expenses) (Details)                                  
87: R98         Segment Information (Major Customers) (Details)     HTML     39K 
105: R99         Segment Information (Reconciliation of Segment      HTML     68K  
                Operating Profit to Consolidated Income Before                   
                Provision for Income Taxes (Details)                             
17: R100        Segment Information (Reclassification) (Details)    HTML     37K 
56: R101        Segment Information (Geographical Information of    HTML     58K 
                Long-Lived Assets Based on Physical Location)                    
                (Details)                                                        
99: R102        Segment Information (Revenues by Customer           HTML     63K 
                Location) (Details)                                              
84: R103        Quarterly Financial Data (Unaudited) (Quaterly      HTML     92K 
                Financial Data) (Details)                                        
18: R104        Subsequent Events (Narrative) (Details)             HTML     54K 
57: R105        Valuation and Qualifying Accounts (Valuation and    HTML     46K 
                Qualifying Accounts) (Details)                                   
29: XML         IDEA XML File -- Filing Summary                      XML    239K 
61: XML         XBRL Instance -- epam-20191231x10k_htm               XML   5.45M 
38: EXCEL       IDEA Workbook of Financial Reports                  XLSX    153K 
11: EX-101.CAL  XBRL Calculations -- epam-20191231_cal               XML    291K 
12: EX-101.DEF  XBRL Definitions -- epam-20191231_def                XML   1.30M 
13: EX-101.LAB  XBRL Labels -- epam-20191231_lab                     XML   2.61M 
14: EX-101.PRE  XBRL Presentations -- epam-20191231_pre              XML   1.74M 
10: EX-101.SCH  XBRL Schema -- epam-20191231                         XSD    250K 
97: JSON        XBRL Instance as JSON Data -- MetaLinks              541±   846K 
86: ZIP         XBRL Zipped Folder -- 0001352010-20-000012-xbrl      Zip    529K

‘EX-101.CAL’ — XBRL Calculations — epam-20191231_cal

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<link:roleRef roleURI="http://www.epam.com/role/BusinessAndSummaryOfSignificantAccountingPoliciesRisksAndUncertaintiesDetails" xlink:href="epam-20191231.xsd#BusinessAndSummaryOfSignificantAccountingPoliciesRisksAndUncertaintiesDetails" xlink:type="simple"/>

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2 Subsequent Filings that Reference this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 2/25/21  EPAM Systems, Inc.                10-K       12/31/20  125:17M
 9/24/20  EPAM Systems, Inc.                S-3ASR      9/24/20    3:365K                                   Donnelley … Solutions/FA

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Filing Submission 0001352010-20-000012 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

EPAM Systems, Inc. – ‘10-K’ for 12/31/19 – ‘EX-101.CAL’

On: Friday, 2/28/20, at 6:34pm ET · As of: 3/2/20 · For: 12/31/19 · Accession #: 1352010-20-12 · File #: 1-35418

Previous ‘10-K’: ‘10-K’ on 2/26/19 for 12/31/18 · Next: ‘10-K’ on 2/25/21 for 12/31/20 · Latest: ‘10-K’ on 2/22/24 for 12/31/23 · 2 References: By: EPAM Systems, Inc. – Next ‘10-K’ on 2/25/21 for 12/31/20 By: EPAM Systems, Inc. – ‘S-3ASR’ on 9/24/20

Annual Report — Form 10-K — Sect. 13 / 15(d) – SEA’34Filing Table of Contents

‘EX-101.CAL’ — XBRL Calculations — epam-20191231_cal

This Exhibit is an XBRL XML File.

2 Subsequent Filings that Reference this Filing

Previous ‘10-K’: ‘10-K’ on 2/26/19 for 12/31/18 · Next: ‘10-K’ on 2/25/21 for 12/31/20 · Latest: ‘10-K’ on 2/22/24 for 12/31/23 · 2 References:

Annual Report — Form 10-K — Sect. 13 / 15(d) – SEA’34
Filing Table of Contents