XML 62 R40.htm IDEA: XBRL DOCUMENT
v3.19.3

Lease Accounting (Details) - USD ($) $ in Thousands | 3 Months Ended | 9 Months Ended |  |
--- | --- | --- | --- | ---
Sep. 30, 2019 | Sep. 30, 2019 | Jan. 01, 2019 | Dec. 31, 2018
Lessee, Lease, Description [Line Items] |  |  |  |
Operating lease cost | $ 875 | $ 2,005 |  |
Short-term lease cost | 100 | 254 |  |
Variable lease cost | 301 | 1,163 |  |
Total lease costs | 1,392 | 4,948 |  |
Operating lease right-of use assets | 13,531 | 13,531 |  |
Operating lease liabilities, current | (2,259) | (2,259) |  |
Operating lease liabilities, long-term | (11,529) | (11,529) |  |
Property and equipment, gross | 7,268 | 7,268 |  | $ 7,683
Accumulated depreciation | (5,733) | (5,733) |  | (4,882)
Property and equipment, net | 1,535 | 1,535 |  | 2,801
Accrued liabilities | (883) | (883) |  | (1,085)
Other liabilities | (1,687) | (1,687) |  | $ (2,114)
Cost of operations, exclusive of depreciation and amortization |  |  |  |
Lessee, Lease, Description [Line Items] |  |  |  |
Operating lease cost | $ 563 | $ 1,218 |  |
Operating Lease Cost, Statement of Financial Position [Extensible List] | us-gaap:CostOfGoodsAndServiceExcludingDepreciationDepletionAndAmortization | us-gaap:CostOfGoodsAndServiceExcludingDepreciationDepletionAndAmortization |  |
Short-term lease cost | $ 89 | $ 233 |  |
Short-term Lease Cost, Statement Of Financial Position [Extensible List] | us-gaap:CostOfGoodsAndServiceExcludingDepreciationDepletionAndAmortization | us-gaap:CostOfGoodsAndServiceExcludingDepreciationDepletionAndAmortization |  |
Variable lease cost | $ 8 | $ 155 |  |
Variable Lease Cost Statement Of Financial Position [Extensible List] | us-gaap:CostOfGoodsAndServiceExcludingDepreciationDepletionAndAmortization | us-gaap:CostOfGoodsAndServiceExcludingDepreciationDepletionAndAmortization |  |
Selling, general and administrative |  |  |  |
Lessee, Lease, Description [Line Items] |  |  |  |
Operating lease cost | $ 312 | $ 787 |  |
Operating Lease Cost, Statement of Financial Position [Extensible List] | us-gaap:SellingGeneralAndAdministrativeExpense | us-gaap:SellingGeneralAndAdministrativeExpense |  |
Short-term lease cost | $ 11 | $ 21 |  |
Short-term Lease Cost, Statement Of Financial Position [Extensible List] | us-gaap:SellingGeneralAndAdministrativeExpense | us-gaap:SellingGeneralAndAdministrativeExpense |  |
Variable lease cost | $ 293 | $ 1,008 |  |
Variable Lease Cost Statement Of Financial Position [Extensible List] | us-gaap:SellingGeneralAndAdministrativeExpense | us-gaap:SellingGeneralAndAdministrativeExpense |  |
Depreciation and amortization |  |  |  |
Lessee, Lease, Description [Line Items] |  |  |  |
Amortization of lease assets | $ 116 | $ 1,526 |  |
Finance Lease, Right-of-Use Asset Amortization, Statement of Financial Position [Extensible List] | us-gaap:DepreciationAndAmortization | us-gaap:DepreciationAndAmortization |  |
Accounting Standards Update 2016-02 |  |  |  |
Lessee, Lease, Description [Line Items] |  |  |  |
Operating lease right-of use assets |  |  | $ 3,502 |
Operating lease liabilities, current |  |  | (2,015) |
Operating lease liabilities, long-term |  |  | (1,706) |
Accounting Standards Update 2016-02 | New Lease Standard Adjustment |  |  |  |
Lessee, Lease, Description [Line Items] |  |  |  |
Operating lease right-of use assets |  |  | 3,502 |
Operating lease liabilities, current |  |  | (2,015) |
Operating lease liabilities, long-term |  |  | $ (1,706) |

X
- Definition Amount of amortization expense attributable to right-of-use asset from finance lease. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 50 -Paragraph 4 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=77888426&loc=SL77918686-209980 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 45 -Paragraph 4 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=77888419&loc=SL77918638-209977 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 55 -Paragraph 53 -URI http://asc.fasb.org/extlink&oid=77888399&loc=SL77918982-209971 + Details
Name: | us-gaap_FinanceLeaseRightOfUseAssetAmortization
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of lease cost recognized by lessee for lease contract. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=77888426&loc=SL77918686-209980 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 55 -Paragraph 53 -URI http://asc.fasb.org/extlink&oid=77888399&loc=SL77918982-209971 + Details
Name: | us-gaap_LeaseCost
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
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 No definition available. + Details
Name: | us-gaap_LesseeLeaseDescriptionLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of single lease cost, calculated by allocation of remaining cost of lease over remaining lease term. Includes, but is not limited to, single lease cost, after impairment of right-of-use asset, calculated by amortization of remaining right-of-use asset and accretion of lease liability. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 55 -Paragraph 53 -URI http://asc.fasb.org/extlink&oid=77888399&loc=SL77918982-209971 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 50 -Paragraph 4 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=77888426&loc=SL77918686-209980 + Details
Name: | us-gaap_OperatingLeaseCost
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Present value of lessee's discounted obligation for lease payments from operating lease, classified as current. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 45 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=77888419&loc=SL77918627-209977 + Details
Name: | us-gaap_OperatingLeaseLiabilityCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Present value of lessee's discounted obligation for lease payments from operating lease, classified as noncurrent. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 45 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=77888419&loc=SL77918627-209977 + Details
Name: | us-gaap_OperatingLeaseLiabilityNoncurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of lessee's right to use underlying asset under operating lease. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 45 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=77888419&loc=SL77918627-209977 + Details
Name: | us-gaap_OperatingLeaseRightOfUseAsset
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of short-term lease cost, excluding expense for lease with term of one month or less. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 50 -Paragraph 4 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=77888426&loc=SL77918686-209980 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 55 -Paragraph 53 -URI http://asc.fasb.org/extlink&oid=77888399&loc=SL77918982-209971 + Details
Name: | us-gaap_ShortTermLeaseCost
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of variable lease cost, excluded from lease liability, recognized when obligation for payment is incurred for finance and operating leases. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 50 -Paragraph 4 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=77888426&loc=SL77918686-209980 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 55 -Paragraph 53 -URI http://asc.fasb.org/extlink&oid=77888399&loc=SL77918982-209971 + Details
Name: | us-gaap_VariableLeaseCost
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of finance lease asset, property and equipment, gross. + References No definition available. + Details
Name: | usac_FinanceLeaseAssetPropertyAndEquipmentGross
Namespace Prefix: | usac_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of finance lease asset, property and equipment, net. + References No definition available. + Details
Name: | usac_FinanceLeaseAssetPropertyAndEquipmentNet
Namespace Prefix: | usac_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of finance lease contra asset, cumulative amount of depreciation related to property and equipment. + References No definition available. + Details
Name: | usac_FinanceLeaseContraAssetPropertyAndEquipmentAccumulatedDepreciation
Namespace Prefix: | usac_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of finance lease liability, carrying value of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. + References No definition available. + Details
Name: | usac_FinanceLeaseLiabilityAccrued
Namespace Prefix: | usac_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of finance lease liability classified as other. + References No definition available. + Details
Name: | usac_FinanceLeaseLiabilityOther
Namespace Prefix: | usac_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Indicates line item in statement of financial position that includes finance lease right-of-use asset amortization. + References No definition available. + Details
Name: | usac_FinanceLeaseRightOfUseAssetAmortizationStatementOfFinancialPositionExtensibleList
Namespace Prefix: | usac_
Data Type: | srt-types:extensibleListItemType
Balance Type: | na
Period Type: | duration

X
- Definition Indicates line item in statement of financial position that includes operating lease cost. + References No definition available. + Details
Name: | usac_OperatingLeaseCostExtensibleList
Namespace Prefix: | usac_
Data Type: | srt-types:extensibleListItemType
Balance Type: | na
Period Type: | duration

X
- Definition Indicates line item in statement of financial position that includes short-term lease costs. + References No definition available. + Details
Name: | usac_ShortTermLeaseCostStatementOfFinancialPositionExtensibleList
Namespace Prefix: | usac_
Data Type: | srt-types:extensibleListItemType
Balance Type: | na
Period Type: | duration

X
- Definition Indicates line item in statement of financial position that includes variable lease costs. + References No definition available. + Details
Name: | usac_VariableLeaseCostStatementOfFinancialPositionExtensibleList
Namespace Prefix: | usac_
Data Type: | srt-types:extensibleListItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_IncomeStatementLocationAxis=us-gaap_CostOfSalesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeStatementLocationAxis=us-gaap_SellingGeneralAndAdministrativeExpensesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeStatementLocationAxis=usac_DepreciationAndAmortizationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AdjustmentsForNewAccountingPronouncementsAxis=us-gaap_AccountingStandardsUpdate201602Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RestatementAxis=srt_RestatementAdjustmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |