XML 20 R39.htm IDEA: XBRL DOCUMENT v2.4.0.6
Acquisitions and Divestiture (Details Textual) (USD $)
1 Months Ended 12 Months Ended 12 Months Ended 1 Months Ended 12 Months Ended 1 Months Ended 12 Months Ended 1 Months Ended 12 Months Ended 1 Months Ended 12 Months Ended
Apr. 30, 2012
Nov. 30, 2011
Jul. 31, 2010
Clinic
Mar. 31, 2010
Clinic
Dec. 31, 2012
Partnership
Clinic
Installment
Transaction
Dec. 31, 2011
Installment
Dec. 31, 2010
Partnership
Clinic
May 31, 2012
May 22, 2012
Jul. 31, 2011
Jul. 25, 2011
Jun. 30, 2011
Dec. 21, 2010
Feb. 26, 2010
Dec. 31, 2012
Maximum [Member]
Dec. 31, 2012
Minimum [Member]
Apr. 30, 2012
General Partner [Member]
Apr. 30, 2012
Limited Partner [Member]
May 22, 2012
Seller Note [Member]
Jul. 25, 2011
Seller Note [Member]
Dec. 31, 2011
STAR Physical Therapy, LP [Member]
Transaction
Jun. 30, 2011
Texas Partnerships [Member]
Mar. 31, 2010
Texas Partnerships [Member]
Clinic
Jul. 31, 2011
Referral Relationships [Member]
Dec. 31, 2012
Referral Relationships [Member]
Jul. 31, 2011
Non Compete Agreements [Member]
Dec. 31, 2012
Non Compete Agreements [Member]
Maximum [Member]
Dec. 31, 2012
Non Compete Agreements [Member]
Minimum [Member]
May 31, 2012
May 2013 [Member]
May 31, 2012
May 2014 [Member]
Jul. 31, 2011
July 2012 [Member]
Jul. 31, 2011
July 2013 [Member]
Dec. 31, 2012
Multi Clinic [Member]
Jul. 01, 2010
Multi Clinic [Member]
Mar. 01, 2010
Multi Clinic [Member]
Dec. 31, 2012
May 2012 Acquisition [Member]
Clinic
Dec. 03, 2012
May 2012 Acquisition [Member]
Dec. 31, 2012
Non Competition Agreement [Member]
Multi Clinic [Member]
Jul. 01, 2010
Non Competition Agreement [Member]
Multi Clinic [Member]
Acquisitions and Divestiture (Textual) [Abstract]                                                                              
Number of clinics     1 1 7                                                             7      
Percentage of purchase of non controlling interest             65.00%   70.00%   51.00% 100.00% 70.00% 70.00% 35.00% 10.00%         22.20% 35.00% 51.00%                         70.00% 70.00%    
Business acquisition, cost of acquired entity             $ 4,500,000       $ 8,226,000   $ 4,000,000 $ 8,900,000             $ 16,900,000 $ 3,900,000                     $ 0 $ 100,000 $ 100,000        
Cash paid for acquisition of interest in clinic             4,347,000   6,090,000   8,426,000   3,877,000 8,718,000               3,500,000                     1,938,000 50,000 75,000        
Principal amount payable                                                                 100,000 50,000 25,000        
Purchase price allocated to current asset                                                                 43,000            
Purchase price allocated to non current asset       1,308,000       478,000   902,000                                             213,000 30,000 30,000        
Seller notes issued for acquisition of interest in clinic       500,000     200,000 350,000 250,000,000 200,000 200,000   100,000 200,000               367,272                                  
Purchase price allocated to non-competition agreement       480,000       25,000   300,000                                                       25,000 20,000
Acquisition cost payable in two principal installments including accrued interest                                                         125,000 125,000 100,000 100,000              
Accrued interest seller note                       3.25%             3.25% 3.25%                                      
Percentage of Tax Deductible Goodwill                 70.00%   51.00%                                                        
Values assigned being amortized to expense equally over the respective estimated life                                               13 years   6 years                          
Tax deductible portion of goodwill                   5,800,000                                                          
Sale of proportion of interest in acquisition to limited partner 1.00%                                                                            
Remaining proportion of July 2011 acquisition, the company owned. 50.00%                               1.00% 49.00%                                          
Purchase price allocated to goodwill       18,471,000       10,538,000   11,263,000                                             1,883,000 50,000 700,000        
Total current assets primarily represent patient accounts receivable       1,765,000 3,500,000 3,500,000 3,500,000 363,000   1,341,000                                                          
Values assigned being amortized to expense equally over the respective                                                 12 years   6 years 5 years                      
Cash received by company under agreement regarding an adjustment to purchase price   1,500,000                                                                          
Forgiveness of the balance on notes payable under agreement regarding an adjustment to purchase price   100,000                                                                          
Percentage of forgiveness on notes payable held by seller under agreement regarding an adjustment to purchase price   30.00%                                                                          
Book value of notes payable held by seller   3,800,000                                                                          
Number of separate transactions to purchase partnership interest         15                               6                                    
Number of Partnership in which Interest Acquired         15   9                                                                
Non controlling interest of minority shareholders' before purchase of non controlling interest                                         30.00%                                    
Proceeds from Divestiture of Interest in Consolidated Subsidiaries         239,000 58,000                                                                  
Consolidation less than wholly owned subsidiary parent ownership interest changes purchase consideration amount charge from additional paid up capital           36,000                                                                  
Number of partnership in interest sale by parent         3                                                                    
Consolidation less than wholly owned subsidiary parent ownership interest changes sale of interest amount credit to additional paid up capital         5,000                                                                    
Undistributed earnings         200,000                               800,000 200,000                                  
Remaining purchase price                                         16,100,000 3,500,000                                  
Future tax benefits         800,000                               6,300,000 1,400,000                                  
Purchase price for additional non controlling interest         2,200,000 142,000 682,000                               974,000                                
Consolidation less than wholly owned subsidiary parent ownership interest amount changes purchase consideration charge from undistributed earning         2,000,000 48,000                                                                  
Consolidation less than wholly owned subsidiary parent ownership interest changes sale of interest percent by parent                             1.00% 0.64%                                              
Consolidation less than wholly owned subsidiary parent ownership interest amount changes purchase consideration charge from invested capital           200,000                                                                  
Consolidation less than wholly owned subsidiary parent ownership interest changes future tax benefit           23,000 217,000                                                                
Consolidation less than wholly owned subsidiary parent ownership interest changes in interest             37,000                                                                
Number of clinic sold                                             5                                
Pre-Tax gain             578,000                                                                
Non controlling interest after purchase           7.80%                                                                  
Non controlling interest of minority shareholders' after purchase of non controlling interest           92.20%                                                                  
Noncontrolling interest of purchased interest held by Managing Director and a founder of STAR, percentage           17.00%                                                                  
Sale of non controlling interest by Managing Director and a founder of STAR, percentage           17.00%                                                                  
Remaining percentage on interest by Managing Director and a founder of STAR after sale           2.00%                                                                  
Acquisitions and Divestiture (Additional Textual) [Abstract]                                                                              
Business acquisition number of installments to payment of purchase consideration         2 2                                                                  
Number of clinic acquired         7   2                                                                
Number of separate transaction for clinic acquisition         7                                                                    
Number of clinic operated under separate partnership         2                                                                    
Number of clinic operated under existing partnership         5                                                                    
Number of separate transactions for outpatient therapy practices         7                                                                    
Number of transaction for notes payable purchased         1                                                                    
Purchase price allocated to referral relationships       $ 1,700,000 $ 57,000     $ 57,000   $ 1,100,000                                                          
Percentage of company owns in partnership           100.00%                                                                  
Number of annual installments         2 2