XML 20 R27.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Acquisition of Businesses - Additional Information (Detail) (USD $) | 1 Months Ended | 9 Months Ended | 12 Months Ended |  |  |  | 1 Months Ended |  | 1 Months Ended | 9 Months Ended | 12 Months Ended |  |  | 9 Months Ended
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
May 31, 2012 Clinic | Sep. 30, 2013 Clinic | Dec. 31, 2012 Clinic Transactions | Sep. 16, 2013 | Feb. 28, 2013 | May 22, 2012 | May 22, 2012 Seller Note [Member] | Feb. 28, 2013 February 2015 [Member] | Feb. 28, 2013 February 2016 [Member] | Apr. 30, 2013 April 2014 [Member] | Apr. 30, 2013 April 2015 [Member] | May 31, 2013 May 2014 [Member] | May 31, 2012 May 2014 [Member] | May 31, 2013 May 2015 [Member] | May 31, 2012 May 2013 [Member] | Sep. 30, 2013 Non Competition Agreement [Member] | Sep. 30, 2013 Referral relationships [Member] | Dec. 31, 2012 Multi Clinic [Member] | Sep. 30, 2013 Multi Clinic [Member] Non Competition Agreement [Member] | Dec. 31, 2012 Multi Clinic [Member] Non Competition Agreement [Member] | Sep. 30, 2013 February 2013 Acquisition [Member] Installment Clinic | Sep. 30, 2013 April 2013 Acquisition [Member] Installment Clinic | Sep. 30, 2013 May 2013 Acquisition [Member] Installment Clinic
Loans At Acquisition Date [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Percentage of purchase of non controlling interest |  | 100.00% |  | 100.00% | 100.00% | 70.00% |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 72.00% | 50.00% | 80.00%
Cash paid for acquisition of interest in clinic |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 6,090,000 |  |  | $ 1,938,000 |  |  | $ 4,300,000 | $ 2,400,000 | $ 3,600,000
Business acquisition number of installments to payment of purchase consideration |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 2 | 2 | 2
Business acquisition, cost of acquired entity |  | 130,000 |  | 95,000 | 5,000 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Acquisition cost payable in two principal installments including accrued interest |  |  |  |  |  |  |  | 200,000 |  | 100,000 | 100,000 | 100,000 | 125,000 | 100,000 | 125,000 |  |  |  |  |  |  |  |
Seller notes issued for acquisition of interest in clinic |  |  | 350,000 |  | 800,000 | 250,000 |  |  | 200,000 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Number of clinics |  |  | 7 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 9 | 5 | 5
Percentage of Tax Deductible Goodwill |  |  |  |  |  | 70.00% |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accrued interest seller note |  |  |  |  |  |  | 3.25% |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Tradenames |  | 1,300,000 | 1,300,000 |  | 600,000 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Purchase price allocated to referral relationships |  | 800,000 | 857,000 |  | 400,000 |  |  |  |  |  |  |  |  |  |  |  |  | 57,000 |  |  |  |  |
Purchase price allocated to non-competition agreement |  |  | 265,000 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 240,000 | 25,000 |  |  |
Values assigned being amortized to expense equally over the respective estimated life |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 6 years | 12 years |  |  |  |  |  |
Number of separate transactions for outpatient therapy practices |  |  | 7 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Number of clinic acquired | 7 | 1 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Number or transaction for notes payable purchased |  |  | 1 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Principal amount payable |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 100,000 |  |  |  |  |
Purchase price allocated to current asset |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 43,000 |  |  |  |  |
Purchase price allocated to non current asset |  |  | 478,000 |  | 719,000 |  |  |  |  |  |  |  |  |  |  |  |  | 213,000 |  |  |  |  |
Purchase price allocated to goodwill |  |  | $ 8,239,000 |  | $ 13,399,000 |  |  |  |  |  |  |  |  |  |  |  |  | $ 1,883,000 |  |  |  |  |

X
- Definition Percentage of voting equity interests acquired at the acquisition date in the business combination. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1392-128463 + Details
Name: | us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition The amount of goodwill arising from a business combination that is expected to be deductible for tax purposes. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=7488404&loc=d3e6927-128479 + Details
Name: | us-gaap_BusinessAcquisitionPurchasePriceAllocationGoodwillExpectedTaxDeductibleAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of tangible or intangible assets, including a business or subsidiary of the acquirer transferred by the entity to the former owners of the acquiree. Excludes cash. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -URI http://asc.fasb.org/extlink&oid=7488404&loc=d3e6927-128479 + Details
Name: | us-gaap_BusinessCombinationConsiderationTransferredOther1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of other assets expected to be realized or consumed before one year or the normal operating cycle, if longer, acquired at the acquisition date. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4845-128472 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of intangible assets, excluding goodwill, acquired at the acquisition date. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4845-128472 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of assets expected to be realized or consumed after one year or the normal operating cycle, if longer, acquired at the acquisition date. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4845-128472 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentAssets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Contractual interest rate for funds borrowed, under the debt agreement. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 22 -Article 5 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.22(a)(1)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_DebtInstrumentInterestRateStatedPercentage
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition The number of businesses acquired by the entity during the period. + References No definition available. + Details
Name: | us-gaap_NumberOfBusinessesAcquired
Namespace Prefix: | us-gaap_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition The cash outflow associated with the acquisition of business during the period. The cash portion only of the acquisition price. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Investing Activities -URI http://asc.fasb.org/extlink&oid=6516133 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 13 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3213-108585 + Details
Name: | us-gaap_PaymentsToAcquireBusinessesGross
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Business acquisition cost of acquired entity debt issued. + References No definition available. + Details
Name: | usph_BusinessAcquisitionCostOfAcquiredEntityDebtIssued
Namespace Prefix: | usph_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Business Acquisition Number Of Installments To Payment Of Purchase Consideration + References No definition available. + Details
Name: | usph_BusinessAcquisitionNumberOfInstallmentsToPaymentOfPurchaseConsideration
Namespace Prefix: | usph_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Business acquisition principal installments payable at cost of acquired by entity at accrued interest. + References No definition available. + Details
Name: | usph_BusinessAcquisitionPrincipalInstallmentsPayableAtCostOfAcquiredByEntityAtAccruedInterest
Namespace Prefix: | usph_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Business acquisition purchase price allocation referral relationships. + References No definition available. + Details
Name: | usph_BusinessAcquisitionPurchasePriceAllocationReferralRelationships
Namespace Prefix: | usph_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Business acquisition purchase price allocation trade name. + References No definition available. + Details
Name: | usph_BusinessAcquisitionPurchasePriceAllocationTradeName
Namespace Prefix: | usph_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Business Combination Cost Of Acquire Entity Purchase Price + References No definition available. + Details
Name: | usph_BusinessCombinationCostOfAcquireEntityPurchasePrice
Namespace Prefix: | usph_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | usph_LoansAtAcquisitionDateLineItems
Namespace Prefix: | usph_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Number of clinic acquired. + References No definition available. + Details
Name: | usph_NumberOfClinicAcquired
Namespace Prefix: | usph_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Number of outpatient therapy practices purchased. + References No definition available. + Details
Name: | usph_NumberOfOutpatientTherapyPracticesPurchased
Namespace Prefix: | usph_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Number of transaction for notes payable purchased. + References No definition available. + Details
Name: | usph_NumberOfTransactionForNotesPayablePurchased
Namespace Prefix: | usph_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of tax deductible goodwill. + References No definition available. + Details
Name: | usph_PercentageOfTaxDeductibleGoodwill
Namespace Prefix: | usph_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition The values assigned being amortized to expense equally over the The values assigned being amortized to expense equally over the respective estimated life. + References No definition available. + Details
Name: | usph_ValuesAssignedBeingAmortizedToExpenseEquallyOverRespectiveEstimatedLife
Namespace Prefix: | usph_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration