XML 85 R41.htm IDEA: XBRL DOCUMENT v2.4.0.8
Acquisitions of Businesses and Non-Controlling Interests - Additional Information (Detail) (USD $)
 0 Months Ended 1 Months Ended 12 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 0 Months Ended
Dec. 13, 2013
Installment
Dec. 09, 2013
Jul. 31, 2012
May 31, 2012
Apr. 30, 2012
Nov. 30, 2011
Dec. 31, 2013
Clinic
Partnership
Transactions
Installment
Dec. 31, 2012
PartnershipUnit
Clinic
Transactions
Partnership
Installment
Dec. 31, 2011
May 22, 2012
Jul. 31, 2011
Installment
Jun. 30, 2011
Installment
Dec. 31, 2012
Minimum [Member]
Dec. 31, 2013
Minimum [Member]
Dec. 31, 2012
Maximum [Member]
Dec. 31, 2013
Maximum [Member]
Feb. 28, 2013
Non competition agreements [Member]
Feb. 28, 2013
Referral relationships [Member]
Minimum [Member]
Feb. 28, 2013
Referral relationships [Member]
Maximum [Member]
Dec. 31, 2013
February 2013 Acquisition [Member]
Installment
Dec. 31, 2013
April 2013 Acquisition [Member]
Installment
Dec. 31, 2013
May 2013 Acquisition [Member]
Installment
Apr. 30, 2012
General Partner [Member]
Apr. 30, 2012
Limited Partner [Member]
Dec. 31, 2011
STAR Physical Therapy, LP [Member]
Transactions
Jun. 30, 2011
Texas Partnerships [Member]
Installment
Dec. 31, 2013
Texas Partnerships [Member]
Dec. 31, 2013
Texas Partnerships [Member]
Outpatient Physical and Occupational Therapy Clinics [Member]
Clinic
Dec. 31, 2013
Texas Partnerships [Member]
Industrial Client Locations [Member]
Clinic
Dec. 31, 2013
Texas Limited Liability Company [Member]
May 31, 2012
May 2013 [Member]
May 31, 2013
May 2014 [Member]
May 31, 2012
May 2014 [Member]
Feb. 28, 2013
February 2014 [Member]
Feb. 28, 2013
February 2015 [Member]
Apr. 30, 2013
April 2014 [Member]
Apr. 30, 2013
April 2015 [Member]
May 31, 2013
May 2015 [Member]
Dec. 13, 2013
December Two Thousand Fourteen [Member]
Dec. 13, 2013
December Two Thousand Fifteen [Member]
Business Acquisition [Line Items]                                                                                
Number of clinic practices acquired             3 7                                                                
Number of clinic practices operated under separate partnership             2 2                                                                
Number of clinic practices operated under existing partnership             5 5                                       11 3                      
Percentage of purchase of non controlling interest 90.00% 60.00%               70.00% 51.00% 100.00% 10.00% 1.00% 35.00% 35.00%       72.00% 50.00% 80.00%     22.20% 35.00%                            
Cash paid for acquisition of interest in clinic $ 35,500,000 $ 1,700,000   $ 6,090,000                               $ 4,300,000 $ 2,400,000 $ 3,600,000       $ 3,500,000                            
Seller notes issued for acquisition of interest in clinic 500,000     100,000     1,300,000 350,000   250,000 200,000                 400,000 200,000 200,000       367,272                            
Acquisition cost payable in two principal installments including accrued interest     100,000                                                       125,000 100,000 125,000 200,000 200,000 100,000 100,000 100,000 250,000 250,000
Business acquisition number of installments to payment of purchase consideration 2                                     2 2 2                                    
Ownership percentage                                                     1.00%                          
Limited partnership interest owned by USPT Ltd.                                                     89.00%                          
Membership Interest owned by USPT Ltd.                                                           100.00%                    
Net revenue recognized             505,000                                                                  
Net earnings recognized             119,000                                                                  
Aggregate purchase price for the acquired clinic practices             238,000                                                                  
Percentage of Tax Deductible Goodwill       67.00%           70.00% 51.00%                                                          
Accrued interest seller note                   3.25% 3.25%                             3.25%                            
Business acquisition, cost of acquired entity       1,938,000             8,226,000                           16,900,000 3,900,000                            
Number of annual installments             2 2     2 2                           2                            
Values assigned being amortized to expense equally over the respective estimated life                                 6 years 12 years 13 years                                          
Remaining proportion of July 2011 acquisition, the company owned.         50.00%                                   1.00% 49.00%                                
Sale of proportion of interest in acquisition to limited partner         1.00%                                                                      
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 15                                 6                              
Number of Partnership in which Interest Acquired             10 15                                                                
Purchase price for additional non controlling interest             1,900,000 2,200,000 142,000                                                              
Proceeds from sales of interest             800,000                                                                  
Business acquisition cost of acquired entity charge from cash             200,000                                                                  
Business acquisition cost of acquired entity charge from notes receivable             600,000                                                                  
Undistributed earnings             100,000 200,000                                 800,000 200,000                            
Future tax benefits             400,000 800,000                                 6,300,000 1,400,000                            
Remaining purchase price             1,000,000 2,000,000                                 16,100,000 3,500,000                            
Consolidation less than wholly owned subsidiary parent ownership interest changes sale of interest percent by parent                         0.64%   1.00%                                                  
Number of partnership in interest sale by parent               3                                                                
Proceeds from Divestiture of Interest in Consolidated Subsidiaries               239,000 58,000                                                              
Consolidation less than wholly owned subsidiary parent ownership interest changes sale of interest amount credit to additional paid up capital               5,000                                                                
Non controlling interest of minority shareholders' before purchase of non controlling interest                                                 30.00%                              
Non controlling interest of minority shareholders' after purchase of non controlling interest                 92.20%                                                              
Non controlling interest after purchase                 7.80%                                                              
Non controlling 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%                                                              
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 purchase consideration amount charge from additional paid up capital                 36,000                                                              
Consolidation less than wholly owned subsidiary parent ownership interest amount changes purchase consideration charge from undistributed earning                 48,000                                                              
Consolidation less than wholly owned subsidiary parent ownership interest changes future tax benefit                 $ 23,000