XML 28 R31.htm IDEA: XBRL DOCUMENT
v2.4.0.8

ACQUISITIONS OF BUSINESSES - Schedule of Preliminary Purchase Price Allocation (Details) (USD $) | 0 Months Ended | 9 Months Ended | 12 Months Ended
--- | --- | --- | ---
Sep. 16, 2013 | Jun. 01, 2013 | Feb. 01, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Dec. 31, 2013
ACQUISITIONS OF BUSINESSES [Abstract] |  |  |  |  |  |
Cash paid, net of cash acquired |  |  |  | $ 12,240,000 | $ 10,128,000 | $ 46,598,000
Seller notes |  |  |  | 400,000 |  | 1,300,000
Total consideration | 130,000 | 95,000 | 5,000 | 12,640,000 |  | 47,898,000
Estimated fair value of net tangible assets acquired [Abstract] |  |  |  |  |  |
Total current assets |  |  |  | 1,273,000 |  | 3,712,000
Total non-current assets |  |  |  | 1,200,000 |  | 1,971,000
Total liabilities |  |  |  | (374,000) |  | (1,082,000)
Net tangible assets acquired |  |  |  | 2,099,000 |  | 4,601,000
Referral relationships |  |  |  | 0 |  | 6,140,000
Non-competition agreements |  |  |  | 0 |  | 1,000,000
Tradename |  |  |  | 0 |  | 3,200,000
Goodwill |  |  |  | 15,266,000 |  | 43,498,000
Fair value of non-controlling interest |  |  |  | (4,725,000) |  | (10,541,000)
Total consideration | $ 130,000 | $ 95,000 | $ 5,000 | $ 12,640,000 |  | $ 47,898,000

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=35744584&loc=d3e6927-128479 + Details
Name: | us-gaap_BusinessAcquisitionPurchasePriceAllocationGoodwillExpectedTaxDeductibleAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition This element represents the fair value of the noncontrolling interest in the acquiree 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 (e)(1) -URI http://asc.fasb.org/extlink&oid=39739317&loc=d3e4845-128472 + Details
Name: | us-gaap_BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of consideration transferred, consisting of acquisition-date fair value of assets transferred by the acquirer, liabilities incurred by the acquirer, and equity interest issued by the acquirer. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 30 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=6911251&loc=d3e6578-128477 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 30 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=6911251&loc=d3e6613-128477 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e6927-128479 + Details
Name: | us-gaap_BusinessCombinationConsiderationTransferred1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount due from customers or clients for goods or services, including trade receivables, that have been delivered or sold in the normal course of business, and amounts due from others, including related parties expected to be converted to cash, sold or exchanged within 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=39739317&loc=d3e4845-128472 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of liabilities assumed 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=39739317&loc=d3e4845-128472 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount recognized as of the acquisition date for the identifiable assets acquired in excess of (less than) the aggregate liabilities assumed. + 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=39739317&loc=d3e4845-128472 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 55 -Paragraph 37 -URI http://asc.fasb.org/extlink&oid=35744172&loc=d3e2207-128464 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet
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=39739317&loc=d3e4845-128472 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentAssets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | us-gaap_BusinessCombinationsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The cash outflow associated with the acquisition of a business, net of the cash acquired from the purchase. + 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_PaymentsToAcquireBusinessesNetOfCashAcquired
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

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

X
- Definition The amount of non-competition agreements recognized as of the acquisition date. + References No definition available. + Details
Name: | usph_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNonCompetitionAgreements
Namespace Prefix: | usph_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of referral relationships at the acquisition date. + References No definition available. + Details
Name: | usph_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedReferralRelationships
Namespace Prefix: | usph_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of tradename recognized as of the acquisition date. + References No definition available. + Details
Name: | usph_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedTradename
Namespace Prefix: | usph_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

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