XML 60 R10.htm IDEA: XBRL DOCUMENT
v2.4.0.8

ACQUISITIONS AND REVALUATIONS OF NON-CONTROLLING INTERESTS | 9 Months Ended
--- | ---
Sep. 30, 2014
ACQUISITIONS AND REVALUATIONS OF NON-CONTROLLING INTERESTS [Abstract] |
ACQUISITIONS AND REVALUATIONS OF NON-CONTROLLING INTERESTS | 4. ACQUISITIONS AND REVALUATIONS OF NON-CONTROLLING INTERESTS In four separate transactions during the nine months ended September 30, 2014, the Company purchased interests in two partnerships which were previously classified as redeemable non-controlling interest. The interests in the partnerships purchased ranged from 10.0% to 35.0%. The aggregate of the purchase prices paid was $4.9 million, which included $3.0 million of net book value. The remaining purchase price of $1.9 million, less future tax benefits of $0.8 million, was recognized as an adjustment to additional paid-in capital. For the nine months ended September 30, 2014, the following table details the changes in the carrying amount of redeemable non-controlling interest:
|  | Nine Months Ended |
|  | September 30, 2014 |
Beginning balance |  | $ | 4,104 |
Increase due to revaluation and operating results of redeemable non-controlling interests |  |  | 1,932 |
Reclass of non controlling interest |  |  | 6,375 |
Purchases of redeemable non-controlling interests |  |  | (4,887 | )
Ending balance |  | $ | 7,524 |
The non-controlling interests that are reflected as redeemable non-controlling interests in the consolidated financial statements consist of those owners who have certain redemption rights that are currently exercisable, and that, if exercised, require that the Company purchase the non-controlling interest of those owners. The redeemable non-controlling interests are adjusted to the fair value in the reporting period in which the Company deems it probable that the limited partner will assert the redemption rights and it will be adjusted each reporting period thereafter. The adjustments are charged to additional paid-in capital and are not reflected in the statement of net income. Although the adjustments are not reflected in the statement of net income, current accounting rules require that the Company reflects the charge in the earnings per share calculation.

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

X
- Definition The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable). + References No definition available. + Details
Name: | usph_BusinessCombinationOfNonControllingInterestDisclosureTextBlock
Namespace Prefix: | usph_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration