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Organization, Nature of Operations and Basis of Presentation
 12 Months Ended
Dec. 31, 2014
Organization, Nature of Operations and Basis of Presentation [Abstract]  
Organization, Nature of Operations and Basis of Presentation
1.  Organization, Nature of Operations and Basis of Presentation
 U.S. Physical Therapy, Inc. and its subsidiaries (together, the “Company”) operate outpatient physical therapy clinics that provide pre-and post-operative care and treatment for orthopedic-related disorders, sports-related injuries, preventative care, rehabilitation of injured workers and neurological-related injuries. As of December 31, 2014 the Company owned and operated 489 clinics in 42 states. The clinics’ business primarily originates from physician referrals. The principal sources of payment for the clinics’ services are managed care programs, commercial health insurance, Medicare/Medicaid, workers’ compensation insurance and proceeds from personal injury cases. In addition to the Company’s ownership of outpatient physical therapy clinics, it also manages physical therapy facilities for third parties, primarily physicians, with 16 such third-party facilities under management as of December 31, 2014.
 The consolidated financial statements include the accounts of U.S. Physical Therapy, Inc. and its subsidiaries. All significant intercompany transactions and balances have been eliminated. The Company primarily operates through subsidiary clinic partnerships, in which the Company generally owns a 1% general partnership interest and a 64% limited partnership interest. The managing therapist of each clinic owns the remaining limited partnership interest in the majority of the clinics (hereinafter referred to as “Clinic Partnership”). To a lesser extent, the Company operates some clinics through wholly-owned subsidiaries under profit sharing arrangements with therapists (hereinafter referred to as “Wholly-Owned Facilities”).
 
During the last three years, the Company completed the following multi-clinic acquisitions:

Acquisition
Date
 
% Interest
Acquired
  
Number of
Clinics
 
 
 
 2014
 
  
 
 
  
 
April 2014 Acquisition
April 30, 2014
  
70
%
  
13
 
August 2014 Acquisition
August 1, 2014
  
100
%
  
3
 
         
 2013
        
February 2013 Acquisition
February 28, 2013
  
72
%
  
9
 
April 2013 Acquisition
April 30, 2013
  
50
%
  
5
 
May 2013 Acquistion
May 24, 2013
  
80
%
  
5
 
December 9, 2013 Acquisition
December 9, 2013
  
60
%
  
12
 
December 13, 2013 Acquisition
December 13, 2013
  
90
%
  
11
 
         
 2012
        
May 2012 Acquisition
May 22, 2012
  
70
%
  
7
 

 In addition to the two multi-clinic acquisitions detailed above, in 2014, the Company acquired four individual clinics in separate transactions.  In addition to the five multi-clinic acquisitions detailed above, in 2013, the Company acquired three individual clinics in separate transactions.  In addition to the May 2012 Acquisition, in 2012, the Company acquired seven individual clinics in separate transactions.
Clinic Partnerships
 For Clinic Partnerships, the earnings and liabilities attributable to the non-controlling interest, typically owned by the managing therapist, directly or indirectly, are recorded within the statements of net income and balance sheets as non-controlling interests.
Wholly-Owned Facilities
 For Wholly-Owned Facilities with profit sharing arrangements, an appropriate accrual is recorded for the amount of profit sharing due the clinic partners/directors. The amount is expensed as compensation and included in clinic operating costs—salaries and related costs. The respective liability is included in current liabilities—accrued expenses on the balance sheets.