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Organization, Nature of Operations and Basis of Presentation | 12 Months Ended
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Dec. 31, 2015
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, 2015 the Company owned and/or operated 508 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 and operation of outpatient physical therapy clinics, it also manages physical therapy facilities for third parties, such as physicians and hospitals, with 21 such third-party facilities under management as of December 31, 2015. 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 49% through 94% 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
| 2015 |  |  |  |  |  |
January 2015 Acquisition | January 31 |  | 60 | % |  | 9 |
April 2015 Acquisition | April 30 |  | 70 | % |  | 3 |
June 2015 Acquisition | June 30 |  | 70 | % |  | 4 |
December 2015 Acquisition | December 31 |  | 59 | % |  | 4 |
| 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 Acquisition | May 24, 2013 |  | 80 | % |  | 5 |
December 9, 2013 Acquisition | December 9, 2013 |  | 60 | % |  | 12 |
December 13, 2013 Acquisition | December 13, 2013 |  | 90 | % |  | 11 |
In addition to the multi-clinic acquisitions, the Company acquired a 60% interest in a single clinic practice during 2015,the Company acquired four individual clinics in separate transactions during 2014, and the Company acquired three individual clinics in separate transactions during 2013. 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.

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