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ACCRUED EXPENSES (Tables)
3 Months Ended
Mar. 31, 2017
ACCRUED EXPENSES [Abstract]  
Summary of Accrued Expenses
Accrued expenses as of March 31, 2017 and December 31, 2016 consisted of the following (in thousands):

  
March 31, 2017
  
December 31, 2016
 
Salaries and related costs
 
$
16,070
  
$
10,569
 
Credit balances due to patients and payors
  
3,998
   
3,880
 
Group health insurance claims
  
2,331
   
2,499
 
Dividends payable to USPH shareholders
  
2,516
   
-
 
Other
  
5,905
   
4,808
 
Total
 
$
30,820
  
$
21,756