XML 39 R28.htm IDEA: XBRL DOCUMENT
v3.8.0.1

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Details) |  |  | 3 Months Ended | 12 Months Ended
--- | --- | --- | --- | ---
Apr. 30, 2018 USD ($) | Feb. 28, 2018 Clinic | Mar. 31, 2018 USD ($) Clinic State Facility Segment Region | Dec. 31, 2017 USD ($) Clinic
Depreciation Amortization Impairment [Line Items] |  |  |  |
Percentage of general partnership interest owned |  |  | 1.00% |
Number of clinic practices acquired | Clinic |  | 2 | 2 | 2
Number of clinics consolidated with an existing clinic | Clinic |  |  |  | 1
Number of clinics that operate as a satellite clinic with existing partnerships | Clinic |  |  |  | 1
Number of clinics operated | Clinic |  |  | 580 |
Number of states where clinics are operated | State |  |  | 42 |
Number of third party facilities | Facility |  |  | 28 |
Mandatorily redeemable non-controlling interests |  |  | $ 0 | $ 327,000
Number of business segments | Segment |  |  | 1 |
Number of regions | Region |  |  | 6 |
Corporate income tax rate |  |  | 21.00% |
Unrecognized tax benefit |  |  | $ 0 |
Accrued interest and penalties associated with any unrecognized tax benefits |  |  | 0 |
Interest expense recognized |  |  | $ 0 |
March 2017 Acquisition [Member] |  |  |  |
Depreciation Amortization Impairment [Line Items] |  |  |  |
Percentage of interest acquired |  |  | 55.00% |
Industrial Injury Prevention [Member] | Subsequent Event [Member] |  |  |  |
Depreciation Amortization Impairment [Line Items] |  |  |  |
Percentage of interest acquired | 65.00% |  |  |
Value of interest acquired | $ 9,000,000 |  |  |
Employee [Member] |  |  |  |
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items] |  |  |  |
Period in which restrictions lapse on stock granted |  |  | 4 years |
Director [Member] |  |  |  |
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items] |  |  |  |
Period in which restrictions lapse on stock granted |  |  | 1 year |
Officer [Member] |  |  |  |
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items] |  |  |  |
Period in which restrictions lapse on stock granted |  |  | 4 years |
Minimum [Member] |  |  |  |
Depreciation Amortization Impairment [Line Items] |  |  |  |
Percentage of limited partnership interest owned |  |  | 49.00% |
Redeemable non-controlling interest, redemption rights, commencement period |  |  | 3 years |
Minimum [Member] | Furniture & Equipment [Member] |  |  |  |
Depreciation Amortization Impairment [Line Items] |  |  |  |
Estimated useful lives |  |  | 3 years |
Minimum [Member] | Software [Member] |  |  |  |
Depreciation Amortization Impairment [Line Items] |  |  |  |
Estimated useful lives |  |  | 3 years |
Minimum [Member] | Leasehold Improvements [Member] |  |  |  |
Depreciation Amortization Impairment [Line Items] |  |  |  |
Estimated useful lives |  |  | 3 years |
Maximum [Member] |  |  |  |
Depreciation Amortization Impairment [Line Items] |  |  |  |
Percentage of limited partnership interest owned |  |  | 99.00% |
Redeemable non-controlling interest, redemption rights, commencement period |  |  | 5 years |
Maximum [Member] | Furniture & Equipment [Member] |  |  |  |
Depreciation Amortization Impairment [Line Items] |  |  |  |
Estimated useful lives |  |  | 8 years |
Maximum [Member] | Software [Member] |  |  |  |
Depreciation Amortization Impairment [Line Items] |  |  |  |
Estimated useful lives |  |  | 7 years |
Maximum [Member] | Leasehold Improvements [Member] |  |  |  |
Depreciation Amortization Impairment [Line Items] |  |  |  |
Estimated useful lives |  |  | 5 years |

X
- Definition Percentage of voting equity interests acquired at the acquisition date in the business combination. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463 + Details
Name: | us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
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 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e6927-128479 Reference 3: 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 + Details
Name: | us-gaap_BusinessCombinationConsiderationTransferred1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_DeferredCompensationArrangementWithIndividualExcludingShareBasedPaymentsAndPostretirementBenefitsLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Minimum period the individual is required to perform services to be fully vested under the deferred compensation arrangement, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 710 -SubTopic 10 -Section 55 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=6409961&loc=d3e20487-108367 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a)(1) -URI http://asc.fasb.org/extlink&oid=96867065&loc=d3e5070-113901 + Details
Name: | us-gaap_DeferredCompensationArrangementWithIndividualRequisiteServicePeriod1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of domestic federal statutory tax rate applicable to pretax income (loss). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 6.I) -URI http://asc.fasb.org/extlink&oid=34349781&loc=d3e330036-122817 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32698-109319 + Details
Name: | us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of interest expense on prepetition obligations included in the statement of operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 852 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=64805424&loc=d3e55733-112764 + Details
Name: | us-gaap_InterestExpenseOnPrepetitionLiabilitiesRecognizedInStatementOfOperations
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The number of businesses acquired by the entity during the period. + References No definition available. + Details
Name: | us-gaap_NumberOfBusinessesAcquired
Namespace Prefix: | us-gaap_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Number of segments reported by the entity. A reportable segment is a component of an entity for which there is an accounting requirement to report separate financial information on that component in the entity's financial statements. + References No definition available. + Details
Name: | us-gaap_NumberOfReportableSegments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition The number of states the entity operates in as of the balance sheet date. + References No definition available. + Details
Name: | us-gaap_NumberOfStatesInWhichEntityOperates
Namespace Prefix: | us-gaap_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | instant

X
- Definition Useful life of long lived, physical assets used in the normal conduct of business and not intended for resale, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. Examples include, but not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment. + References No definition available. + Details
Name: | us-gaap_PropertyPlantAndEquipmentUsefulLife
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount that is required to be paid, determined under the conditions specified in the contract, if as of the reporting date, the holder of the share has exercised the right to or the shares are mandatorily redeemable after one year from the reporting date or operating cycle, if longer. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 480 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6940734&loc=d3e22047-110879 + Details
Name: | us-gaap_SharesSubjectToMandatoryRedemptionSettlementTermsAmountNoncurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount accrued for interest on an underpayment of income taxes and penalties related to a tax position claimed or expected to be claimed in the tax return. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32718-109319 + Details
Name: | us-gaap_UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestAccrued
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of expense for interest on an underpayment of income taxes and penalties related to a tax position claimed or expected to be claimed in the tax return. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32718-109319 + Details
Name: | us-gaap_UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | usph_DepreciationAmortizationImpairmentLineItems
Namespace Prefix: | usph_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Number of clinics consolidated with the existing clinics during the period. + References No definition available. + Details
Name: | usph_NumberOfClinicsConsolidatedWithExistingClinics
Namespace Prefix: | usph_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Number of clinics operated during the period. + References No definition available. + Details
Name: | usph_NumberOfClinicsOperated
Namespace Prefix: | usph_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | instant

X
- Definition Number of clinics operates as a satellite clinic with existing partnerships during the period. + References No definition available. + Details
Name: | usph_NumberOfClinicsOperatesAsASatelliteClinicWithExistingPartnerships
Namespace Prefix: | usph_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Number of regions of the entity operates. + References No definition available. + Details
Name: | usph_NumberOfRegions
Namespace Prefix: | usph_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Number of third party facilities. + References No definition available. + Details
Name: | usph_NumberOfThirdPartyFacilities
Namespace Prefix: | usph_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of general partnership interest owned during the period. + References No definition available. + Details
Name: | usph_PercentageOfGeneralPartnershipInterestOwned
Namespace Prefix: | usph_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of limited partnership interest owned during the period. + References No definition available. + Details
Name: | usph_PercentageOfLimitedPartnershipInterestOwned
Namespace Prefix: | usph_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Refers to the commencement period of redemption rights for redeemable non controlling interest. + References No definition available. + Details
Name: | usph_RedeemableNonControllingInterestRedemptionRightsCommencementPeriod
Namespace Prefix: | usph_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=usph_MarchTwoThousandSeventeenAcquisitionMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=usph_LeadingProviderOfIndustrialInjuryPreventionMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_SubsequentEventTypeAxis=us-gaap_SubsequentEventMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TitleOfIndividualAxis=usph_EmployeeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TitleOfIndividualAxis=us-gaap_DirectorMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TitleOfIndividualAxis=us-gaap_OfficerMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RangeAxis=us-gaap_MinimumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_FurnitureAndFixturesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_ComputerSoftwareIntangibleAssetMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_LeaseholdImprovementsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RangeAxis=us-gaap_MaximumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |