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EARNINGS PER SHARE
 3 Months Ended
Mar. 31, 2018
EARNINGS PER SHARE [Abstract]  
EARNINGS PER SHARE
4. EARNINGS PER SHARE

The following tables provide a detail of the basic and diluted earnings per share computation.  In accordance with current accounting guidance, the revaluation of redeemable non-controlling interest (see Footnote 6), net of tax, charged directly to retained earnings is included in the earnings per basic and diluted share calculation.

  
Three Months Ended March 31,
 
  
2018
  
2017
 
Computation of earnings per share - USPH shareholders
      
Net income attributable to USPH shareholders
 
$
7,117
  
$
4,816
 
Charges to retained earnings:
        
Revaluation of redeemable non-controlling interest
 
$
(5,081
)
 
$
-
 
Tax effect at statutory rate (federal and state) of 26.25%
  
1,334
   
-
 
  
$
3,370
  
$
4,816
 
         
Basic and diluted per share
 
$
0.27
  
$
0.38