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EARNINGS PER SHARE (Tables)
 6 Months Ended
Jun. 30, 2018
EARNINGS PER SHARE [Abstract]  
Computations of Basic and Diluted 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 June 30,
  
Six Months Ended June 30,
 
  
2018
  
2017
  
2018
  
2017
 
Computation of earnings per share - USPH shareholders
            
Net income attributable to USPH shareholders
 
$
9,246
  
$
4,941
  
$
16,363
  
$
9,757
 
Charges to retained earnings:
                
Revaluation of redeemable non-controlling interest
 
$
(4,344
)
 
$
-
   
(9,425
)
  
-
 
Tax effect at statutory rate (federal and state) of 26.25%
  
1,140
   
-
   
2,474
   
-
 
  
$
6,042
  
$
4,941
  
$
9,412
  
$
9,757
 
                 
Basic and diluted per share
 
$
0.48
  
$
0.39
  
$
0.74
  
$
0.78
 
                 
Shares used in computation:
                
Basic and diluted
  
12,677
   
12,579
   
12,647
   
12,553