XML 43 R32.htm IDEA: XBRL DOCUMENT v3.10.0.1

EARNINGS PER SHARE (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Computation of earnings per share - USPH shareholders [Abstract]
Net income attributable to USPH shareholders	$ 8,102	$ 5,150	$ 24,465	$ 14,907
Charges to Retained Earnings [Abstract]
Revaluation of redeemable non-controlling interest	(8,680)	0	(18,105)	0
Tax effect at statutory rate (federal and state) of 26.25%	2,279	0	4,753	0
Net income attributable to common shareholders	$ 1,701	$ 5,150	$ 11,113	$ 14,907
Basic and diluted per share (in dollars per share)	$ 0.13	$ 0.41	$ 0.88	$ 1.19
Shares used in computation: [Abstract]
Basic and diluted (in shares)	12,685	12,581	12,660	12,563
Federal and state statutory income tax rate			26.25%

X

- Definition

The amount of net income or loss for the period per each share in instances when basic and diluted earnings per share are the same amount and reported as a single line item on the face of the financial statements. Basic earnings per share is the amount of net income or loss for the period per each share of common stock or unit outstanding during the reporting period. Diluted earnings per share includes the amount of net income or loss for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=109260490&loc=d3e1337-109256

+ Details

Name:	us-gaap_EarningsPerShareBasicAndDiluted
Namespace Prefix:	us-gaap_
Data Type:	num:perShareItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 1A
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=114867106&loc=SL7669619-108580

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(22))
-URI http://asc.fasb.org/extlink&oid=114873765&loc=SL114874048-224260

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 1B
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=114867106&loc=SL7669625-108580

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(18))
-URI http://asc.fasb.org/extlink&oid=114873790&loc=SL114874131-224263

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(20))
-URI http://asc.fasb.org/extlink&oid=115205541&loc=SL114868664-224227

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-URI http://asc.fasb.org/extlink&oid=109223946&loc=d3e3602-108585

Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

+ Details

Name:	us-gaap_NetIncomeLoss
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_NetIncomeLossAvailableToCommonStockholdersBasicAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Average number of shares or units issued and outstanding that are used in calculating basic and diluted earnings per share (EPS).

+ References

No definition available.

+ Details

Name:	us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted
Namespace Prefix:	us-gaap_
Data Type:	xbrli:sharesItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	usph_ChargesToRetainedEarningsAbstract
Namespace Prefix:	usph_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The amount of income (loss) from revaluation of redeemable noncontrolling interest.

+ References

No definition available.

+ Details

Name:	usph_ChargesToRetainedEarningsRevaluationOfNonControllingInterests
Namespace Prefix:	usph_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

Percentage of domestic federal and state statutory tax rate applicable to pretax income (loss).

+ References

No definition available.

+ Details

Name:	usph_EffectiveIncomeTaxRateReconciliationAtFederalAndStateStatutoryIncomeTaxRate
Namespace Prefix:	usph_
Data Type:	num:percentItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent after revaluation of noncontrolling interest.

+ References

No definition available.

+ Details

Name:	usph_IncomeLossFromOperationsAfterRevaluationOfNonControllingInterests
Namespace Prefix:	usph_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

The amount of income tax expense or benefit for the period computed by applying the domestic federal and state statutory tax rates to pretax income.

+ References

No definition available.

+ Details

Name:	usph_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalAndStateStatutoryIncomeTaxRate
Namespace Prefix:	usph_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration