XML 58 R30.htm IDEA: XBRL DOCUMENT
v3.19.3

ACQUISITIONS OF BUSINESSES (Details) $ in Thousands |  |  |  |  |  | 1 Months Ended | 9 Months Ended | 12 Months Ended
--- | --- | --- | --- | --- | --- | --- | --- | ---
Sep. 30, 2019 USD ($) Installment Clinic | Apr. 11, 2019 USD ($) State Location | Aug. 31, 2018 USD ($) Installment Clinic | Apr. 30, 2018 USD ($) Business | Feb. 28, 2018 Clinic | Mar. 31, 2017 USD ($) | Sep. 30, 2019 USD ($) Installment | Sep. 30, 2018 USD ($) | Dec. 31, 2018 USD ($) Clinic
Business Combination, Description [Abstract] |  |  |  |  |  |  |  |  |
Number of clinics | Clinic |  |  | 4 |  | 2 |  |  |  | 5
Cash paid for acquisition of interest in clinic |  |  |  |  |  |  | $ 5,700 |  |
Business acquisition number of installments for payment of purchase consideration | Installment |  |  |  |  |  |  | 2 |  |
Cash paid, net of cash acquired |  |  |  | $ 16,367 |  |  | $ 30,365 | $ 16,303 |
Seller notes | $ 283 |  |  | 950 |  |  | $ 283 | $ 0 |
Total consideration |  |  |  | 17,317 |  |  |  |  |
Estimated fair value of net tangible assets acquired [Abstract] |  |  |  |  |  |  |  |  |
Total current assets |  |  |  | 1,633 |  |  |  |  |
Total non-current assets |  |  |  | 305 |  |  |  |  |
Total liabilities |  |  |  | (525) |  |  |  |  |
Net tangible assets acquired |  |  |  | 1,413 |  |  |  |  |
Referral relationships |  |  |  | 2,926 |  |  |  |  |
Non-compete |  |  |  | 298 |  |  |  |  |
Tradename |  |  |  | 990 |  |  |  |  |
Goodwill |  |  |  | 19,835 |  |  |  |  |
Fair value of non-controlling interest (classified as redeemable non-controlling interests) |  |  |  | (8,145) |  |  |  |  |
Total consideration |  |  |  | $ 17,317 |  |  |  |  |
Referral Relationships [Member] |  |  |  |  |  |  |  |  |
Estimated fair value of net tangible assets acquired [Abstract] |  |  |  |  |  |  |  |  |
Estimated useful lives of acquired intangibles |  |  |  |  |  |  | 11 years |  | 10 years 6 months 14 days
Non-compete Agreements [Member] |  |  |  |  |  |  |  |  |
Estimated fair value of net tangible assets acquired [Abstract] |  |  |  |  |  |  |  |  |
Estimated useful lives of acquired intangibles |  |  |  |  |  |  | 6 years |  | 6 years
April 2019 Acquisition [Member] |  |  |  |  |  |  |  |  |
Business Combination, Description [Abstract] |  |  |  |  |  |  |  |  |
Acquisition date |  |  |  |  |  |  | Apr. 11, 2019 |  |
Number of states of network services | State |  | 45 |  |  |  |  |  |  |
Number of onsite client locations | Location |  | 11 |  |  |  |  |  |  |
Percentage of interest acquired |  | 76.00% |  |  |  |  |  |  |
Aggregate purchase price for the acquired clinic practices |  | $ 23,600 |  |  |  |  |  |  |
Cash paid for acquisition of interest in clinic |  | $ 19,600 |  |  |  |  |  |  |
Percentage of interest accrued |  | 5.50% |  |  |  |  |  |  |
Cash paid, net of cash acquired |  | $ 30,365 |  |  |  |  |  |  |
Payable to shareholders of seller | $ 500 | 502 |  |  |  |  | $ 500 |  |
Seller notes |  | 4,000 |  |  |  |  |  |  |
Total consideration |  | 35,167 |  |  |  |  |  |  |
Estimated fair value of net tangible assets acquired [Abstract] |  |  |  |  |  |  |  |  |
Total current assets |  | 2,824 |  |  |  |  |  |  |
Total non-current assets |  | 2,924 |  |  |  |  |  |  |
Total liabilities |  | (3,034) |  |  |  |  |  |  |
Net tangible assets acquired |  | 2,714 |  |  |  |  |  |  |
Referral relationships |  | 3,000 |  |  |  |  |  |  |
Non-compete |  | 1,290 |  |  |  |  |  |  |
Tradename |  | 4,100 |  |  |  |  |  |  |
Goodwill |  | 30,293 |  |  |  |  |  |  |
Fair value of non-controlling interest (classified as redeemable non-controlling interests) |  | (6,230) |  |  |  |  |  |  |
Total consideration |  | $ 35,167 |  |  |  |  |  |  |
September 2019 Acquisition [Member] |  |  |  |  |  |  |  |  |
Business Combination, Description [Abstract] |  |  |  |  |  |  |  |  |
Acquisition date |  |  |  |  |  |  | Sep. 30, 2019 |  |
Percentage of interest acquired | 67.00% |  |  |  |  |  | 67.00% |  |
Number of clinics | Clinic | 11 |  |  |  |  |  |  |  |
Aggregate purchase price for the acquired clinic practices | $ 12,400 |  |  |  |  |  |  |  |
Cash paid for acquisition of interest in clinic | $ 12,100 |  |  |  |  |  |  |  |
Business acquisition number of installments for payment of purchase consideration | Installment | 2 |  |  |  |  |  |  |  |
Percentage of interest accrued | 5.00% |  |  |  |  |  | 5.00% |  |
Seller notes | $ 300 |  |  |  |  |  | $ 300 |  |
September 2019 Acquisition [Member] | September 2020 [Member] |  |  |  |  |  |  |  |  |
Business Combination, Description [Abstract] |  |  |  |  |  |  |  |  |
Acquisition cost payable in two principal installments including accrued interest | 150 |  |  |  |  |  |  |  |
September 2019 Acquisition [Member] | September 2021 [Member] |  |  |  |  |  |  |  |  |
Business Combination, Description [Abstract] |  |  |  |  |  |  |  |  |
Acquisition cost payable in two principal installments including accrued interest | $ 150 |  |  |  |  |  |  |  |
August 2018 Acquisition [Member] |  |  |  |  |  |  |  |  |
Business Combination, Description [Abstract] |  |  |  |  |  |  |  |  |
Acquisition date |  |  |  |  |  |  | Aug. 31, 2018 |  |
Percentage of interest acquired |  |  | 70.00% |  |  |  |  |  |
Number of clinics | Clinic |  |  | 4 |  |  |  |  |  |
Cash paid for acquisition of interest in clinic |  |  | $ 7,300 |  |  |  |  |  |
Business acquisition number of installments for payment of purchase consideration | Installment |  |  | 2 |  |  |  |  |  |
Seller notes |  |  | $ 400 |  |  |  |  |  |
August 2018 Acquisition [Member] | August 2019 [Member] |  |  |  |  |  |  |  |  |
Business Combination, Description [Abstract] |  |  |  |  |  |  |  |  |
Cash paid for acquisition of interest in clinic |  |  | 200 |  |  |  |  |  |
August 2018 Acquisition [Member] | August 2020 [Member] |  |  |  |  |  |  |  |  |
Business Combination, Description [Abstract] |  |  |  |  |  |  |  |  |
Acquisition cost payable in two principal installments including accrued interest |  |  | $ 200 |  |  |  |  |  |
Industrial Injury Prevention [Member] |  |  |  |  |  |  |  |  |
Business Combination, Description [Abstract] |  |  |  |  |  |  |  |  |
Percentage of interest acquired |  |  |  | 65.00% |  | 55.00% |  |  |
Cash paid for acquisition of interest in clinic |  |  |  | $ 8,600 |  | $ 6,200 |  |  |
Number of businesses merged | Business |  |  |  | 2 |  |  |  |  |
Percentage of combined business interest owned |  |  |  | 59.45% |  |  |  |  |
Seller notes |  |  |  | $ 400 |  | $ 400 |  |  |
Acquisition of Five Clinic Practices [Member] |  |  |  |  |  |  |  |  |
Business Combination, Description [Abstract] |  |  |  |  |  |  |  |  |
Number of clinics | Clinic |  |  |  |  |  |  |  |  | 5
Aggregate purchase price for the acquired clinic practices |  |  |  |  |  |  |  |  | $ 1,000
Cash paid for acquisition of interest in clinic |  |  |  |  |  |  |  |  | 850
Seller notes |  |  |  |  |  |  |  |  | $ 150
Acquisition of Five Clinic Practices [Member] | August 2019 [Member] |  |  |  |  |  |  |  |  |
Business Combination, Description [Abstract] |  |  |  |  |  |  |  |  |
Percentage of interest accrued |  |  |  |  |  |  |  |  | 4.50%

X
- Definition Date when the business acquisition agreement was executed, in CCYY-MM-DD format. + References No definition available. + Details
Name: | us-gaap_BusinessAcquisitionDateOfAcquisitionAgreement1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:dateItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of voting equity interests acquired at the acquisition date in the business combination. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -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 The amount of goodwill arising from a business combination that is expected to be deductible for tax purposes. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e6927-128479 + Details
Name: | us-gaap_BusinessAcquisitionPurchasePriceAllocationGoodwillExpectedTaxDeductibleAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 30 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=116859721&loc=d3e6613-128477 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 30 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=116859721&loc=d3e6578-128477 + Details
Name: | us-gaap_BusinessCombinationConsiderationTransferred1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_BusinessCombinationDescriptionAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount due from customers or clients for goods or services, including trade receivables, that have been delivered or sold in the normal course of business, and amounts due from others, including related parties expected to be converted to cash, sold or exchanged within one year or the normal operating cycle, if longer, acquired at the acquisition date. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=116869197&loc=d3e4845-128472 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount recognized as of the acquisition date for the identifiable assets acquired in excess of (less than) the aggregate liabilities assumed. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 55 -Paragraph 37 -URI http://asc.fasb.org/extlink&oid=116868840&loc=d3e2207-128464 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=116869197&loc=d3e4845-128472 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of assets expected to be realized or consumed after one year or the normal operating cycle, if longer, acquired at the acquisition date. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=116869197&loc=d3e4845-128472 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentAssets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Contractual interest rate for funds borrowed, under the debt agreement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.22(a)(1)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_DebtInstrumentInterestRateStatedPercentage
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

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 The cash outflow associated with the acquisition of business during the period. The cash portion only of the acquisition price. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (b)(1) -URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e6927-128479 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 13 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=118932676&loc=d3e3213-108585 + Details
Name: | us-gaap_PaymentsToAcquireBusinessesGross
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The cash outflow associated with the acquisition of a business, net of the cash acquired from the purchase. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 13 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=118932676&loc=d3e3213-108585 + Details
Name: | us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of business acquisition cost of acquired entity debt issued on the date of acquisition. + References No definition available. + Details
Name: | usph_BusinessAcquisitionCostOfAcquiredEntityDebtIssued
Namespace Prefix: | usph_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Business acquisition number of installments for payment of purchase consideration. + References No definition available. + Details
Name: | usph_BusinessAcquisitionNumberOfInstallmentsForPaymentOfPurchaseConsideration
Namespace Prefix: | usph_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount payable to shareholders of seller in business acquisition. + References No definition available. + Details
Name: | usph_BusinessAcquisitionPayableToShareholdersOfSeller
Namespace Prefix: | usph_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of business acquisition principal installments payable at cost of acquired by entity at accrued interest. + References No definition available. + Details
Name: | usph_BusinessAcquisitionPrincipalInstallmentsPayableAtCostOfAcquiredByEntityAtAccruedInterest
Namespace Prefix: | usph_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of net tangible asset acquired at the acquisition date. + References No definition available. + Details
Name: | usph_BusinessAcquisitionPurchasePriceAllocationNetTangibleAsset
Namespace Prefix: | usph_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Useful life of acquired finite-lived intangible assets in business combination, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. + References No definition available. + Details
Name: | usph_BusinessCombinationAcquiredFiniteLivedIntangibleAssetUsefulLife
Namespace Prefix: | usph_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition This element represents the fair value of the redeemable noncontrolling interest in the acquiree at the acquisition date. + References No definition available. + Details
Name: | usph_BusinessCombinationAcquisitionFairValueOfRedeemableNonControllingInterests
Namespace Prefix: | usph_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of non-competition agreements recognized as of the acquisition date. + References No definition available. + Details
Name: | usph_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNonCompetitionAgreements
Namespace Prefix: | usph_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of referral relationships at the acquisition date. + References No definition available. + Details
Name: | usph_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedReferralRelationships
Namespace Prefix: | usph_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of tradename recognized as of the acquisition date. + References No definition available. + Details
Name: | usph_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedTradename
Namespace Prefix: | usph_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- References No definition available. + Details
Name: | usph_EstimatedFairValueOfNetTangibleAssetsAcquiredAbstract
Namespace Prefix: | usph_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Number of businesses merged during the period. + References No definition available. + Details
Name: | usph_NumberOfBusinessesMerged
Namespace Prefix: | usph_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Number of client locations that included in total operated states that are providing industrial injury prevention services. + References No definition available. + Details
Name: | usph_NumberOfOnsiteClientLocations
Namespace Prefix: | usph_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | instant

X
- Definition This element represents number of states of network services provided by the company. + References No definition available. + Details
Name: | usph_NumberOfStatesOfNetworkServices
Namespace Prefix: | usph_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Payments to acquire businesses total consideration. + References No definition available. + Details
Name: | usph_PaymentsToAcquireBusinessesConsideration
Namespace Prefix: | usph_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

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

X
- Details
Name: | us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=usph_ReferralRelationshipMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_NoncompeteAgreementsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

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

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

X
- Details
Name: | srt_StatementScenarioAxis=usph_SeptemberTwoThousandTwentyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_StatementScenarioAxis=usph_SeptemberTwoThousandTwentyOneMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=usph_August2018AcquisitionMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_StatementScenarioAxis=usph_AugustTwoThousandNineteenMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_StatementScenarioAxis=usph_AugustTwoThousandTwentyMember
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_BusinessAcquisitionAxis=usph_AcquisitionOfFiveClinicPracticesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |