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EARNINGS PER SHARE | 3 Months Ended
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Mar. 31, 2020
EARNINGS PER SHARE [Abstract] |
EARNINGS PER SHARE | 4. EARNINGS PER SHARE In accordance with current accounting guidance, the revaluation of redeemable non-controlling interest (see Footnote 5 – Redeemable Non-Controlling Interest), net of tax, charged directly to retained earnings is included in the earnings per basic and diluted share calculation. The following table provides a detail of the basic and diluted earnings per share computation (in thousands, except per share data).
|  | Three Months Ended |
|  | March 31, 2020 |  |  | March 31, 2019 |
Computation of earnings per share - USPH shareholders: |  |  |  |  |  |
Net income attributable to USPH shareholders |  | $ | 1,016 |  |  | $ | 8,443 |
Credit (charges) to retained earnings: |  |  |  |  |  |  |  |
Revaluation of redeemable non-controlling interest |  |  | 2,129 |  |  |  | (4,661 | )
Tax effect at statutory rate (federal and state) of 26.25% |  |  | (559 | ) |  |  | 1,224 |
|  | $ | 2,586 |  |  | $ | 5,006 |
Earnings per share (basic and diluted) |  | $ | 0.20 |  |  | $ | 0.39 |
Shares used in computation: |  |  |  |  |  |  |  |
Basic and diluted earnings per share - weighted-average shares |  |  | 12,796 |  |  |  | 12,707 |

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- Definition The entire disclosure for earnings per share. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -URI http://asc.fasb.org/topic&trid=2144383 + Details
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