XML 56 R33.htm IDEA: XBRL DOCUMENT
v3.20.1

REDEEMABLE NON-CONTROLLING INTEREST (Details) - USD ($) $ in Thousands | 3 Months Ended | 12 Months Ended |  |
--- | --- | --- | --- | ---
Mar. 31, 2020 | Mar. 31, 2019 | Dec. 31, 2019 | Mar. 31, 2020 | Dec. 31, 2019
Changes in Carrying Amount of Redeemable Non-Controlling Interests [Roll Forward] |  |  |  |  |
Beginning balance | $ 137,750 |  |  |  |
Operating results allocated to redeemable non-controlling interest partners | 1,796 | $ 2,395 |  |  |
Ending balance | 140,498 |  | $ 137,750 |  |
Carrying Amount (Fair Value) of Redeemable Non-Controlling Interest [Abstract] |  |  |  |  |
Fair value | 137,750 |  | 137,750 | $ 140,498 | $ 137,750
Redeemable Non-Controlling Interest [Member] |  |  |  |  |
Changes in Carrying Amount of Redeemable Non-Controlling Interests [Roll Forward] |  |  |  |  |
Beginning balance | 137,750 | 133,943 | 133,943 |  |
Operating results allocated to redeemable non-controlling interest partners | 1,796 |  | 10,659 |  |
Distributions to redeemable non-controlling interest partners | (1,611) |  | (10,221) |  |
Changes in the fair value of redeemable non-controlling interest | (2,129) |  | 11,893 |  |
Purchases of redeemable non-controlling interest | (1,852) |  | (8,934) |  |
Acquired interest | 6,471 |  | 6,230 |  |
Sales of redeemable non-controlling interest - temporary equity | 0 |  | 3,120 |  |
Reduction of non-controlling interest due to sale of USPh partnership interest | 0 |  | (6,132) |  |
Notes receivable related to sales of redeemable non-controlling interest - temporary equity | 0 |  | (2,870) |  |
Reduction in notes receivable related to the sales of redeemable non-controlling interest - temporary equity | 73 |  | 62 |  |
Ending balance | 140,498 |  | 137,750 |  |
Carrying Amount (Fair Value) of Redeemable Non-Controlling Interest [Abstract] |  |  |  |  |
Contractual time period has lapsed but holder's employment has not been terminated |  |  |  | 67,491 | 51,921
Contractual time period has not lapsed and holder's employment has not been terminated |  |  |  | 73,007 | 85,829
Holder's employment has terminated and contractual time period has expired |  |  |  | 0 | 0
Holder's employment has terminated and contractual time period has not expired |  |  |  | 0 | 0
Fair value | $ 140,498 | $ 133,943 | $ 133,943 | $ 140,498 | $ 137,750
Therapy Practice [Member] | Minimum [Member] |  |  |  |  |
Business Combination, Description [Abstract] |  |  |  |  |
Business acquisition, percentage of limited partnership acquired |  |  |  | 50.00% |
Therapy Practice [Member] | Maximum [Member] |  |  |  |  |
Business Combination, Description [Abstract] |  |  |  |  |
Business acquisition, percentage of limited partnership acquired |  |  |  | 90.00% |
Therapy Practice [Member] | NewCo. [Member] |  |  |  |  |
Business Combination, Description [Abstract] |  |  |  |  |
Percentage of equity interest of subsidiary contributed for acquisition |  |  |  | 100.00% |
Business acquisition, percentage of general partnership interest acquired |  |  |  | 100.00% |
Business acquisition, consideration payable, term of note | 2 years |  |  |  |
Employment agreement renewal term | 1 year |  |  |  |
Non-Compete agreement term under condition of termination of employment of employed selling shareholder | 2 years |  |  |  |
Therapy Practice [Member] | NewCo. [Member] | Minimum [Member] |  |  |  |  |
Business Combination, Description [Abstract] |  |  |  |  |
Employment agreement term | 3 years |  |  |  |
Non-Compete agreement term regardless of whether the selling shareholder is employed | 5 years |  |  |  |
Therapy Practice [Member] | NewCo. [Member] | Maximum [Member] |  |  |  |  |
Business Combination, Description [Abstract] |  |  |  |  |
Employment agreement term | 5 years |  |  |  |
Non-Compete agreement term regardless of whether the selling shareholder is employed | 6 years |  |  |  |

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 Change in noncontrolling interest during the period as a result of a change in the redemption value of redeemable noncontrolling interest. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 480 -SubTopic 10 -Section S99 -Paragraph 3A -Subparagraph 15 -URI http://asc.fasb.org/extlink&oid=65877616&loc=SL6540498-122764 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 480 -SubTopic 10 -Section S99 -Paragraph 3A -Subparagraph 16(c) -URI http://asc.fasb.org/extlink&oid=65877616&loc=SL6540498-122764 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 480 -SubTopic 10 -Section S99 -Paragraph 3A -Subparagraph 14 -URI http://asc.fasb.org/extlink&oid=65877616&loc=SL6540498-122764 + Details
Name: | us-gaap_MinorityInterestChangeInRedemptionValue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of the reduction or elimination during the period of a noncontrolling interest resulting from the parent's loss of control and deconsolidation of the entity in which one or more outside parties had a noncontrolling interest. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 1A -Subparagraph (c)(2) -URI http://asc.fasb.org/extlink&oid=109239629&loc=SL4573702-111684 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 + Details
Name: | us-gaap_NoncontrollingInterestDecreaseFromDeconsolidation
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of cash outflow to a noncontrolling interest. Includes, but not limited to, reduction of noncontrolling interest ownership. Excludes dividends paid to the noncontrolling interest. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=118932676&loc=d3e3291-108585 + Details
Name: | us-gaap_PaymentsToMinorityShareholders
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of cash inflow (outflow) from (to) a noncontrolling interest. Excludes dividends paid to the noncontrolling interest. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 3 -Subparagraph (SX 210.12-04(a)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e24072-122690 + Details
Name: | us-gaap_ProceedsFromPaymentsToMinorityShareholders
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition As of the reporting date, the aggregate carrying amount of all noncontrolling interests which are redeemable by the (parent) entity (1) at a fixed or determinable price on a fixed or determinable date, (2) at the option of the holder of the noncontrolling interest, or (3) upon occurrence of an event that is not solely within the control of the (parent) entity. This item includes noncontrolling interest holder's ownership (or holders' ownership) regardless of the type of equity interest (common, preferred, other) including all potential organizational (legal) forms of the investee entity. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 480 -SubTopic 10 -Section S99 -Paragraph 3A -Subparagraph (16)(c) -URI http://asc.fasb.org/extlink&oid=65877616&loc=SL6540498-122764 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 480 -SubTopic 10 -Section S99 -Paragraph 3A -Subparagraph 15 -URI http://asc.fasb.org/extlink&oid=65877616&loc=SL6540498-122764 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 480 -SubTopic 10 -Section S99 -Paragraph 3A -Subparagraph (12)(c) -URI http://asc.fasb.org/extlink&oid=65877616&loc=SL6540498-122764 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 480 -SubTopic 10 -Section S99 -Paragraph 3A -Subparagraph 14 -URI http://asc.fasb.org/extlink&oid=65877616&loc=SL6540498-122764 + Details
Name: | us-gaap_RedeemableNoncontrollingInterestEquityCarryingAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

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

X
- Definition Refers to the term of the note issued for consideration payable for the acquisition. + References No definition available. + Details
Name: | usph_BusinessAcquisitionConsiderationPayableTermOfNote
Namespace Prefix: | usph_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Refers to the percentage of equity interest in subsidiary contributed for acquisition. + References No definition available. + Details
Name: | usph_BusinessAcquisitionPercentageOfEquityInterestInSubsidiaryContributed
Namespace Prefix: | usph_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Refers to the percentage of general partnership interest acquired in the business combination. + References No definition available. + Details
Name: | usph_BusinessAcquisitionPercentageOfGeneralPartnershipInterestAcquired
Namespace Prefix: | usph_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Refers to the percentage of limited partnership interest acquired in the business combination. + References No definition available. + Details
Name: | usph_BusinessAcquisitionPercentageOfLimitedPartnershipInterestAcquired
Namespace Prefix: | usph_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

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

X
- Definition Refers to amount of contractual time period had not lapsed and holder's employment had not been terminated as of balance sheet date. + References No definition available. + Details
Name: | usph_ContractualTimePeriodHadNotLapsedAndHoldersEmploymentHadNotBeenTerminated
Namespace Prefix: | usph_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Refers to amount of contractual time period had lapsed but holder's employment had not been terminated as of balance sheet date. + References No definition available. + Details
Name: | usph_ContractualTimePeriodHasLapsedButHoldersEmploymentHasNotBeenTerminated
Namespace Prefix: | usph_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of reduction in notes receivable from sale of redeemable non-controlling interest attributable to temporary equity interest. + References No definition available. + Details
Name: | usph_DecreaseInNoteReceivableFormSalesOfRedeemableNonControllingInterestTemporaryEquity
Namespace Prefix: | usph_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The distributions during the period for redemption of mandatorily redeemable noncontrolling interests. + References No definition available. + Details
Name: | usph_DistributionsToLimitedPartnersAndRedeemableNoncontrollingInterests
Namespace Prefix: | usph_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Refers to the renewal term of the employment agreement with the subsidiary entity. + References No definition available. + Details
Name: | usph_EmploymentAgreementRenewalTerm
Namespace Prefix: | usph_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Refers to holder's employment has terminated and contractual time period has expired. + References No definition available. + Details
Name: | usph_HoldersEmploymentHasTerminatedAndContractualTimePeriodHasExpired
Namespace Prefix: | usph_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Refers to holder's employment has terminated and contractual time period has not expired. + References No definition available. + Details
Name: | usph_HoldersEmploymentHasTerminatedAndContractualTimePeriodHasNotExpired
Namespace Prefix: | usph_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of Net Income (Loss) attributable to redeemable noncontrolling interest temporary equity. + References No definition available. + Details
Name: | usph_NetIncomeLossAttributableToRedeemableNoncontrollingInterestTemporaryEquity
Namespace Prefix: | usph_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Refers to the term of non-compete agreement regardless of whether the Selling Shareholder is employed by the subsidiary entity. + References No definition available. + Details
Name: | usph_NonCompeteAgreementBasicTerm
Namespace Prefix: | usph_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Refers to the term of non-compete agreement under the condition if an Employed Selling Shareholders' employment is terminated (if the Selling Shareholder becomes an Employed Selling Shareholder). + References No definition available. + Details
Name: | usph_NonCompeteAgreementTermUnderConditionOfTerminationOfEmploymentOfEmployedSellingShareholder
Namespace Prefix: | usph_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of notes receivable from sale of redeemable non-controlling interest attributable to temporary equity interest. + References No definition available. + Details
Name: | usph_NotesReceivableRelatedToSaleOfRedeemableNonControllingInterestTemporaryEquity
Namespace Prefix: | usph_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The cash inflow associated with the sale of redeemable non-controlling interest attributable to temporary equity interest. + References No definition available. + Details
Name: | usph_ProceedsFromSaleOfRedeemableNonControllingInterestTemporaryEquity
Namespace Prefix: | usph_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Refers to the term of employment agreement with the subsidiary entity. + References No definition available. + Details
Name: | usph_TermOfEmploymentAgreement
Namespace Prefix: | usph_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | srt_OwnershipAxis=usph_RedeemableNonControllingInterestMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

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

X
- Details
Name: | srt_RangeAxis=srt_MinimumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MaximumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ConsolidatedEntitiesAxis=srt_SubsidiariesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |