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EARNINGS PER SHARE (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Computation of earnings per share - USPH shareholders [Abstract]
Net income attributable to USPH shareholders	$ 1,016	$ 8,443
Credit (charges) to retained earnings [Abstract]
Revaluation of redeemable non-controlling interest	2,129	(4,661)
Tax effect at statutory rate (federal and state) of 26.25%	(559)	1,224
Net income attributable to common shareholders	$ 2,586	$ 5,006
Earnings per share (basic and diluted) (in dollars per share)	$ 0.20	$ 0.39
Shares used in computation [Abstract]
Basic and diluted earnings per share - weighted-average shares (in shares)	12,796	12,707
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

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

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