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EARNINGS PER SHARE (Tables) | 6 Months Ended
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Jun. 30, 2020
EARNINGS PER SHARE [Abstract] |
Computations of Basic and Diluted Earnings Per Share | In accordance with current accounting guidance, the revaluation of redeemable non-controlling interest (see Footnote 6 – 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 |  |  | Six Months Ended |
|  | June 30, 2020 |  |  | June 30, 2019 |  |  | June 30, 2020 |  |  | June 30, 2019 |
Computation of earnings per share - USPH shareholders: |  |  |  |  |  |  |  |  |  |  |  |
Net income attributable to USPH shareholders |  | $ | 10,232 |  |  | $ | 14,620 |  |  | $ | 11,248 |  |  | $ | 23,063 |
Credit (charges) to retained earnings: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Revaluation of redeemable non-controlling interest |  |  | 3,344 |  |  |  | (5,169 | ) |  |  | 5,473 |  |  |  | (9,830 | )
Tax effect at statutory rate (federal and state) of 26.25% |  |  | (878 | ) |  |  | 1,356 |  |  |  | (1,437 | ) |  |  | 2,580 |
|  | $ | 12,698 |  |  | $ | 10,807 |  |  | $ | 15,284 |  |  | $ | 15,813 |
Earnings per share (basic and diluted) |  | $ | 0.99 |  |  | $ | 0.85 |  |  | $ | 1.19 |  |  | $ | 1.24 |
Shares used in computation: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Basic and diluted earnings per share - weighted-average shares |  |  | 12,843 |  |  |  | 12,767 |  |  |  | 12,820 |  |  |  | 12,738 |

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- Definition Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 + Details
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