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EARNINGS PER SHARE (Tables)
 9 Months Ended
Sep. 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 Note 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
    
Nine Months Ended
  
   
September 30, 2020
    
September 30, 2019
    
September 30, 2020
    
September 30, 2019
  
Computation of earnings per share - USPH shareholders:
                        
Net income attributable to USPH shareholders
  
$
10,916
    
$
9,047
    
$
22,164
    
$
32,110
  
Credit (charges) to retained earnings:
                                
Revaluation of redeemable non-controlling interest
    
(4,298
)
    
(922
)
    
1,175
      
(10,752
)
Tax effect at statutory rate (federal and state) of 26.25%
    
1,228
      
242
      
(308
)
    
2,822
  
   
$
7,846
    
$
8,367
    
$
23,031
    
$
24,180
  
                                 
Earnings per share (basic and diluted)
  
$
0.61
    
$
0.66
    
$
1.80
    
$
1.90
  
                                 
Shares used in computation:
                                
Basic and diluted earnings per share - weighted-average shares
    
12,847
      
12,774
      
12,829
      
12,750