XML 53 R44.htm IDEA: XBRL DOCUMENT v3.23.3

ACQUISITIONS OF BUSINESSES, 2023 Acquisitions (Details) $ in Thousands										9 Months Ended
	Sep. 29, 2023 USD ($) Installment Clinic	Jul. 31, 2023 USD ($) Clinic	May 31, 2023 USD ($) Clinic	Feb. 28, 2023 USD ($) Clinic	Nov. 30, 2022 USD ($) Clinic	Oct. 31, 2022 USD ($) Clinic	Sep. 30, 2022 USD ($) Clinic	Aug. 31, 2022 USD ($) Clinic	Mar. 31, 2022 USD ($) Clinic	Sep. 30, 2023 USD ($) Clinic	Dec. 31, 2022 USD ($)
Business Combination, Description [Abstract]
Number of clinics | Clinic										672
Acquisitions [Member]
Business Combination, Description [Abstract]
Deferred payments										$ 830
Contingent payments										200	$ 10,000
Cash paid, net of cash acquired										22,994
Seller note										985	1,574
Total consideration										25,009	71,362
Estimated fair value of net tangible assets acquired [Abstract]
Total current assets										566	1,433
Total non-current assets										2,307	7,619
Total liabilities										(1,861)	(9,943)
Net tangible assets acquired										1,012	(891)
Customer and referral relationships										6,819	18,741
Non-compete agreement										329	972
Tradenames										1,680	4,871
Goodwill										25,932	74,470
Fair value of non-controlling interest (classified as redeemable non-controlling interest)										(10,763)	(26,801)
Total consideration										25,009	71,362
Clinic Practice [Member]
Business Combination, Description [Abstract]
Percentage of interest acquired		70.00%	75.00%	80.00%	80.00%	60.00%	80.00%	70.00%	70.00%
Number of clinics | Clinic		5	4	1	13	14	2	6	6
Deferred payments		$ 300
Contingent payments						$ 8,100				$ 8,100	$ 8,300
Percentage of ownership interest after the acquisition			45.00%
Percentage of ownership interest by local partner after the acquisition			30.00%
Percentage of interest retained by practice founder		30.00%		20.00%	20.00%	40.00%	20.00%	30.00%	30.00%
Percentage of pre-acquisition interest retained by practice founder			25.00%
Aggregate purchase price for the acquisition		$ 2,100	$ 3,100	$ 6,200	$ 25,000	$ 19,500	$ 4,200	$ 3,500	$ 11,500
Cash paid by local partner			1,100
Seller note to be paid by entity			200
Seller note to be paid by local partner			100
Cash paid, net of cash acquired		$ 1,800	1,700	5,800	24,200		3,900	3,300	11,200
Seller note			$ 300	$ 400	$ 800		$ 300	$ 200	$ 300
Percentage of interest accrued				4.50%	7.00%		5.50%	5.50%	3.50%
September 2023 Multi Clinic Practice Acquisition [Member]
Business Combination, Description [Abstract]
Percentage of interest acquired	70.00%
Number of clinics | Clinic	4
Percentage of interest retained by practice founder	30.00%
Aggregate purchase price for the acquisition	$ 6,000
Cash paid, net of cash acquired	$ 5,400
Number of installments of payment of consideration due | Installment	2
Seller note	$ 600
Percentage of interest accrued	5.00%
September 2023 Multi Clinic Practice Acquisition [Member] | First Installment Due on January 31, 2024 [Member]
Business Combination, Description [Abstract]
Payment of principal and interest	$ 300
September 2023 Multi Clinic Practice Acquisition [Member] | Second Installment Due on September 30, 2025[Member]
Business Combination, Description [Abstract]
Payment of principal and interest	$ 300
September 2023 Single Clinic Practice Acquisition [Member]
Business Combination, Description [Abstract]
Percentage of interest acquired	70.00%
Number of clinics | Clinic	1
Deferred payments	$ 400
Percentage of interest retained by practice founder	30.00%
Aggregate purchase price for the acquisition	$ 7,800
Cash paid, net of cash acquired	$ 7,400

X

- Definition

Percentage of voting equity interests acquired at the acquisition date in the business combination.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479328/805-10-50-2

+ Details

Name:	us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:percentItemType
Balance Type:	na
Period Type:	instant

X

- Definition

The amount of goodwill arising from a business combination that is expected to be deductible for tax purposes.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479581/805-30-50-1

+ Details

Name:	us-gaap_BusinessAcquisitionPurchasePriceAllocationGoodwillExpectedTaxDeductibleAmount
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Amount of consideration transferred, consisting of acquisition-date fair value of assets transferred by the acquirer, liabilities incurred by the acquirer, and equity interest issued by the acquirer.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 30
-Paragraph 8
-SubTopic 30
-Topic 805
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479637/805-30-30-8

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)
-SubTopic 30
-Topic 805
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479581/805-30-50-1

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 30
-Paragraph 7
-SubTopic 30
-Topic 805
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479637/805-30-30-7

+ Details

Name:	us-gaap_BusinessCombinationConsiderationTransferred1
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

Amount of liability recognized arising from contingent consideration in a business combination.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 805
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (c)(1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479581/805-30-50-1

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 25
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479668/805-30-25-6

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 35
-Paragraph 1
-Subparagraph (b)
-SubTopic 30
-Topic 805
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479613/805-30-35-1

+ Details

Name:	us-gaap_BusinessCombinationContingentConsiderationLiability
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

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

Amount due from customers or clients for goods or services, including trade receivables, that have been delivered or sold in the normal course of business, and amounts due from others, including related parties expected to be converted to cash, sold or exchanged within one year or the normal operating cycle, if longer, acquired at the acquisition date.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479907/805-20-50-1

+ Details

Name:	us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Amount recognized as of the acquisition date for the identifiable assets acquired in excess of (less than) the aggregate liabilities assumed.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 55
-Paragraph 37
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479303/805-10-55-37

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479907/805-20-50-1

+ Details

Name:	us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Amount of assets expected to be realized or consumed after one year or the normal operating cycle, if longer, acquired at the acquisition date.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479907/805-20-50-1

+ Details

Name:	us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentAssets
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Contractual interest rate for funds borrowed, under the debt agreement.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22(a)(1))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1

+ Details

Name:	us-gaap_DebtInstrumentInterestRateStatedPercentage
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:percentItemType
Balance Type:	na
Period Type:	instant

X

- Definition

Amount of the required periodic payments including both interest and principal payments.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 942
-SubTopic 470
-Section 50
-Paragraph 3
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480848/942-470-50-3

+ Details

Name:	us-gaap_DebtInstrumentPeriodicPayment
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The number of businesses acquired by the entity during the period.

+ References

No definition available.

+ Details

Name:	us-gaap_NumberOfBusinessesAcquired
Namespace Prefix:	us-gaap_
Data Type:	xbrli:integerItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The cash outflow associated with the acquisition of business during the period. The cash portion only of the acquisition price.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 805
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)(1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479581/805-30-50-1

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 13
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482740/230-10-45-13

+ Details

Name:	us-gaap_PaymentsToAcquireBusinessesGross
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

The amount of business acquisition cost of acquired entity debt issued on the date of acquisition.

+ References

No definition available.

+ Details

Name:	usph_BusinessAcquisitionCostOfAcquiredEntityDebtIssued
Namespace Prefix:	usph_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

The amount of business acquisition cost of acquired entity debt issued to be paid by entity on the date of acquisition.

+ References

No definition available.

+ Details

Name:	usph_BusinessAcquisitionCostOfAcquiredEntityDebtIssuedToBePaidByEntity
Namespace Prefix:	usph_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

The amount of business acquisition cost of acquired entity debt issued to be paid by local partner on the date of acquisition.

+ References

No definition available.

+ Details

Name:	usph_BusinessAcquisitionCostOfAcquiredEntityDebtIssuedToBePaidByLocalPartner
Namespace Prefix:	usph_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Percentage of voting equity interests retained by practice founder at the acquisition date in the business combination.

+ References

No definition available.

+ Details

Name:	usph_BusinessAcquisitionPercentageOfInterestRetainedByPracticeFounder
Namespace Prefix:	usph_
Data Type:	dtr-types:percentItemType
Balance Type:	na
Period Type:	instant

X

- Definition

Percentage of voting equity interests retained by practice founder at the pre acquisition date in the business combination.

+ References

No definition available.

+ Details

Name:	usph_BusinessAcquisitionPercentageOfPreAcquisitionInterestRetainedByPracticeFounder
Namespace Prefix:	usph_
Data Type:	dtr-types:percentItemType
Balance Type:	na
Period Type:	instant

X

- Definition

Amount of net tangible asset acquired at the acquisition date.

+ References

No definition available.

+ Details

Name:	usph_BusinessAcquisitionPurchasePriceAllocationNetTangibleAsset
Namespace Prefix:	usph_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

This element represents the fair value of the redeemable noncontrolling interest in the acquiree at the acquisition date.

+ References

No definition available.

+ Details

Name:	usph_BusinessCombinationAcquisitionFairValueOfRedeemableNonControllingInterests
Namespace Prefix:	usph_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Amount of liability recognized arising from deferred payments in a business combination.

+ References

No definition available.

+ Details

Name:	usph_BusinessCombinationDeferredPaymentsLiability
Namespace Prefix:	usph_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Number of installments due for payment of purchase consideration in business combination.

+ References

No definition available.

+ Details

Name:	usph_BusinessCombinationNumberOfInstallmentsForPaymentDueOfPurchaseConsideration
Namespace Prefix:	usph_
Data Type:	xbrli:integerItemType
Balance Type:	na
Period Type:	instant

X

- Definition

The amount of non-competition agreements recognized as of the acquisition date.

+ References

No definition available.

+ Details

Name:	usph_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNonCompetitionAgreements
Namespace Prefix:	usph_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Amount of referral relationships at the acquisition date.

+ References

No definition available.

+ Details

Name:	usph_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedReferralRelationships
Namespace Prefix:	usph_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

The amount of tradename recognized as of the acquisition date.

+ References

No definition available.

+ Details

Name:	usph_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedTradename
Namespace Prefix:	usph_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- References

No definition available.

+ Details

Name:	usph_EstimatedFairValueOfNetTangibleAssetsAcquiredAbstract
Namespace Prefix:	usph_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Payments to acquire businesses total consideration.

+ References

No definition available.

+ Details

Name:	usph_PaymentsToAcquireBusinessesConsideration
Namespace Prefix:	usph_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

The cash outflow associated with the acquisition of business during the period. The cash portion only of the acquisition price.

+ References

No definition available.

+ Details

Name:	usph_PaymentsToAcquireBusinessesGrossPaidCashByRelatedParty
Namespace Prefix:	usph_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

Percentage of voting equity interests acquired at the acquisition date in the business combination.

+ References

No definition available.

+ Details

Name:	usph_PercentageOfOwnershipInterestAfterTheAcquisition
Namespace Prefix:	usph_
Data Type:	dtr-types:percentItemType
Balance Type:	na
Period Type:	instant

X

- Definition

Percentage of voting equity interests by local partner at the acquisition date in the business combination.

+ References

No definition available.

+ Details

Name:	usph_PercentageOfOwnershipInterestByLocalPartnerAfterTheAcquisition
Namespace Prefix:	usph_
Data Type:	dtr-types:percentItemType
Balance Type:	na
Period Type:	instant

X

- Details

Name:	us-gaap_BusinessAcquisitionAxis=us-gaap_SeriesOfIndividuallyImmaterialBusinessAcquisitionsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_BusinessAcquisitionAxis=usph_ClinicPracticeMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_BusinessAcquisitionAxis=usph_September2023AcquisitionTransaction1Member
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_DebtInstrumentRedemptionPeriodAxis=us-gaap_DebtInstrumentRedemptionPeriodOneMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_DebtInstrumentRedemptionPeriodAxis=us-gaap_DebtInstrumentRedemptionPeriodTwoMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_BusinessAcquisitionAxis=usph_September2023AcquisitionTransaction2Member
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: