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Restatement of Previously Issued Consolidated Financial Statements
 12 Months Ended
Dec. 31, 2021
Restatement of Previously Issued Consolidated Financial Statements [Abstract]  
Restatement of Previously Issued Consolidated Financial Statements
Note L – Restatement of Previously Issued Consolidated Financial Statements

We have restated the Company's Consolidated Financial Statements as of and for the year ended December 31, 2021, as a result of a previously unrecorded tax liability in connection with the disposition of the Company’s business at the New York University Medical Center, which resulted in the recognition of a gain on the sale and transfer of the gamma knife property on the December 31, 2021 income tax returns. The Company previously received insurance proceeds with the Gamma Knife facility, which was destroyed as a result of flooding from Hurricane Sandy. For tax purposes, the resulting gain becomes taxable when the replacement property is sold or disposed of, which occurred in 2021.

The Company has corrected the accounting errors in the 2021 Consolidated Financial Statements, which have been adjusted as follows:

As of December 31, 2021
Consolidated Balance Sheets:

   
Amount Previosly Reported
    
Amount As
Restated
  
             
Income taxes payable
  
$
114,000
    
$
414,000
  
Total liabilities
  
$
361,000
    
$
660,000
  
Total equity
  
$
3,327,000
    
$
3,028,000
  

Year ended December 31, 2021
Consolidated Statements of Operations:

   
Amount Previosly Reported
    
Amount As
Restated
  
             
Income tax provision
  
$
120,000
    
$
420,000
  
Net loss
  
$
674,000
    
$
973,000
  
Net loss attributable to noncontrolling interest
  
$
47,000
    
$
92,000
  
Net loss attributable to U.S. Neurosurgical Holdings, Inc.
  
$
627,000
    
$
881,000
  
                 
Basic and diluted net loss per share attributable to U.S. NeuroSurgical Holdings, Inc.
   $ (0.08 )   $ (0.11
)

The restatement corrections impact certain components within operating cash flows of the Consolidated Statements of Cash Flows. Total operating cash flows, investing activities, financing activities, and cash and cash equivalents are unchanged as a result of the restatements.