CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2016	Sep. 30, 2016	[1]	Jun. 30, 2016	[1]	Mar. 31, 2016	[1]	Dec. 31, 2015	[1]	Sep. 30, 2015	[1]	Jun. 30, 2015	[1]	Mar. 31, 2015	[1]	Dec. 31, 2014	[1]	Dec. 31, 2013	[1]
Current assets:
Cash and cash equivalents	$ 20,047	$ 15,024		$ 20,453		$ 19,206		$ 15,778		$ 20,558		$ 12,972		$ 14,557		$ 14,271		$ 12,898
Patient accounts receivable, less allowance for doubtful accounts of $1,792 and $1,444, respectively	38,840	38,522		39,356		38,217		36,231		35,106		34,830		34,673
Accounts receivable - other, less allowance for doubtful accounts of $-0- and $198, respectively	2,649	2,272		2,335		2,345		2,388		1,939		1,338		1,378
Other current assets	4,428	11,616		8,794		8,781		5,803		6,058		6,509		5,291
Total current assets	65,964	67,434		70,938		68,549		60,200		63,661		55,649		55,899
Fixed assets:
Furniture and equipment	48,426	46,996		46,747		45,654		44,749		44,157		43,495		42,542
Leasehold improvements	26,765	26,206		25,733		25,547		25,160		25,006		24,107		23,565
Fixed assets, gross	75,191	73,202		72,480		71,201		69,909		69,163		67,602		66,107
Less accumulated depreciation and amortization	56,018	55,760		55,642		54,512		53,255		52,501		51,098		50,212
Fixed assets, net	19,173	17,442		16,838		16,689		16,654		16,662		16,504		15,895
Goodwill	226,806	215,057		215,094		214,877		195,373		194,675		194,740		183,002		171,740
Other identifiable intangible assets, net	38,060	33,389		33,909		34,428		30,296		23,798		24,167		24,537
Other assets	1,228	1,221		1,219		1,200		1,234		1,175		1,086		1,916
Total assets	351,231	334,543		337,998		335,743		303,757		299,971		292,146		281,249
Current liabilities:
Accounts payable - trade	1,634	2,181		1,668		2,244		1,636		1,662		1,451		2,292
Accrued expenses	21,756	23,216		26,273		20,684		16,596		18,287		19,446		18,178
Current portion of notes payable	1,227	986		1,044		1,253		775		1,412		800		932
Total current liabilities	24,617	26,383		28,985		24,181		19,007		21,361		21,697		21,402
Notes payable	4,596	4,546		4,547		4,621		4,335		1,679		1,059		483
Revolving line of credit	46,000	36,000		42,500		52,500		44,000		46,000		41,000		41,500
Mandatorily redeemable non-controlling interests	69,190	61,276		59,932		58,481		45,974	[2]	45,323		49,166		45,578		40,365
Deferred taxes	15,736	18,736		18,153		17,362		15,508		13,276		12,027		12,009
Deferred rent	1,575	1,313		1,285		1,391		1,395		1,192		1,040		984
Other long-term liabilities	829	914		923		968		1,228		2,774		2,930		1,485
Total liabilities	162,543	149,168		156,325		159,504		131,447		131,605		128,919		123,441
Commitments and contingencies
U.S. Physical Therapy, Inc. ("USPH") shareholders' equity:
Preferred stock, $.01 par value, 500,000 shares authorized, no shares issued and outstanding	0	0		0		0		0		0		0		0
Common stock, $.01 par value, 20,000,000 shares authorized, 14,732,699 and 14,635,874 shares issued, respectively	147	147		147		147		146		146		146		145
Additional paid-in capital	68,687	68,493		67,223		65,550		64,238		62,918		61,051		60,302
Retained earnings	150,342	147,223		144,547		140,664		138,301		135,403		131,760		127,288
Treasury stock at cost, 2,214,737 shares	(31,628)	(31,628)		(31,628)		(31,628)		(31,628)		(31,628)		(31,628)		(31,628)
Total USPH shareholders' equity	187,548	184,235		180,289		174,733		171,057		166,839		161,329		156,107
Non-controlling interests	1,140	1,140		1,384		1,506		1,253		1,527		1,898		1,701
Total USPH shareholders' equity and non-controlling interests	188,688	185,375		181,673		176,239		172,310		168,366		163,227		157,808		$ 153,939		$ 136,234
Total liabilities, USPH shareholders' equity and non-controlling interests	$ 351,231	$ 334,543		$ 337,998		$ 335,743		$ 303,757		$ 299,971		$ 292,146		$ 281,249

[1] as restated

[2] Mandatorily redeemable non-controlling interests