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US Physical Therapy USPH Physical Therapy Operations — Provision For Doubtful Accounts
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Where this comes from
Reported directly by US Physical Therapy in its filing.
Tagged under the XBRL concept us-gaap:ProvisionForDoubtfulAccounts.
The source filing: US Physical Therapy’s 10-Q, filed August 7, 2026.
- Filed
- Aug 7, 2026, 4:08 PM EDT
- Fiscal quarter
- Q2 FY2026
- Calendar quarter
- Q2 2026
- Accession
- 0001140361-26-031825
| Line item | Three Months Ended / June 30, 2026 | Three Months Ended / June 30, 2025 | Six Months Ended / June 30, 2026 | Six Months Ended / June 30, 2025 |
|---|---|---|---|---|
| Industrial injury prevention services | 941 | 716 | 1,849 | 1,562 |
| Total depreciation and amortization | $5,621 | $5,741 | $11,278 | $11,281 |
| Provision for credit losses: | ||||
| Physical therapy operations | $2,104 | $1,980 | $4,070 | $3,821 |
| Industrial injury prevention services | 16 | 15 | 54 | 22 |
| Total provision for credit losses | $2,120 | $1,995 | $4,124 | $3,843 |
| Clinic closure costs: | ||||
| Physical therapy operations | $6 | $69 | $(62) | $311 |
Item 1. Financial Statements.
FAQ
- What is US Physical Therapy's physical therapy operations — provision for doubtful accounts?
- US Physical Therapy (USPH) reported physical therapy operations — provision for doubtful accounts of $2.1M in Q2 2026.
- How has US Physical Therapy's physical therapy operations — provision for doubtful accounts changed year-over-year?
- US Physical Therapy's physical therapy operations — provision for doubtful accounts increased by 6.3% year-over-year, from $1.98M to $2.1M.
- What is the long-term trend for US Physical Therapy's physical therapy operations — provision for doubtful accounts?
- Over 4 years (2021 to 2025), US Physical Therapy's physical therapy operations — provision for doubtful accounts has grown at a 9.6% compound annual growth rate (CAGR), from $5.25M to $7.56M.
- What does physical therapy operations — provision for doubtful accounts mean?
- The estimated expense recognized for patient receivables that are deemed uncollectible due to insurance denials, patient non-payment, or billing disputes. This metric serves as a proxy for revenue quality and the effectiveness of the company's revenue cycle management processes. High levels may indicate challenges in payer reimbursement or billing accuracy.
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