U.S. NeuroSurgical (USNU) 10-K14 Apr 142013 FY Annual reportFinancial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
Document and Entity Information (USD $)	Dec. 31, 2013	Apr. 14, 2014	Jun. 28, 2013
Document and Entity Information [Abstract]	'	'	'
Entity Registrant Name	'US NEUROSURGICAL INC	'	'
Entity Central Index Key	'0001089815	'	'
Current Fiscal Year End Date	'--12-31	'	'
Entity Well-known Seasoned Issuer	'No	'	'
Entity Voluntary Filers	'No	'	'
Entity Current Reporting Status	'Yes	'	'
Entity Filer Category	'Smaller Reporting Company	'	'
Entity Public Float	'	'	$406,000
Entity Common Stock, Shares Outstanding	'	7,797,185	'
Document Fiscal Year Focus	'2013	'	'
Document Fiscal Period Focus	'FY	'	'
Document Type	'10-K	'	'
Amendment Flag	'false	'	'
Document Period End Date	31-Dec-13	'	'

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Dec. 31, 2013	Dec. 31, 2012
Current assets:	'	'
Cash and cash equivalents	$1,414,000	$1,450,000
Accounts receivable	0	7,000
Insurance recoveries receivable	0	3,265,000
Due from related parties	316,000	292,000
Other current assets	30,000	33,000
Total current assets	1,760,000	5,047,000
Investment in unconsolidated entities	320,000	246,000
Total Assets	2,080,000	5,293,000
Current liabilities:	'	'
Accounts payable and accrued expenses	154,000	67,000
Obligations under capital lease	525,000	2,271,000
Asset retirement obligations	0	525,000
Total current liabilities	679,000	2,863,000
Deferred income taxes	0	362,000
Total liabilities	679,000	3,225,000
Commitments and contingencies	'	'
STOCKHOLDERS' EQUITY	'	'
Common stock - par value $.01; 25,000,000 shares authorized; 7,797,185 shares issued and outstanding at December 31, 2013 and 2012	78,000	78,000
Additional paid-in capital	3,100,000	3,100,000
Accumulated deficit	-1,777,000	-1,110,000
Total stockholders' equity	1,401,000	2,068,000
Total Liabilities and Stockholders' Equity	$2,080,000	$5,293,000

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Dec. 31, 2013	Dec. 31, 2012
STOCKHOLDERS' EQUITY	'	'
Common stock, par value (in dollars per share)	$0.01	$0.01
Common stock, shares authorized (in shares)	25,000,000	25,000,000
Common stock, shares issued (in shares)	7,797,185	7,797,185
Common stock, shares outstanding (in shares)	7,797,185	7,797,185

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (USD $)	12 Months Ended
Consolidated Statements of Operations (USD $)	Dec. 31, 2013	Dec. 31, 2012
Consolidated Statements of Operations [Abstract]	'	'
Revenue	$0	$1,956,000
Costs and expenses:	'	'
Patient expenses	0	675,000
Selling, general and administrative	994,000	1,034,000
Total Costs and Expenses	994,000	1,709,000
Operating (loss) income	-994,000	247,000
Interest expense	-15,000	-199,000
Interest income	11,000	29,000
Gain from sales of investments in unconsolidated entities	0	24,000
(Loss) income from investments in unconsolidated entities	-31,000	60,000
Gain on disposal of gamma knife	0	930,000
(Loss) income before income taxes	-1,029,000	1,091,000
Provision for income tax benefit (expense)	362,000	-362,000
Net (loss) income	($667,000)	$729,000
Basic and diluted net (loss) income per share (in dollars per share)	($0.09)	$0.09
Weighted average common shares outstanding (in shares)	7,797,185	7,797,185

Consolidated_Statements_of_Sto

Consolidated Statements of Stockholders' Equity (USD $)	Common Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Deficit [Member]	Total
Balance at Dec. 31, 2011	$78,000	$3,100,000	($1,839,000)	$1,339,000
Balance (in shares) at Dec. 31, 2011	7,797,185	'	'	'
Increase (Decrease) in Stockholders' Equity [Roll Forward]	'	'	'	'
Net (loss) income	0	0	729,000	729,000
Balance at Dec. 31, 2012	78,000	3,100,000	-1,110,000	2,068,000
Balance (in shares) at Dec. 31, 2012	7,797,185	'	'	7,797,185
Increase (Decrease) in Stockholders' Equity [Roll Forward]	'	'	'	'
Net (loss) income	0	0	-667,000	-667,000
Balance at Dec. 31, 2013	$78,000	$3,100,000	($1,777,000)	$1,401,000
Balance (in shares) at Dec. 31, 2013	7,797,185	'	'	7,797,185

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	12 Months Ended
Consolidated Statements of Cash Flows (USD $)	Dec. 31, 2013	Dec. 31, 2012
Cash flows from operating activities:	'	'
Net (loss) income	($667,000)	$729,000
Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities:	'	'
Depreciation and amortization	0	426,000
Loss (income) from investment in unconsolidated entities	31,000	-60,000
Gain from sales of member interests in unconsolidated entities	0	-24,000
Gain on disposal of gamma knife	0	-930,000
Deferred income taxes	-362,000	362,000
Changes in:	'	'
Accounts receivable	7,000	306,000
Due from related parties	-79,000	34,000
Other current assets	3,000	-26,000
Accounts payable and accrued expenses	87,000	44,000
Net cash (used in) provided by operating activities	-980,000	861,000
Cash flows from investing activities:	'	'
Investment in unconsolidated entities	-50,000	0
Distributions from unconsolidated entities	0	190,000
Proceeds from insurance recoveries	3,265,000	0
Net cash provided by (used in) investing activities	3,215,000	190,000
Cash flows from financing activity:	'	'
Repayment of capital leases	-2,271,000	-431,000
Net cash used in financing activity	-2,271,000	-431,000
Net change in cash and cash equivalents	-36,000	620,000
Cash and cash equivalents - beginning of year	1,450,000	830,000
Cash and cash equivalents - end of year	1,414,000	1,450,000
Cash paid for:	'	'
Interest	15,000	199,000
Supplemental disclosures of noncash investing and financing activities:	'	'
Distribution from unconsolidated entities included in due from related parties	40,000	50,000
Sales proceeds from sale of member interest in unconsolidated entities included in due from related parties - net	0	112,000
Advances to unconsolidated entities converted to capital contribution	23,000	44,000
Settlement of asset retirement obligations funded by increase in capital lease obligation	$525,000	$0

Organization_and_Business

Organization and Business	12 Months Ended
Organization and Business	Dec. 31, 2013
Organization and Business [Abstract]	'
Organization and Business	'
	Note A – Organization and Business

	U.S. NeuroSurgical, Inc. (“USN” or the “Company”), a Delaware corporation, was organized in July 1993 for the purpose of owning and operating stereotactic radiosurgery centers, utilizing the gamma knife technology. USN owned one gamma knife center on the premises of New York University Medical Center (“NYU”) in New York, New York. Management continues to explore opportunities to organize and participate in additional gamma knife centers. USN's business strategy is to provide a mechanism whereby hospitals, physicians, and patients can have access to gamma knife treatment capability, a high capital cost item. USN provides the gamma knife to medical facilities on a "cost per treatment" basis. USN owned the gamma knife unit, and was reimbursed by the facility where it was housed, based on utilization.

	During the fourth quarter of 2007, USN formed a wholly-owned subsidiary, USN Corona, Inc. (“USNC”), to carry investments in Corona Gamma Knife, LLC and NeuroPartners, LLC. Those investments were formed to develop and manage a gamma knife center at San Antonio Community Hospital in Upland, California. (See Note C[1])

	During 2010, USN expanded its market strategy to include opportunities to develop cancer centers featuring radiation therapy. These centers utilize linear accelerators with IMRT (Intensity Modulated Radiation Therapy) and IGRT (Image Guided Radiation Therapy) capabilities. In 2010, the Company formed Florida Oncology Partners in partnership with local physicians and other investors. USNC owns a 20% interest in the venture. The center is located in Miami and opened in the second quarter of 2011. (See Note C[2])

	In 2011, the Company formed Boca Oncology Partners, in partnership with local physicians and other investors. USNC initially owned a 22.5% interest in the venture. Following a sale of 50% of the Company’s interest in 2012 the Company’s interest in Boca Oncology Partners decreased to 11.25%. The center is located in Boca Raton, Florida, and was opened in the third quarter of 2012. (See Note C[3])

	In early 2013, the Company formed Broward Oncology Partners, LLC (“BROP”) with other outside investors. The Company invested $50,000 for a 12.5% ownership interest in BROP. BROP operates a radiation oncology center in Fort Lauderdale, Florida under a lease from Tenet Health Services. BROP began operations in February 2013. The facility is undergoing renovation and continues to operate on a limited basis during construction.
	(See Note C[4])

	On October 29, 2012, the Company’s facility at NYU was totally destroyed as a result of flooding from Hurricane Sandy. The Company has finalized arrangements with NYU regarding the restoration of the gamma knife center and the Company’s long term contract with NYU. It is in the process of preparing the new location of the Leksell PERFECTION gamma knife in the Tisch Hospital of NYU Langone Medical Center. It is estimated the center will be open and treating patients by the end of April 2014. (See Note D)

The_Company_and_its_Significan

The Company and its Significant Accounting Policies	12 Months Ended
	Dec. 31, 2013
The Company and its Significant Accounting Policies [Abstract]	'
The Company and its Significant Accounting Policies	'
	Note B - The Company and its Significant Accounting Policies

	[1]	Basis of presentation and consolidation:

	The consolidated financial statements include the accounts of USN and its wholly-owned subsidiaries, U.S. NeuroSurgical Physics, Inc. and USNC. All significant intercompany balances and transactions have been eliminated in consolidation.

	[2]	Cash and cash equivalents:

	The Company considers all highly liquid debt instruments purchased with a maturity of three months or less to be cash equivalents.

	[3]	Investments in unconsolidated entities:

	The Company accounts for its investments in unconsolidated entities by the equity method. The Company records its share of such earnings (loss) in the Consolidated Statement of Operations as “Income (loss) from investments in unconsolidated entities”. The carrying value of the Company’s investments in unconsolidated entities is recorded in the Consolidated Balance Sheets. The Company records losses of the unconsolidated entities only to the extent of the Company’s interest in and advances to the entities. As such, the recorded balance of Corona Gamma Knife, LLC, NeuroPartners, LLC and Boca Oncology Partners. LLC have been taken to zero.

	[4]	Revenue recognition:

	Patient revenue is recognized when the gamma knife procedure is rendered.

	[5]	Long-lived assets:

	The Company reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable.

	[6]	Depreciation and amortization:

	The gamma knife was being depreciated on the straight-line method over an estimated useful life of seven years. The related costs incurred to reload the cobalt were being amortized on a straight-line method over an estimated useful life of five years. Leasehold improvements were being amortized on the straight-line method over 7 to 20 years, the shorter of useful life, or the life of the leases. Office furniture and computers are being depreciated on the straight-line method over their estimated useful lives ranging from 3 to 7 years. Depreciation expense for 2013 and 2012 was $0 and $414,000, respectively. Amortization expense for 2013 and 2012 was $0 and $12,000, respectively.

	[7]	Capital leases:

	Capital lease obligations are amortized ratably over the original term of the lease agreement, beginning with the earlier of the date the leased assets are placed in service or the effective date of the lease as defined in the lease agreement.

	[8]	Guarantees:

	The Company recognizes a liability at the fair value of the obligation at the inception of a financial guarantee contract. The initial liability is subsequently reduced as the Company is released from exposure under the guarantee. The Company amortizes the guarantee liability to the related income statement line item over the relevant time period, if one exists, based on the facts and circumstances surrounding each type of guarantee. If it becomes probable that the Company will have to perform on a guarantee, a separate liability is accrued if it is reasonably estimable, based on the facts and circumstances at that time. The Company reverses the fair value liability only when there is no further exposure under the guarantee.

	[9]	Income taxes:

	Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets or liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Valuation allowances are established when necessary to reduce tax assets to amounts more likely than not to be realized.

	The Company has adopted the accounting provisions for Accounting for Uncertainty in Income Taxes. This accounting provision provides a comprehensive model for how the Company should recognize, measure, present, and disclose in its financial statements uncertain tax positions that the Company has taken or expects to take on its tax return. If applicable, the Company records interest and penalties as a component of income tax expense, The Company had no uncertain material tax positions at December 31, 2013 and 2012.


	[10]	Earnings per share:

	Earnings per share are computed by dividing earnings available to common stockholders by the weighted average shares outstanding for the period. There were no common stock equivalents during 2013 and 2012, and therefore, no potential dilution for the periods presented.

	[11]	Advertising costs:

	The Company follows the policy of charging the costs of advertising to expense as incurred. There were no advertising costs in 2013 and 2012.

	[12]	Allowance for doubtful accounts:

	The Company evaluates each of its accounts receivable individually and provides a charge to income that is appropriate, in the opinion of management, to absorb probable credit losses.

	[13]	Estimates and assumptions:

	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

	[14]	Fair values of financial instruments:

	The estimated fair value of financial instruments has been determined based on available market information and appropriate valuation methodologies. The carrying amounts of cash, accounts receivable, other current assets and accounts payable approximate fair value at December 31, 2013 and 2012 because of the short maturity of these financial instruments. The carrying values of the obligations under capital leases approximate fair value because the interest rates on these instruments approximate the market rates at December 31, 2013 and 2012.

	[15]	Credit risk:

At times, the Company may have cash and cash equivalents at a financial institution in excess of insured limits. The Company places its cash and cash equivalents with high credit quality financial institutions whose credit ratings are monitored by management to minimize credit risk. Accounts receivable consist primarily of amounts due from the medical centers. Historically, credit losses on accounts receivable have not been significant.

[16]	Asset retirement obligations:

The Company records liabilities for legal obligations associated with the retirement of tangible long-lived assets based on the estimated fair value of such liabilities. The estimated costs of these obligations are capitalized as costs of the assets subject to the retirement obligations and amortized over the lives of the assets.

[17]	Reclassifications:

Certain prior year balances have been reclassified to conform to current year presentation.

Investment_in_Unconsolidated_E

Investment in Unconsolidated Entities	12 Months Ended
Investment in Unconsolidated Entities	Dec. 31, 2013
Investment in Unconsolidated Entities [Abstract]	'
Investment in Unconsolidated Entities	'
	Note C - Investment in Unconsolidated Entities

	[1]	The Southern California Regional Gamma Knife Center

	During 2007, the Company managed the formation of the Southern California Regional Gamma Knife Center at San Antonio Community Hospital (“SACH”) in Upland, California. The Company participates in the ownership and operation of the center through USNC. Corona Gamma Knife, LLC (“CGK”) is party to a 14-year agreement with SACH to renovate space in the hospital and install and operate a Leksell PERFEXION gamma knife. CGK leased the gamma knife from NeuroPartners LLC, which holds the gamma knife equipment. In addition to returns on its ownership interests, USNC expects to receive fees for management services relating to the facility.

	USNC is a 20% owner of NeuroPartners LLC. USNC also owned initially 27% of CGK, but increased its ownership to 44% during 2011 to accommodate a member who desired to transfer his interest. Subsequently, in the first quarter of 2012, USNC sold a portion of its ownership to a new member, resulting in a decrease in its ownership in CGK to 39%.

	Construction of the SACH gamma knife center was completed in December 2008 and the first patient was treated in January 2009. The project has been funded principally by outside investors. While the Company has led the effort in organizing the business and overseeing the development and operation of the SACH center, its investment to date in the SACH center has been minimal. The Company’s share of cumulative losses associated with its investment in NeuroPartners LLC and CGK has exceeded its investment. Due to the outstanding loans made to NeuroPartners LLC and CGK, NeuroPartners LLC and CGK are considered to be variable interest entities of the Company. However, as the Company is not deemed to be the primary beneficiary of NeuroPartners LLC and CGK, since it does not have the power to direct the operating activities that most significantly affect NeuroPartners LLC’s and CGK’s economic performance; certain disclosures are required rather than consolidation. During 2013, the Company absorbed losses against the total outstanding receivables of $27,000 from NeuroPartners LLC and CGK due to these losses. Amounts due from NeuroPartners LLC and CGK included in due from related parties total $0 and $3,000 at December 31, 2013 and 2012, respectively.

	The following tables present the aggregation of summarized financial information of NeuroPartners LLC and CGK:

	Neuro Partners LLC and CGK Combined Condensed Income Statement Information

			Year Ended
			December 31,
			2013				2012

	Patient revenue		$	1,040,000			$	1,023,000


	Net loss		$	(180,000	)		$	(108,000	)

	USNC's equity in loss of Neuro Partners LLC and CGK		$	(75,000	)		$	(34,000	)


	Neuro Partners LLC and CGK Combined Condensed Balance Sheet Information

			December 31,
				2013				2012

	Current assets		$	521,000			$	468,000

	Noncurrent assets			1,626,000				2,261,000

	Total assets		$	2,147,000			$	2,729,000

	Current liabilities		$	1,272,000			$	442,000

	Noncurrent liabilities			1,664,000				2,896,000

	Equity			(789,000	)			(609,000	)

	Total liabilities and equity		$	2,147,000			$	2,729,000


	[2]	Florida Oncology Partners

	During the quarter ended September 30, 2010, the Company participated in the formation of Florida Oncology Partners, LLC (“FOP”) and Florida Oncology Partners RE, LLC (“FOPRE”), which operates a cancer center located in West Kendall (Miami), Florida. The center diagnoses and treats patients utilizing a Varian Rapid Arc linear accelerator and a GE CT scanner. USNC originally invested $200,000 for 20% ownership interest in FOP and FOPRE. The remaining 80% is owned by other outside investors. The center opened and treated its first patient in May 2011. During 2012 and 2013, FOP made several distributions that reduced the Company’s investment significantly. The Company’s investment in FOP and FOPRE is $151,000 and $135,000 at December 31, 2013 and 2012. Amounts due from FOP and FOPRE included in due from related parties total $40,000 and $83,000 at December 31, 2013 and 2012, respectively.

	The following tables present the aggregation of summarized financial information of FOP and FOPRE:


	FOP and FOPRE Combined Condensed Income Statement Information

			Year Ended December 31,
			2013				2012

	Patient revenue		$	2,836,000			$	3,251,000


	Net income		$	281,000			$	530,000

USNC's equity in income of FOP
and FOPRE		$	56,000			$	106,000

FOP and FOPRE Combined Condensed Balance Sheet Information

		December 31,
			2013				2012

Current assets		$	653,000			$	919,000

Noncurrent assets			5,795,000				6,374,000

Total assets		$	6,448,000			$	7,293,000

Current liabilities		$	893,000			$	965,000

Noncurrent liabilities			4,881,000				5,734,000

Equity			674,000				594,000

Total liabilities and equity		$	6,448,000			$	7,293,000


[3]	Boca Oncology Partners

During the quarter ended June 30, 2011, the Company participated in the formation of Boca Oncology Partners, LLC (“BOP”), for the purpose of owning and operating a cancer center in Boca Raton, Florida. In June 2011, Boca Oncology Partners RE, LLC (“BOPRE”), an affiliated entity, purchased a 20% interest in Boca West IMP, LLC (Boca West IMP), owner of a medical office building in West Boca, Florida in which BOP operates. BOP occupies approximately 6,000 square feet of the 32,000 square foot building. The Company’s wholly-owned subsidiary, USNC invested $225,000 initially and had a 22.5% interest in BOP and BOPRE. In January 2012, an additional investor purchased 50% of the partnership reducing the Company’s ownership to 11.25%. The Company loaned the proceeds of $56,250 back to BOP as a 5 year note at 7% interest. The remaining 88.75% is owned by other outside investors. In June 2012, BOPRE purchased an additional 3.75% of Boca West IMP from another investor bringing its total interest to 23.75%. BOPRE accounts for this investment under the cost method since it does not exercise significant influence over Boca West, IMP. Then the members of BOPRE sold 31.5% of their interests in BOPRE to a new investor. The proceeds of $28,000 were loaned to BOP and USNC’s investment in BOPRE was reduced to 15.4%.

Although the Company reduced its investment to 11.25% of BOP and 15.4% of BOPRE, the Company continues to account for these investments under the equity method due to its participation in the management of the administration and accounting functions of BOP and BOPRE. Due to the outstanding loans made to BOP, BOP is considered to be a variable interest entity of the Company. However, as the Company is not deemed to be the primary beneficiary of BOP, since it does not have the power to direct the operating activities that most significantly affect BOP’s economic performance; certain disclosures are required rather than consolidation. The center opened in August 2012.

Since June 2012, the Company’s share of cumulative losses associated with its investment in BOP has exceeded its investment. During 2013, the Company absorbed losses against $57,000 of outstanding receivables from BOP. Amounts due from BOP and BOPRE included in due from related parties total $200,000 and $207,000 at December 31, 2013 and 2012, respectively. The Company’s recorded investment in BOPRE is $134,000 and $112,000 at December 31, 2013 and 2012 respectively.

In February 2014, the Company and other members sold their interests in BOP (Note K).

The following tables present the aggregation of summarized financial information of BOP and BOPRE:

BOP and BOPRE Combined Condensed Income Statement Information


		Year Ended December 31,
		2013				2012

Patient revenue		$	2,386,000			$	261,000

Net loss		$	(207,000	)		$	(578,000	)

USNC's equity in loss of BOP and BOPRE		$	(23,000	)		$	(65,000	)
BOP and BOPRE Combined Condensed Balance Sheet Information


		December 31,
		2013				2012

Current assets		$	772,000			$	289,000

Noncurrent assets			2,538,000				2,897,000

Total assets		$	3,310,000			$	3,186,000

Current liabilities		$	730,000			$	308,000

Noncurrent liabilities			2,126,000				2,368,000

Equity			454,000				510,000

Total liabilities and equity		$	3,310,000			$	3,186,000


[4]	Broward Oncology Partners

In early 2013, the Company formed Broward Oncology Partners, LLC (“BROP”) with other outside investors. The Company invested $50,000 for a 12.5% ownership interest in BROP. BROP operates a radiation oncology center in Fort Lauderdale, Florida under a lease from Tenet Health Services. BROP began operations in February 2013. The facility is undergoing renovation and continues to operate on a limited basis during construction.

Revenues for BROP through December 31, 2013 were $522,000 and after expenses BROP has reported a loss of $120,000. The Company’s recorded investment in BROP is $35,000. The Company accounts for this investment under the equity method since it exercises significant influence over BROP. Amounts due from BROP included in due from related parties total $63,000 at December 31, 2013.

The following table represents the summarized financial information for BROP:

Broward Oncology Partners, LLC Condensed Income Statement Information



		Year Ended
		December 31,
		2013

Patient revenue		$	522,000


Net loss		$	(120,000	)

USNC's equity in loss of Broward Oncology Partners		$	(15,000	)

Broward Oncology Partners, LLC Condensed Balance Sheet Information

		December 31,
			2013

Current assets		$	360,000

Noncurrent assets			239,000

Total assets		$	599,000

Current liabilities		$	319,000

Equity			280,000

Total liabilities and equity		$	599,000

Agreement_With_New_York_Univer

Agreement With New York University on Behalf of New York University Medical Center (NYU)	12 Months Ended
	Dec. 31, 2013
Agreement With New York University on Behalf of New York University Medical Center (NYU) [Abstract]	'
Agreement With New York University on Behalf of New York University Medical Center (NYU)	'
	Note D - Agreement With New York University on Behalf of New York University Medical Center (NYU)

	During November 1996, USN entered into a neuroradiosurgery equipment agreement (NYU agreement) with NYU for a period of seven years (the term), with an option for NYU to extend the term for successive three-year periods or to purchase the gamma knife equipment at an appraised market value price. USN may negotiate the purchase price and upon failure of the parties to agree may request that the facility be closed. All costs associated with closing and restoring the facility to its original condition are the responsibility of USN. The NYU agreement, among other matters, required USN to provide (i) the use of the gamma knife equipment to NYU, (ii) training necessary for the proper operation of the gamma knife equipment, (iii) sufficient supplies for the equipment, (iv) the repair and maintenance of the equipment, (v) all basic hardware and software upgrades to the equipment and, (vi) an uptime guarantee. In return, NYU paid USN a scheduled fee based on the number of patient procedures performed. The Company derived patient revenue from the NYU center of $0 and $1,942,000, for 2013 and 2012 respectively.

	In 2004, the NYU agreement was extended through March 2009. In 2008, the NYU agreement was extended for an additional 12 years through March 2021. To secure this extension, USN agreed to install a new gamma knife PERFEXION model. The new equipment and certain space improvements, costing approximately $3,742,000 in total, was financed through a seven-year lease arrangement. The amendment provides for a payment to USN of a flat fee for each patient procedure performed.

	In October 2012, the Company’s facility at NYU was totally destroyed as a result of flooding from Hurricane Sandy. The gamma knife had to be removed to prevent any cobalt leakage that might occur due to rusting of the equipment. The emergency removal cost was $525,000. The Company paid a lease settlement of the outstanding principal balance only and received from insurance coverage $930,000 above the lease principal payments and emergency removal costs. The Company has finalized an agreement with NYU and is in the process of preparing the new location of the Leksell PERFEXION gamma knife in the Tisch Hospital of NYU Langone Medical Center. In early 2014, the Company has also entered into a modification of its original capital lease agreement to finance the new gamma knife installation and related construction costs and the removal costs of the old equipment for approximately $4.5 million to be repaid over 72 months. It is estimated the center will be open and treating patients by the end of April 2014.

	The Company incurred the following income statement items in relation to Hurricane Sandy which are included in the other income/expense section:

		2012

	Insurance recovery income	$	3,265,000

	Damaged gamma knife equipment due to flooding		1,910,000
	Costs related to disposal of gamma knife equipment		425,000

			2,335,000

	Net gain on disposal	$	930,000

Obligation_Under_Capital_Lease

Obligation Under Capital Lease	12 Months Ended
Obligation Under Capital Lease	Dec. 31, 2013
Obligation Under Capital Lease [Abstract]	'
Obligation Under Capital Lease	'
	Note E - Obligation Under Capital Lease

	In March 2009, the Company installed a PERFEXION model gamma knife at the NYU center with a seven year lease from Elekta Capital. The amount financed, covering the cost of the new gamma knife equipment and certain space improvements, was approximately $3,742,000 in total. The monthly payment was $63,000 per month, at an implicit interest rate of approximately 11%. This lease became payable as a result of the damage at the NYU facility in October 2012, and the remainder of the balance due was paid in January 2013. In 2013, the Company entered into a modification of the above capital lease agreement to finance the new gamma knife installation and related construction costs and the removal costs of the old equipment for approximately $4.5 million to be repaid over 72 months. The lease terms will be finalized, and the lease payments will commence once the new facility has opened. The remaining removal costs of the old equipment of $525,000 were reclassified to the capital lease obligation at December 31, 2013 since they were paid by Elekta Capital (Note F).

	The obligations under the capital leases are as follows:

		December 31,
		2013			2012

	Capital leases - Gamma Knife	$	525,000		$	2,271,000

	Less current portion		(525,000	)		(2,271,000	)

		$	-		$	-

Asset_Retirement_Obligations

Asset Retirement Obligations	12 Months Ended
Asset Retirement Obligations	Dec. 31, 2013
Asset Retirement Obligations [Abstract]	'
Asset Retirement Obligations	'
	Note F – Asset Retirement Obligations

	During 2003, the Company recorded asset retirement obligations of $200,000 based upon estimated amounts, consisting principally of removal of gamma knives, disposal of regulated materials and the restoration of facilities at NYU and RMC. Such liabilities have been measured historically using current information, current assumptions and current interest rates and have been recorded with a corresponding increase in the carrying value of the gamma knives. The Company was amortizing such costs over the lives of the respective useful lives from inception. During 2011, when the Company sold the equipment at RMC, the asset retirement obligation was reduced to $100,000. During the last quarter of 2012, the Company increased the liability by $425,000 due to projected costs for the emergency removal of the NYU gamma knife destroyed by flooding from Hurricane Sandy. In 2013, the Company modified its original capital lease agreement to finance the new NYU gamma knife and its related construction as well as the remaining costs to remove the old equipment (Note D). Therefore, the asset retirement obligation at December 31, 2013 was reclassified to
	capital lease obligations (Note E).

		2013			2012

	Asset retirement obligations, beginning of year	$	525,000		$	100,000
	Liabilities reclassified to capital lease obligations		(525,000	)
	Increase in obligations during the year		-			425,000

	Asset retirement of obligations, end of the year	$	-		$	525,000

Concentrations

Concentrations	12 Months Ended
Concentrations	Dec. 31, 2013
Concentrations [Abstract]	'
Concentrations	'
	Note G - Concentrations

	For the year ended December 31, 2012, the Company derived substantially all of its revenue from NYU. Due to the destruction of the gamma knife at NYU the Company received no revenue during 2013. As of March 2014 the new gamma knife has been installed and the facility is due to begin treating patients in April 2014.

Taxes

Taxes	12 Months Ended
Taxes	Dec. 31, 2013
Taxes [Abstract]	'
Taxes	'
	Note H – Taxes

	A reconciliation of the tax (benefit) provision calculated at the statutory federal income tax rate with amounts reported follows:

		Year Ended December 31,
		2013			2012

	Income tax at the federal statutory rate	$	(350,000	)	$	371,000
	State income tax, net of federal taxes		(34,000	)		37,000
	Other		(30,000	)		10,000
	Change in valuation allowance		52,000			(56,000	)

	Income tax (benefit) provision	$	(362,000	)	$	362,000

	Items which give rise to deferred tax assets and liabilities are as follows:

		December 31,
		2013			2012
	Deferred tax asset:
	Net operating loss	$	866,000		$	313,000
	Asset retirement obligations		159,000			159,000
	Net effect of conversion from the accrual basis of accounting to the cash basis of accounting for tax purposes primarily related to accounts receivable, prepaid expense and accounts payable		8,000			-
			1,033,000			472,000
	Deferred tax liability:
	Basis difference in unconsolidated entities		(70,000	)		-
	Deferred gain on disposal of gamma knife		(911,000	)		(834,000	)
			52,000			(362,000	)
	Valuation allowance		(52,000	)		-
	Net deferred tax liability	$	-		$	(362,000	)

	A full valuation allowance had been provided at December 31, 2013, due principally to the evidence that it was more likely than not that the deferred tax assets would not be realized because certain loss carryforwards would not be utilized prior to expiration. The changes in the valuation allowance are as follows:

		Beginning Balance			Additions			Deductions			Ending Balance

	December 31, 2013	$	-		$	52,000		$	-		$	52,000
	December 31, 2012	$	56,000		$	-		$	(56,000	)	$	-

	At December 31, 2013, the Company had loss carryforwards of $2,320,000, which may be offset against future taxable income. If not used, the carryforwards will begin to expire in 2025.

	The Company files income tax returns in the U.S. federal jurisdiction and the State of Maryland. With few possible exceptions, the Company is no longer subject to U.S. or state income tax examinations by tax authorities for years before 2010.

Commitments_and_Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2013
Commitments and Contingencies [Abstract]	'
Commitments and Contingencies	'
	Note I– Commitments and Contingencies

	[1]	Leases:

	The Company leases office space under an operating lease which was renewed March 2013, and expires March 2018. The terms of the lease include an escalation clause for a portion of certain operating expenses. At December 31, 2013, the annual future minimum rental payments under operating leases are as follows:

	Year Ending December 31,

	2014		$	39,000
	2015			40,000
	2016			42,000
	2017			43,000
	2018			11,000
			$	175,000

	Rent expense was approximately $40,000 and $47,000 for 2013 and 2012, respectively.

	[2]	Gamma Knives:

	In 2009, the Company installed a new gamma knife PERFEXION model at the NYU Medical Center. This new equipment and certain space improvements, costing approximately $3,742,000 in total, were financed through a seven-year lease arrangement. This PERFEXION equipment was recorded as a total loss as a result of flooding from Hurricane Sandy. See Notes D and E.

	To maintain efficient operation, the Company is required to reload cobalt for each gamma knife every 5 to 10 years.

	[3]	Maintenance Contract:

	In September 2010, the Company entered into a maintenance agreement with Elekta, the supplier of the gamma knife PERFEXION model, for 5 years. The monthly payment for this maintenance agreement is $20,000. As of December 2012, this maintenance agreement has been cancelled due to the total loss of the NYU equipment as a result of flooding from Hurricane Sandy.

	[4]	Guarantee of Lease Obligations:

	USNC is a 20% guarantor on NeuroPartners, LLC’s seven-year lease with respect to the gamma knife equipment and certain leasehold improvements at the Southern California Regional Gamma Knife Center at SACH in Upland, California, where the equipment is located. The outstanding balance on the lease obligations was $2,013,000 and $2,896,000 at December 31, 2013 and 2012, respectively. In 2014, NeuroPartners, LLC has the option to purchase the gamma knife for $490,000.

	USN is also a guarantor for a maximum of $1,433,000, approximately 25% of the original lease amount, on FOP’s LLC’s seven-year lease with respect to the oncology equipment at its West Kendall, Florida cancer center. It is a guarantor jointly with most of the other members (except USNC who is not a named guarantor) of FOP. The outstanding balance on the lease obligation was $4,220,000 and $4,977,000 at December 31, 2013 and 2012, respectively.

	USNC is also a 14.06% guarantor on BOP’s five-year lease with respect to the oncology equipment at Boca Raton, Florida cancer center. The outstanding balance on the lease obligation was $1,321,000 and $1,607,000 at December 31, 2013 and 2012, respectively. Upon the sale of BOP, which occurred in February 2014 (Note K), USNC was indemnified by the buyer from any losses arising from the guarantee.

	The Company expects any potential obligations from these guarantees to be reduced by the recoveries of the respective collateral and expects any amounts arising from these guarantees to be insignificant.

	[5]	Guarantee of Mortgages:

	USN is a 20% guarantor on FOPRE’s ten-year mortgage. This mortgage had an original balance of $1,534,000 and is secured by the commercial condominiums in which FOP operates. The outstanding balance on the mortgage is $1,484,000 and $1,514,000 at December 31, 2013 and 2012, respectively. The Company expects any potential obligations from this guarantee to be reduced by the recovery of the real estate collateral and expects any amounts arising from this guarantee to be insignificant.

	USNC is a 10% guarantor on 50% of the outstanding balance of Boca West IMP’s ten-year mortgage. This mortgage had an original balance of $3,000,000 and is secured by the medical office building in which BOP operates. The outstanding balance on the mortgage is $2,823,000 and $2,911,000 at December 31, 2013 and 2012, respectively. The Company expects any potential obligations from this guarantee to be reduced by the recovery of the real estate collateral and expects any amounts arising from this guarantee to be insignificant.

	[6]	Product liability:

	Although USN does not directly provide medical services, it has obtained professional medical liability insurance, and has general liability insurance as well. USN’s professional medical liability and general liability policies have limits of $3 million each. The Company believes that its insurance is adequate for providing treatment facilities and non-medical services, although there can be no assurance that the coverage limits of such insurance will be adequate or that coverage will not be reduced or become unavailable in the future.

Employees_IRA_Plans

Employees' IRA Plans	12 Months Ended
Employees' IRA Plans	Dec. 31, 2013
Employees' IRA Plans [Abstract]	'
Employees' IRA Plans	'
	Note J - Employees' IRA Plans

	The Company has established a Company IRA covering all employees. The plan allows participants to make pre-tax contributions and the Company may, at its discretion, match certain percentages of the employee contribution. Amounts contributed to the plan are deposited into a trust fund administered by independent trustees. The Company made a discretionary matching IRA contribution of $14,000 for both 2013 and 2012.

Subsequent_Events

Subsequent Events	12 Months Ended
Subsequent Events	Dec. 31, 2013
Subsequent Events [Abstract]	'
Subsequent Events	'
	Note K – Subsequent Events

	In February 2014, the Company and certain other investors sold their interest in Boca Oncology Partners, LLC to SFRO Holdings. All obligations related to the capital lease and related guarantee were fully indemnified by the new owner. All loans made by the Company to Boca Oncology Partners, LLC were paid in full. Boca Onology Partners, LLC received $1,251,255 from SFRO. After partner equity in the company as well as various loans made to the Company were repaid, the proceed from the sale was $470,000. The Company’s estimated gain from the sale of Boca Oncology Partners, LLC is $106,000.

	On March 1, 2014, the Company received approximately $460,000 from certain other investors as short term construction loans. The loans are repayable within one year at an interest rate of 10% per annum.

	In April of 2014 the new gamma knife center is due to open at the NYU facility. In early 2014, the Company entered into a modification of its original capital lease agreement to finance the new gamma knife installation and related construction costs and the removal costs of the old equipment for approximately $4.5 million to be repaid over 72 months (Notes D and E).

The_Company_and_its_Significan1

The Company and its Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2013
The Company and its Significant Accounting Policies [Abstract]	'
Basis of presentation and consolidation	'
	[1]	Basis of presentation and consolidation:

	The consolidated financial statements include the accounts of USN and its wholly-owned subsidiaries, U.S. NeuroSurgical Physics, Inc. and USNC. All significant intercompany balances and transactions have been eliminated in consolidation.
Cash and cash equivalents	'
	[2]	Cash and cash equivalents:

	The Company considers all highly liquid debt instruments purchased with a maturity of three months or less to be cash equivalents.

Investments in unconsolidated entities	'
	[3]	Investments in unconsolidated entities:

	The Company accounts for its investments in unconsolidated entities by the equity method. The Company records its share of such earnings (loss) in the Consolidated Statement of Operations as “Income (loss) from investments in unconsolidated entities”. The carrying value of the Company’s investments in unconsolidated entities is recorded in the Consolidated Balance Sheets. The Company records losses of the unconsolidated entities only to the extent of the Company’s interest in and advances to the entities. As such, the recorded balance of Corona Gamma Knife, LLC, NeuroPartners, LLC and Boca Oncology Partners. LLC have been taken to zero.
Revenue recognition	'
	[4]	Revenue recognition:

	Patient revenue is recognized when the gamma knife procedure is rendered.
Long-lived assets	'
	[5]	Long-lived assets:

	The Company reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable.
Depreciation and amortization	'
	[6]	Depreciation and amortization:

	The gamma knife was being depreciated on the straight-line method over an estimated useful life of seven years. The related costs incurred to reload the cobalt were being amortized on a straight-line method over an estimated useful life of five years. Leasehold improvements were being amortized on the straight-line method over 7 to 20 years, the shorter of useful life, or the life of the leases. Office furniture and computers are being depreciated on the straight-line method over their estimated useful lives ranging from 3 to 7 years. Depreciation expense for 2013 and 2012 was $0 and $414,000, respectively. Amortization expense for 2013 and 2012 was $0 and $12,000, respectively.
Capital leases	'
	[7]	Capital leases:

	Capital lease obligations are amortized ratably over the original term of the lease agreement, beginning with the earlier of the date the leased assets are placed in service or the effective date of the lease as defined in the lease agreement.
Guarantees	'
	[8]	Guarantees:

	The Company recognizes a liability at the fair value of the obligation at the inception of a financial guarantee contract. The initial liability is subsequently reduced as the Company is released from exposure under the guarantee. The Company amortizes the guarantee liability to the related income statement line item over the relevant time period, if one exists, based on the facts and circumstances surrounding each type of guarantee. If it becomes probable that the Company will have to perform on a guarantee, a separate liability is accrued if it is reasonably estimable, based on the facts and circumstances at that time. The Company reverses the fair value liability only when there is no further exposure under the guarantee.
Income taxes	'
	[9]	Income taxes:

	Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets or liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Valuation allowances are established when necessary to reduce tax assets to amounts more likely than not to be realized.

	The Company has adopted the accounting provisions for Accounting for Uncertainty in Income Taxes. This accounting provision provides a comprehensive model for how the Company should recognize, measure, present, and disclose in its financial statements uncertain tax positions that the Company has taken or expects to take on its tax return. If applicable, the Company records interest and penalties as a component of income tax expense, The Company had no uncertain material tax positions at December 31, 2013 and 2012.

Earnings per share	'
	[10]	Earnings per share:

	Earnings per share are computed by dividing earnings available to common stockholders by the weighted average shares outstanding for the period. There were no common stock equivalents during 2013 and 2012, and therefore, no potential dilution for the periods presented.
Advertising costs	'
	[11]	Advertising costs:

	The Company follows the policy of charging the costs of advertising to expense as incurred. There were no advertising costs in 2013 and 2012.
Allowance for doubtful accounts	'
	[12]	Allowance for doubtful accounts:

	The Company evaluates each of its accounts receivable individually and provides a charge to income that is appropriate, in the opinion of management, to absorb probable credit losses.
Estimates and assumptions	'
	[13]	Estimates and assumptions:

	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Fair values of financial instruments	'
	[14]	Fair values of financial instruments:

	The estimated fair value of financial instruments has been determined based on available market information and appropriate valuation methodologies. The carrying amounts of cash, accounts receivable, other current assets and accounts payable approximate fair value at December 31, 2013 and 2012 because of the short maturity of these financial instruments. The carrying values of the obligations under capital leases approximate fair value because the interest rates on these instruments approximate the market rates at December 31, 2013 and 2012.
Credit risk	'
	[15]	Credit risk:

	At times, the Company may have cash and cash equivalents at a financial institution in excess of insured limits. The Company places its cash and cash equivalents with high credit quality financial institutions whose credit ratings are monitored by management to minimize credit risk. Accounts receivable consist primarily of amounts due from the medical centers. Historically, credit losses on accounts receivable have not been significant.
Asset retirement obligations	'
	[16]	Asset retirement obligations:

	The Company records liabilities for legal obligations associated with the retirement of tangible long-lived assets based on the estimated fair value of such liabilities. The estimated costs of these obligations are capitalized as costs of the assets subject to the retirement obligations and amortized over the lives of the assets.
Reclassifications	'
	[17]	Reclassifications:

	Certain prior year balances have been reclassified to conform to current year presentation.

Investment_in_Unconsolidated_E1

Investment in Unconsolidated Entities (Tables)	12 Months Ended
Investment in Unconsolidated Entities (Tables)	Dec. 31, 2013
Neuro Partners LLC and CGK [Member]	'
Schedule of Equity Method Investments [Line Items]	'
Summarized Financial Information	'
	The following tables present the aggregation of summarized financial information of NeuroPartners LLC and CGK:

	Neuro Partners LLC and CGK Combined Condensed Income Statement Information

		Year Ended
		December 31,
		2013			2012

	Patient revenue	$	1,040,000		$	1,023,000


	Net loss	$	(180,000	)	$	(108,000	)

	USNC's equity in loss of Neuro Partners LLC and CGK	$	(75,000	)	$	(34,000	)


	Neuro Partners LLC and CGK Combined Condensed Balance Sheet Information

		December 31,
			2013			2012

	Current assets	$	521,000		$	468,000

	Noncurrent assets		1,626,000			2,261,000

	Total assets	$	2,147,000		$	2,729,000

	Current liabilities	$	1,272,000		$	442,000

	Noncurrent liabilities		1,664,000			2,896,000

	Equity		(789,000	)		(609,000	)

	Total liabilities and equity	$	2,147,000		$	2,729,000
FOP and FOPRE [Member]	'
Schedule of Equity Method Investments [Line Items]	'
Summarized Financial Information	'
	The following tables present the aggregation of summarized financial information of FOP and FOPRE:


	FOP and FOPRE Combined Condensed Income Statement Information

		Year Ended December 31,
		2013			2012

	Patient revenue	$	2,836,000		$	3,251,000


	Net income	$	281,000		$	530,000

	USNC's equity in income of FOP
	and FOPRE	$	56,000		$	106,000

	FOP and FOPRE Combined Condensed Balance Sheet Information

		December 31,
			2013			2012

	Current assets	$	653,000		$	919,000

	Noncurrent assets		5,795,000			6,374,000

	Total assets	$	6,448,000		$	7,293,000

	Current liabilities	$	893,000		$	965,000

	Noncurrent liabilities		4,881,000			5,734,000

	Equity		674,000			594,000

	Total liabilities and equity	$	6,448,000		$	7,293,000

BOP and BOPRE [Member]	'
Schedule of Equity Method Investments [Line Items]	'
Summarized Financial Information	'
	The following tables present the aggregation of summarized financial information of BOP and BOPRE:

	BOP and BOPRE Combined Condensed Income Statement Information


		Year Ended December 31,
		2013			2012

	Patient revenue	$	2,386,000		$	261,000

	Net loss	$	(207,000	)	$	(578,000	)

	USNC's equity in loss of BOP and BOPRE	$	(23,000	)	$	(65,000	)
	BOP and BOPRE Combined Condensed Balance Sheet Information


		December 31,
		2013			2012

	Current assets	$	772,000		$	289,000

	Noncurrent assets		2,538,000			2,897,000

	Total assets	$	3,310,000		$	3,186,000

	Current liabilities	$	730,000		$	308,000

	Noncurrent liabilities		2,126,000			2,368,000

	Equity		454,000			510,000

	Total liabilities and equity	$	3,310,000		$	3,186,000

Broward Oncology Partners, LLC [Member]	'
Schedule of Equity Method Investments [Line Items]	'
Summarized Financial Information	'
	The following table represents the summarized financial information for BROP:

	Broward Oncology Partners, LLC Condensed Income Statement Information



		Year Ended
		December 31,
		2013

	Patient revenue	$	522,000


	Net loss	$	(120,000	)

	USNC's equity in loss of Broward Oncology Partners	$	(15,000	)

	Broward Oncology Partners, LLC Condensed Balance Sheet Information

		December 31,
			2013

	Current assets	$	360,000

	Noncurrent assets		239,000

	Total assets	$	599,000

	Current liabilities	$	319,000

	Equity		280,000

	Total liabilities and equity	$	599,000

Agreement_With_New_York_Univer1

Agreement With New York University on Behalf of New York University Medical Center (NYU) (Tables)	12 Months Ended
	Dec. 31, 2013
Agreement With New York University on Behalf of New York University Medical Center (NYU) [Abstract]	'
Income Statement Items in Relation to Hurricane Sandy	'
	The Company incurred the following income statement items in relation to Hurricane Sandy which are included in the other income/expense section:

		2012

	Insurance recovery income	$	3,265,000

	Damaged gamma knife equipment due to flooding		1,910,000
	Costs related to disposal of gamma knife equipment		425,000

			2,335,000

	Net gain on disposal	$	930,000

Obligation_Under_Capital_Lease1

Obligation Under Capital Lease (Tables)	12 Months Ended
Obligation Under Capital Lease (Tables)	Dec. 31, 2013
Obligation Under Capital Lease [Abstract]	'
Obligations under capital leases	'
	The obligations under the capital leases are as follows:

		December 31,
		2013			2012

	Capital leases - Gamma Knife	$	525,000		$	2,271,000

	Less current portion		(525,000	)		(2,271,000	)

		$	-		$	-

Asset_Retirement_Obligations_T

Asset Retirement Obligations (Tables)	12 Months Ended
Asset Retirement Obligations (Tables)	Dec. 31, 2013
Asset Retirement Obligations [Abstract]	'
Asset Retirement Obligations Roll Forward	'
	During 2003, the Company recorded asset retirement obligations of $200,000 based upon estimated amounts, consisting principally of removal of gamma knives, disposal of regulated materials and the restoration of facilities at NYU and RMC. Such liabilities have been measured historically using current information, current assumptions and current interest rates and have been recorded with a corresponding increase in the carrying value of the gamma knives. The Company was amortizing such costs over the lives of the respective useful lives from inception. During 2011, when the Company sold the equipment at RMC, the asset retirement obligation was reduced to $100,000. During the last quarter of 2012, the Company increased the liability by $425,000 due to projected costs for the emergency removal of the NYU gamma knife destroyed by flooding from Hurricane Sandy. In 2013, the Company modified its original capital lease agreement to finance the new NYU gamma knife and its related construction as well as the remaining costs to remove the old equipment (Note D). Therefore, the asset retirement obligation at December 31, 2013 was reclassified to
	capital lease obligations (Note E).

		2013			2012

	Asset retirement obligations, beginning of year	$	525,000		$	100,000
	Liabilities reclassified to capital lease obligations		(525,000	)
	Increase in obligations during the year		-			425,000

	Asset retirement of obligations, end of the year	$	-		$	525,000

Taxes_Tables

Taxes (Tables)	12 Months Ended
Taxes (Tables)	Dec. 31, 2013
Taxes [Abstract]	'
Reconciliation of Tax Provision (Benefit)	'
	A reconciliation of the tax (benefit) provision calculated at the statutory federal income tax rate with amounts reported follows:

		Year Ended December 31,
		2013			2012

	Income tax at the federal statutory rate	$	(350,000	)	$	371,000
	State income tax, net of federal taxes		(34,000	)		37,000
	Other		(30,000	)		10,000
	Change in valuation allowance		52,000			(56,000	)

	Income tax (benefit) provision	$	(362,000	)	$	362,000
Deferred Tax Assets and Liabilities	'
	Items which give rise to deferred tax assets and liabilities are as follows:

		December 31,
		2013			2012
	Deferred tax asset:
	Net operating loss	$	866,000		$	313,000
	Asset retirement obligations		159,000			159,000
	Net effect of conversion from the accrual basis of accounting to the cash basis of accounting for tax purposes primarily related to accounts receivable, prepaid expense and accounts payable		8,000			-
			1,033,000			472,000
	Deferred tax liability:
	Basis difference in unconsolidated entities		(70,000	)		-
	Deferred gain on disposal of gamma knife		(911,000	)		(834,000	)
			52,000			(362,000	)
	Valuation allowance		(52,000	)		-
	Net deferred tax liability	$	-		$	(362,000	)

Valuation Allowance	'
	A full valuation allowance had been provided at December 31, 2013, due principally to the evidence that it was more likely than not that the deferred tax assets would not be realized because certain loss carryforwards would not be utilized prior to expiration. The changes in the valuation allowance are as follows:

		Beginning Balance			Additions			Deductions			Ending Balance

	December 31, 2013	$	-		$	52,000		$	-		$	52,000
	December 31, 2012	$	56,000		$	-		$	(56,000	)	$	-

Commitments_and_Contingencies_

Commitments and Contingencies (Tables)	12 Months Ended
Commitments and Contingencies (Tables)	Dec. 31, 2013
Commitments and Contingencies [Abstract]	'
Future Minimum Rental Payments Under Operating Leases	'
	The Company leases office space under an operating lease which was renewed March 2013, and expires March 2018. The terms of the lease include an escalation clause for a portion of certain operating expenses. At December 31, 2013, the annual future minimum rental payments under operating leases are as follows:

	Year Ending December 31,

	2014	$	39,000
	2015		40,000
	2016		42,000
	2017		43,000
	2018		11,000
		$	175,000

Organization_and_Business_Deta

Organization and Business (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Jan. 31, 2013	Dec. 31, 2013	Dec. 31, 2011	Dec. 31, 2013	Dec. 31, 2012
Organization and Business (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Broward Oncology Partners, LLC [Member]	Broward Oncology Partners, LLC [Member]	Florida Oncology Partners [Member]	Boca Oncology Partners LLC [Member]	Boca Oncology Partners LLC [Member]	Boca Oncology Partners LLC [Member]
Schedule of Equity Method Investments [Line Items]	'	'	'	'	'	'	'	'
Ownership percentage in venture (in hundredths)	'	'	'	12.50%	20.00%	22.50%	'	11.25%
Percentage of ownership sold (in hundredths)	'	'	'	'	'	50.00%	'	'
Investment in unconsolidated entities	$320,000	$246,000	$35,000	$50,000	'	'	$0	'

The_Company_and_its_Significan2

The Company and its Significant Accounting Policies (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Cash and cash equivalents [Abstract]	'	'
Maximum maturity period for debt instruments to be considered cash equivalent	'3 months	'
Property, Plant and Equipment [Line Items]	'	'
Depreciation expense	$0	$414,000
Amortization expense	0	12,000
Earnings per share [Abstract]	'	'
Common stock equivalents (in shares)	0	0
Potential dilution shares (in shares)	0	'
Advertising costs [Abstract]	'	'
Advertising cost	0	0
Schedule of Equity Method Investments [Line Items]	'	'
Equity Method Investments	320,000	246,000
Corona Gamma Knife, LLC [Member]	'	'
Schedule of Equity Method Investments [Line Items]	'	'
Equity Method Investments	0	'
Boca Oncology Partners LLC [Member]	'	'
Schedule of Equity Method Investments [Line Items]	'	'
Equity Method Investments	0	'
Neuro Partners LLC [Member]	'	'
Schedule of Equity Method Investments [Line Items]	'	'
Equity Method Investments	$0	'
Gamma Knives [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Estimated useful life	'7 years	'
Cobolt [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Estimated useful life	'5 years	'
Land Improvements [Member] \| Minimum [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Estimated useful life	'7 years	'
Land Improvements [Member] \| Maximum [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Estimated useful life	'20 years	'
Office Furniture and Equipment [Member] \| Minimum [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Estimated useful life	'3 years	'
Office Furniture and Equipment [Member] \| Maximum [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Estimated useful life	'7 years	'

Investment_in_Unconsolidated_E2

Investment in Unconsolidated Entities (Details) (USD $)

12 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Jun. 30, 2012

Dec. 31, 2013

Dec. 31, 2012

Sep. 30, 2010

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Jan. 31, 2013

USNC [Member]

CGK [Member]

Neuro Partners LLC [Member]

Boca Oncology Partners, LLC [Member]

Boca Oncology Partners RE, LLC [Member]

BOP and BOPRE [Member]

Boca West IMP [Member]

BOP and USNC's [Member]

FOP and FOPRE [Member]

Neuro Partners LLC and CGK [Member]

Broward Oncology Partners, LLC [Member]

USNC [Member]

sqft

USNC [Member]

sqft

USNC [Member]

The Southern California Regional Gamma Knife Center [Abstract]

Renovation installation and operation agreement period

'14 years

Ownership percentage (in hundredths)

39.00%

44.00%

20.00%

15.40%

22.50%

11.25%

3.75%

23.75%

20.00%

12.50%

Initial ownership percentage (in hundredths)

27.00%

Losses against outstanding receivables

$57,000

$27,000

Due from related parties

316,000

292,000

200,000

207,000

40,000

83,000

3,000

63,000

Neuro Partners LLC Condensed Income Statement Information [Abstract]

Patient revenue

1,956,000

2,386,000

261,000

2,836,000

3,251,000

1,040,000

1,023,000

522,000

Net income (loss)

-207,000

-578,000

281,000

530,000

-180,000

-108,000

-120,000

USNC's equity in income (loss) of investment in unconsolidated entities

-31,000

60,000

-23,000

-65,000

56,000

106,000

-75,000

-34,000

-15,000

Neuro Partners LLC Condensed Balance Sheet Information [Abstract]

Current assets

772,000

289,000

653,000

919,000

521,000

468,000

360,000

Noncurrent assets

2,538,000

2,897,000

5,795,000

6,374,000

1,626,000

2,261,000

239,000

Total assets

3,310,000

3,186,000

6,448,000

7,293,000

2,147,000

2,729,000

599,000

Current liabilities

730,000

308,000

893,000

965,000

1,272,000

442,000

319,000

Noncurrent liabilities

2,126,000

2,368,000

4,881,000

5,734,000

1,664,000

2,896,000

Equity

454,000

510,000

674,000

594,000

-789,000

-609,000

280,000

Total liabilities and equity

3,310,000

3,186,000

6,448,000

7,293,000

2,147,000

2,729,000

599,000

Florida Oncology Partners [Abstract]

Recorded investments

320,000

246,000

134,000

112,000

225,000

151,000

135,000

200,000

35,000

50,000

Ownership percentage by outside investors (in hundredths)

31.50%

88.75%

80.00%

Boca Oncology Partners [Abstract]

Percentage of interest in medical office building (in hundredths)

20.00%

Area of real estate property (in square foot)

6,000

32,000

Investment in unconsolidated entities

320,000

246,000

134,000

112,000

225,000

151,000

135,000

200,000

35,000

50,000

Percentage of ownership sold (in hundredths)

50.00%

Amount loaned to related parties

56,250

28,000

Debt maturity period

'5 years

Company loan interest rate (in hundredths)

7.00%

Reduced ownership percentage (in hundredths)

11.25%

15.40%

Losses against outstanding receivables

57,000

27,000

Due from related parties

316,000

292,000

200,000

207,000

40,000

83,000

3,000

63,000

Broward Oncology Partners [Abstract]

Recorded investments

$320,000

$246,000

$134,000

$112,000

$225,000

$151,000

$135,000

$200,000

$35,000

$50,000

Agreement_With_New_York_Univer2

Agreement With New York University on Behalf of New York University Medical Center (NYU) (Details) (USD $)	12 Months Ended		0 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Apr. 15, 2014
	Dec. 31, 2013	Dec. 31, 2012	Subsequent Event [Member]
Agreement With New York University on Behalf of New York University Medical Center (NYU) [Abstract]	'	'	'
Term of equipment agreement with NYC	'7 years	'	'
Option to extend agreement term	'3 years	'	'
Patient revenue derived from the NYC	$0	$1,942,000	'
Extension of agreement	'12 years	'	'
Cost of new equipment installed	3,742,000	'	'
Equipment financed term	'7 years	'	'
Emergency removal cost	'	525,000	'
Insurance funds received above principal payments and emergency removal costs	'	930,000	'
Income statement items in relation to Hurricane Sandy which are included in the other income/expense [Abstract]	'	'	'
Insurance recovery income	'	3,265,000	'
Damaged gamma knife equipment due to flooding	'	1,910,000	'
Costs related to disposal of gamma knife equipment	'	425,000	'
Total of income statements items included in expense and income section	'	2,335,000	'
Net gain on disposal	'	930,000	'
Subsequent Event [Line Items]	'	'	'
Modified equipment capitalized cost under agreement	'	'	$4,500,000
Modified equipment financed term, maximum	'	'	'72 months

Obligation_Under_Capital_Lease2

Obligation Under Capital Lease (Details) (USD $)	12 Months Ended		0 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Apr. 15, 2014
	Dec. 31, 2013	Dec. 31, 2012	Subsequent Event [Member]
Obligation Under Capital Lease [Abstract]	'	'	'
Equipment financed term	'7 years	'	'
Equipment capitalized	$3,742,000	'	'
Monthly payment for capital lease	63,000	'	'
Implicit interest rate (in hundredths)	11.00%	'	'
Obligation under capital leases [Abstract]	'	'	'
Capital lease- Gamma Knife	525,000	2,271,000	'
Less current portion	-525,000	-2,271,000	'
Capital lease obligations, noncurrent	0	0	'
Subsequent Event [Line Items]	'	'	'
Modified equipment capitalized cost under agreement	'	'	$4,500,000
Modified equipment financed term, maximum	'	'	'72 months

Asset_Retirement_Obligations_D

Asset Retirement Obligations (Details) (USD $)	3 Months Ended	12 Months Ended
Asset Retirement Obligations (Details) (USD $)	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2003
Asset Retirement Obligations [Abstract]	'	'	'	'
Asset retirement obligations	$525,000	$0	$525,000	$200,000
Asset Retirement Obligations Roll Forward [Abstract]	'	'	'	'
Asset retirement obligations, beginning of year	'	525,000	100,000	200,000
Liabilities reclassified to capital lease obligations	'	-525,000	'	'
Increase in obligations during the year	425,000	0	425,000	'
Asset retirement of obligations, end of the year	$525,000	$0	$525,000	$200,000

Taxes_Details

Taxes (Details) (USD $)	12 Months Ended
Taxes (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Reconciliation of Tax Provision (Benefit)	'	'
Income tax at the federal statutory rate	($350,000)	$371,000
State income tax, net of federal taxes	-34,000	37,000
Other	-30,000	10,000
Change in valuation allowance	52,000	-56,000
Income tax provision (benefit)	-362,000	362,000
Deferred tax asset [Abstract]	'	'
Net operating loss	866,000	313,000
Asset retirement obligations	159,000	159,000
Net effect of conversion from the accrual basis of accounting to the cash basis of accounting for tax purposes primarily related to accounts receivable, prepaid expense and accounts payable	8,000	0
Deferred tax assets, gross	1,033,000	472,000
Deferred tax liability [Abstract]	'	'
Basis difference in unconsolidated entities	-70,000	0
Deferred gain on disposal of gamma knife	-911,000	-834,000
Deferred tax assets liabilities gross	52,000	-362,000
Valuation allowance	-52,000	0
Net deferred tax liability	0	-362,000
Loss Carryforwards Expiration [Abstract]	'	'
Operating loss carryforwards	2,320,000	'
Allowance for Doubtful Accounts [Member]	'	'
Movement in Valuation Allowances and Reserves [Roll Forward]	'	'
Beginning Balance	0	56,000
Additions	52,000	0
Deductions	0	-56,000
Ending Balance	$52,000	$0

Commitments_and_Contingencies_1

Commitments and Contingencies (Details) (USD $)	12 Months Ended
Commitments and Contingencies (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Operating Leases, Future Minimum Payments Due, Fiscal Year Maturity [Abstract]	'	'
2014	$39,000	'
2015	40,000	'
2016	42,000	'
2017	43,000	'
2018	11,000	'
Total future rental payments	175,000	'
Rent expense	40,000	47,000
Gamma Knives [Abstract]	'	'
Cost of new equipment installed	3,742,000	'
Equipment financed term	'7 years	'
Number of years cobalt should be reloaded for each gamma knife, minimum	'5 years	'
Number of years cobalt should be reloaded for each gamma knife, maximum	'10 years	'
Maintenance Contract [Abstract]	'	'
Maintenance agreement	'5 years	'
Monthly maintenance agreement cost	20,000	'
Product Liability [Abstract]	'	'
Professional medical and general liability policies limits	3,000,000	'
FOPRE [Member]	'	'
Guarantee of Mortgages [Abstract]	'	'
Share of guarantee in mortgage (in hundredths)	20.00%	'
Original balance of mortgage	1,534,000	'
Outstanding balance on mortgage	1,484,000	1,514,000
Neuro Partners, LLC [Member]	'	'
Loss Contingencies [Line Items]	'	'
Share of guarantee in lease obligation (in hundredths)	20.00%	'
Operating lease payable	2,013,000	2,896,000
Lease term (in years)	'7 years	'
Option to purchase equipment	490,000	'
Florida Oncology Partners R E LLC [Member]	'	'
Loss Contingencies [Line Items]	'	'
Share of guarantee in lease obligation (in hundredths)	25.00%	'
Operating lease payable	4,220,000	4,977,000
Lease term (in years)	'7 years	'
Maximum guarantee	1,433,000	'
Boca Oncology Partners LLC [Member]	'	'
Loss Contingencies [Line Items]	'	'
Share of guarantee in lease obligation (in hundredths)	14.06%	'
Operating lease payable	1,321,000	1,607,000
Lease term (in years)	'5 years	'
Boca West IMP [Member] \| FOPRE [Member]	'	'
Guarantee of Mortgages [Abstract]	'	'
Share of guarantee in mortgage (in hundredths)	10.00%	'
Original balance of mortgage	3,000,000	'
Outstanding balance on mortgage	$2,823,000	$2,911,000
Share of guarantee in outstanding mortgage (in hundredths)	50.00%	'

Employees_IRA_Plans_Details

Employees' IRA Plans (Details) (USD $)	12 Months Ended
Employees' IRA Plans (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Employees' IRA Plans [Abstract]	'	'
Employer discretionary contribution amount	$14,000	$14,000

Subsequent_Events_Details

Subsequent Events (Details) (USD $)	0 Months Ended		1 Months Ended	0 Months Ended
	Apr. 15, 2014	Apr. 15, 2014	Feb. 27, 2014	Mar. 01, 2014	Apr. 15, 2014
		Subsequent Event [Member]	Subsequent Event [Member]	Subsequent Event [Member]	Subsequent Event [Member]
				Construction Loan Payable [Member]	Capital Lease Obligations [Member]
Subsequent Event [Line Items]	'	'	'	'	'
Proceeds from sale of interest in Boca Oncology Partners LLC	'	'	$470,000	'	'
Gross proceeds from sale of Boca Oncology Partners, LLC	1,251,255	'	'	'	'
Estimated gain on sale	'	'	106,000	'	'
Debt amount	'	'	'	460,000	'
Modified equipment capitalized cost under agreement	'	$4,500,000	'	'	$4,500,000
Debt repayment period	'1 year	'	'	'	'
Interest rate (in hundredths)	'	'	'	10.00%	'
Modified equipment financed term, maximum	'	'72 months	'	'	'72 months