U.S. NeuroSurgical (USNU) 10-K 31 Mar 17 2016 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2016	Mar. 27, 2017	Jun. 30, 2016
Document and Entity Information [Abstract]
Entity Registrant Name	U.S. NeuroSurgical Holdings, Inc.
Entity Central Index Key	1,089,815
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			$ 731,000
Entity Common Stock, Shares Outstanding		7,792,185
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2016

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Current assets:
Cash and cash equivalents	$ 1,962,000	$ 1,068,000
Accounts receivable	891,000	626,000
Due from related parties	7,000	21,000
Elekta refund due	12,000	0
Short term loan receivable	0	35,000
Other current assets	71,000	98,000
Total current assets	2,943,000	1,848,000
Other Assets:
Notes receivable	38,000	210,000
Investments in unconsolidated entities	447,000	364,000
Total other assets	485,000	574,000
Property and equipment:
Gamma knife (net of accumulated depreciation of $1,808,000 in 2016 and $1,097,000 in 2015)	3,484,000	3,294,000
Leasehold improvements (net of accumulated amortization of $805,000 in 2016 and $510,000 in 2015)	1,332,000	1,670,000
Total property and equipment	4,816,000	4,964,000
TOTAL ASSETS	8,244,000	7,386,000
Current liabilities:
Obligations under capital lease - current portion	936,000	866,000
Deferred tax liability - current portion	245,000	191,000
Accounts payable and accrued expenses	86,000	80,000
Deferred revenue	257,000	149,000
Due to related parties	0	13,000
Total current liabilities	1,524,000	1,299,000
Obligations under capital lease - net of current portion	2,733,000	2,945,000
Deferred tax liability - net of current portion	591,000	303,000
Guarantee liability	11,000	15,000
Asset retirement obligations	491,000	466,000
Total liabilities	5,350,000	5,028,000
STOCKHOLDERS' EQUITY
Common stock - par value $.01; 25,000,000 shares authorized; 7,792,185 and 7,797,185 shares issued and outstanding at December 31, 2016 and 2015, respectively.	78,000	78,000
Additional paid-in capital	3,100,000	3,100,000
Accumulated deficit	(284,000)	(820,000)
Total stockholders' equity	2,894,000	2,358,000
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 8,244,000	$ 7,386,000

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
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)	7,792,185	7,797,185
Common stock, shares outstanding (in shares)	7,792,185	7,797,185
Gamma Knife [Member]
Property and equipment:
Accumulated depreciation	$ 1,808,000	$ 1,097,000
Leasehold Improvements [Member]
Property and equipment:
Accumulated depreciation	$ 805,000	$ 510,000

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) [Abstract]
Revenue	$ 3,212,000	$ 2,971,000
Costs and expenses:
Patient expenses	1,290,000	1,195,000
Selling, general and administrative	1,308,000	1,232,000
Total	2,598,000	2,427,000
Operating income	614,000	544,000
Interest expense	(161,000)	(181,000)
Interest income	5,000	0
Income from investments in unconsolidated entities	638,000	285,000
Impairment loss	(218,000)	0
Income before income taxes	878,000	648,000
Provision for income tax expense	(342,000)	(252,000)
Net income	$ 536,000	$ 396,000
Basic and diluted net income per share (in dollars per share)	$ 0.07	$ 0.05
Weighted average common shares outstanding (in shares)	7,794,685	7,797,185

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($)	Common Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Deficit [Member]	Total
Balance at Dec. 31, 2014	$ 78,000	$ 3,100,000	$ (1,216,000)	$ 1,962,000
Balance (in shares) at Dec. 31, 2014	7,797,185
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	$ 0	0	396,000	396,000
Balance at Dec. 31, 2015	$ 78,000	3,100,000	(820,000)	$ 2,358,000
Balance (in shares) at Dec. 31, 2015	7,797,185			7,797,185
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cancellation of shares (in shares)	(5,000)
Net income	$ 0	0	536,000	$ 536,000
Balance at Dec. 31, 2016	$ 78,000	$ 3,100,000	$ (284,000)	$ 2,894,000
Balance (in shares) at Dec. 31, 2016	7,792,185			7,792,185

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Cash flows from operating activities:
Net income	$ 536,000	$ 396,000
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	1,006,000	935,000
Income from investments in unconsolidated entities	(638,000)	(285,000)
Impairment loss	218,000	0
Consulting fee - settled through transfer of equity interest in MOP	12,000	0
Accretion of asset retirement obligations	25,000	35,000
Change in guarantee liability	(4,000)	0
Accrued interest from capital lease obligations	0	(42,000)
Deferred income taxes	342,000	252,000
Changes in:
Accounts receivable	(265,000)	(349,000)
Elekta refund due	(12,000)	115,000
Other current assets	27,000	(26,000)
Accounts payable and accrued expenses	6,000	26,000
Deferred revenue	108,000	101,000
Net cash provided by operating activities	1,361,000	1,158,000
Cash flows from investing activities:
Repayment of amounts advanced to unconsolidated entities	71,000	0
Advances - short term receivable and note receivable	(34,000)	(245,000)
Purchase of leasehold improvements	0	(341,000)
Investments in unconsolidated entities	(5,000)	(6,000)
Decrease of (increase in) due from related parties	1,000	(60,000)
Distributions from, investments in unconsolidated entities	500,000	312,000
Net cash provided by (used in) investing activities	533,000	(340,000)
Cash flows from financing activities:
Repayment of capital lease obligations	(1,000,000)	(803,000)
Net cash used in financing activities	(1,000,000)	(803,000)
Net change in cash and cash equivalents	894,000	15,000
Cash and cash equivalents - beginning of year	1,068,000	1,053,000
Cash and cash equivalents - end of year	1,962,000	1,068,000
Cash paid for:
Interest	172,000	189,000
Supplemental disclosure of noncash investing and financing activities:
Increase in gamma knife equipment through a capital lease obligation	900,000	0
Reduction in capital lease liability and leasehold improvements due to sales tax refund applied to lease	42,000	0
Increase in investment in unconsolidated entities through settlement of a loan receivable	161,000	0
Increase in guarantee liability recorded	$ 0	$ 15,000

Organization and Business

Organization and Business	12 Months Ended
	Dec. 31, 2016
Organization and Business [Abstract]
Organization and Business	Note A – Organization and Business U.S. NeuroSurgical Holdings, Inc. owns and operates, through its wholly-owned subsidiaries, stereotactic radiosurgery centers, utilizing gamma knife technology, and holds other interests in radiological treatment facilities. As used herein, unless the context indicates otherwise, the term "Company", "Registrant" and "Holdings" means U.S. NeuroSurgical Holdings, Inc. and its wholly-owned subsidiary, U.S. NeuroSurgical, Inc. (“USN”), and the wholly-owned subsidiaries of USN, U.S. NeuroSurgical Physics, Inc. and USN Corona, Inc. U.S. NeuroSurgical, Inc. a Delaware corporation, was organized in July 1993 for the purpose of owning and operating stereotactic radiosurgery centers, utilizing the gamma knife technology. USN owns 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 holds an interest in the gamma knife unit, and is reimbursed by the facility where it is 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 Regional 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, LLC in partnership with local physicians and other investors. USNC owns a 24% 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, LLC 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. In February 2014, the Company and other members sold their interests in Boca Oncology Partners, LLC. (See Note C[3]) On October 29, 2012, the Company’s facility at NYU was totally destroyed as a result of flooding from Hurricane Sandy. During 2014, the Company finalized arrangements with NYU regarding the restoration of the gamma knife center and the Company’s long term contract with NYU. The location of the restored facility, with the new Leksell PERFEXION gamma knife, is in the Tisch Hospital of NYU Langone Medical Center. The center reopened, and the first patient was treated on April, 29, 2014. (See Note D) In April 2015 Medical Oncology Partners LLC (MOP), was formed in partnership with local physicians and other investors. MOP was established to acquire a 100% equity interest in United Oncology Medical Associates (UOMA). USNC was not a member of MOP at the time of its formation, as it was not able to participate in MOP’s formation due to the fact that USNC was not a physician. An application was filed for a waiver and on December 22, 2016 USNC was cleared to become a part owner of MOP. USNC currently owns 35.83% of MOP. (See Note C[4]) On September 3, 2015, pursuant to the Agreement and Plan of Reorganization (the “Merger Agreement”), dated as of September 3, 2015, by and among USN, Holdings and U.S. NeuroSurgical Merger Sub, Inc. (“Merger Sub”), the Company adopted a new holding company organizational structure whereby USN is now a wholly owned subsidiary of Holdings. This structure did not result in any changes to the assets or operations of the Company, but management believes that it will create a more flexible framework for possible future transactions and organizational and operational adjustments. The holding company organizational structure was effected by a merger (the “Merger”) conducted pursuant to Section 251(g) of the Delaware General Corporation Law (the “DGCL”), which provides for the formation of a holding company structure without a vote of the stockholders of the constituent corporations. Because the holding company organizational structure occurred at the parent company level, the remainder of the Company’s subsidiaries, operations and customers were not affected by this transaction. In order to effect the Merger, USN formed Holdings as its wholly owned subsidiary and Holdings formed Merger Sub as its wholly owned subsidiary. Under the terms of the Merger Agreement, Merger Sub merged with and into USN, with USN surviving the merger and becoming a direct, wholly owned subsidiary of Holdings. Immediately prior to the Merger, Holdings had no assets, liabilities or operations. Pursuant to the Merger Agreement, all of the outstanding capital stock of USN was converted, on a share for share basis, into capital stock of Holdings. As a result, each former stockholder of USN became the owner of an identical number of shares of capital stock of Holdings, evidencing the same proportional interests in Holdings and having the same designations, rights, powers and preferences, qualifications, limitations and restrictions, as those that the stockholder held in USN. Following the Merger, Holdings’ common stock continued to trade on the over-the-counter market and continued to be quoted on the OTCQB marketplace under the same symbol, “USNU.” The conversion of shares of capital stock under the Merger Agreement occurred without an exchange of physical certificates. Accordingly, physical certificates formerly representing shares of outstanding capital stock of USN are deemed to represent the same number of shares of capital stock of Holdings. Pursuant to Section 251(g) of the DGCL, the provisions of the certificate of incorporation and bylaws of Holdings are substantially identical to those of USN prior to the date on which the Merger Agreement took effect. The authorized capital stock of Holdings, the designations, rights, powers and preferences of such capital stock, and the qualifications, limitations and restrictions thereof are also substantially identical to those of the capital stock of USN immediately prior to the date of the Merger. Further, the directors and executive officers of Holdings are the same individuals who were directors and executive officers, respectively, of USN immediately prior to the date of the Merger.

The Company and its Significant

The Company and its Significant Accounting Policies	12 Months Ended
	Dec. 31, 2016
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 Holdings and its wholly-owned subsidiaries, USN, USNC and US NeuroSurgical Physics, Inc.. 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 and NeuroPartners, LLC have been taken to zero. [4] Revenue recognition: The Company’s agreement with NYU is an operating lease, and patient revenue from the use of the gamma knife is lease income. Following an amendment to the Company’s lease agreement with NYU, effective August 2016, the Company receives a $30,000 minimum lease payment from NYU each month. With the exception of these fixed payments, the NYU agreement provides only for contingent rental income based on a tiered fee schedule related to the number of patient procedures and associated thresholds. The Company recognizes the contingent rental income and the fixed monthly payments on a systematic basis using an average fee per procedure calculated by estimating the expected number of procedures per contract year which runs from November 1, to the following October 31. Any amounts received in excess of the average fee are considered deferred revenue. At the end of each reporting period, the Company reviews its estimated revenue for the contract year and adjusts revenue for any material changes in the estimate. At the end of the contract year, the revenue is adjusted to the actual amount received. [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 is being depreciated on the straight-line method over an estimated useful life of 7 years. Leasehold improvements are being amortized on the straight-line method over 7 years, the shorter of useful life, or the life of the NYU Agreement. 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 2016 and 2015 was $710,000 and $622,000 respectively. Amortization expense for 2016 and 2015 was $296,000 and $313,000 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. 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 [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 2016 and 2015, 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 2016 and 2015. [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. The Company considers all accounts receivable to be collectible at December 31, 2016 and 2015. [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 and cash equivalents, accounts receivable, other current assets, due from or to related parties, and accounts payable approximate fair value at December 31, 2016 and 2015 because of the short maturity of these financial instruments. The carrying values of the notes receivable and the obligations under capital leases, approximate fair value because the interest rates on these instruments approximate the market rates at December 31, 2016 and 2015. [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. At December 31, 2016 and 2015, substantially all of the Company’s accounts receivable were due from one customer, NYU. [16] Asset retirement obligations: The Company records liabilities for legal obligations associated with the retirement of tangible long-lived assets based on the estimated future cost of asset retirement obligations discounted to present value, and records a corresponding asset and liability on its consolidated balance sheets. The values ultimately derived are based on many significant estimates, including future decommissioning costs, inflation, cost of capital, and market risk premiums. The nature of these estimates requires the Company to make judgments based on historical experience and future expectations. Revisions to the estimates may be required based on such things as changes to cost estimates or the timing of future cash outlays. Any such changes that result in upward or downward revisions in the estimated obligation will result in an adjustment to the related capitalized asset and corresponding liability on a prospective basis.

Investment in Unconsolidated En

Investment in Unconsolidated Entities	12 Months Ended
	Dec. 31, 2016
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 Regional Hospital (“SARH”) 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 SARH to renovate space in the hospital and install and operate a Leksell PERFEXION gamma knife. CGK leases 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 and owns 39% of CGK. USNC was a 20% guarantor on NeuroPartners LLC’s seven-year lease with respect to the gamma knife equipment and certain leasehold improvements at SARH. In February 2016, NeuroPartners LLC negotiated a new five- year lease to fund the reloading of cobalt and related construction services. The new lease of $1,663,000 includes a balance of $668,000 from the prior lease obligations. This new lease will be paid over 60 months. The first payment of $31,000 was paid on April 1, 2016 and the final payment will be due on March 1, 2021. The Company continues to be a 20% guarantor on the new lease and expects any potential obligations from this guarantee would be reduced by the recovery of the related collateral, and thus expects any exposure from this guarantee to be remote. Construction of the SARH 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 SARH center, its investment to date in the SARH 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, these entities are not consolidated, but certain disclosures are provided herein. During the year ended December 31, 2016, the Company received $71,000 in repayments of amounts previously advanced to NeuroPartners LLC and CGK. Those repayments reduced the amount of losses incurred on prior advances to NeuroPartners LLC and CGK and are included as additional income from investments in unconsolidated entities for the year ended December 31, 2016. There were no corresponding repayments during the year ended December 31, 2015. At December 31, 2016, the Company has $68,000 of remaining advances recorded to NeuroPartners LLC and CGK. For the year ended December 31, 2016, the Company’s equity in earnings of NeuroPartners LLC and CGK was $93,000, but was not recorded due to prior losses. 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 2016 2015 Patient revenue $ 982,000 $ 912,000 Net income (loss) $ 298,000 $ (184,000 ) USNC's equity in income (loss) of Neuro Partners LLC and CGK $ 93,000 $ (84,000 ) Neuro Partners LLC and CGK Combined Condensed Balance Sheet Information December 31, 2016 2015 Current assets $ 93,000 $ 66,000 Noncurrent assets 876,000 394,000 Total assets $ 969,000 $ 460,000 Current liabilities $ 449,000 $ 1,359,000 Noncurrent liabilities 1,121,000 - Deficit (601,000 ) (899,000 ) Total liabilities and deficit $ 969,000 $ 460,000 [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% was owned by other outside investors. In January of 2015, one of the investors relinquished its ownership interest in both FOP and FOPRE, and that interest was distributed among the remaining members in relationship to their percentages owned. This distribution resulted in an increase of ownership interest for the Company of 4% in each of FOP and FOPRE. As of January 1, 2015, the Company holds a 24% ownership in both FOP and FOPRE. 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 recorded investment in FOP and FOPRE is $303,000 and $225,000 at December 31, 2016 and 2015, respectively. Amounts due from FOP and FOPRE included in due from related parties total $4,000 and $21,000 at December 31, 2016 and 2015 respectively. During 2011, Florida Oncology Partners, LLC entered into a seven year capital lease with Key Bank for approximately $5,800,000. Under the terms of the capital lease, USN agreed to guarantee a maximum of $1,433,000, approximately 25% of the original lease obligation in the event of default. USN is a guarantor jointly with most of the other members of FOP (except USNC, which is not a named guarantor). The outstanding balance on the lease obligation was $1,528,000 at December 31, 2016. The Company expects any potential liability from this guarantee to be reduced by the recoveries of the respective collateral, but has recorded a liability of $11,000 associated with this guarantee at December 31, 2016. In June 2012, FOPRE financed the purchase of the building that is occupied by FOP. The amount of the loan was $1,534,000 and was to be paid at a monthly rate of approximately $8,500 for 120 months with the final payment due on June 15, 2022. In December 2015, FOPRE sold the building, for a gain on sale of $577,000. The Company’s share of the gain was $139,000. The related mortgage was repaid upon closing of the sale. In December 2015, FOP entered into an agreement with 21 st st st The following tables present the aggregation of summarized financial information of FOP and FOPRE: FOP and FOPRE Condensed Combined Income Statement Information Year Ended 2016 2015 Patient revenue $ - $ 3,157,000 Rental Income $ 4,053,000 $ - Net income $ 2,355,000 $ 1,344,000 USNC's equity in income of FOP and FOPRE $ 571,000 $ 323,000 FOP and FOPRE Condensed Combined Balance Sheet Information December 31, 2016 2015 Current assets $ 630,000 $ 1,024,000 Noncurrent assets 1,798,000 3,066,000 Total assets $ 2,428,000 $ 4,090,000 Current liabilities $ 1,411,000 $ 1,848,000 Noncurrent liabilities 469,000 1,529,000 Equity 548,000 713,000 Total liabilities and equity $ 2,428,000 $ 4,090,000 [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 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% was 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%. During the year ended December 31, 2016, several investors have relinquished part of their ownership interest in BOPRE, and those interests were distributed among the remaining investors in relationship to their percentages owned. As a result, the Company holds a 20.23% ownership interest in BOPRE at December 31, 2016. Due to the outstanding loans made to BOP, BOP was considered to be a variable interest entity of the Company. However, as the Company was not deemed to be the primary beneficiary of BOP, since it did 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. In February 2014, the Company and other members sold their interests in BOP. The Company’s recorded investment in BOPRE is $144,000 and $139,000 at December 31, 2016 and 2015. USNC is a 10% guarantor of 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 $2,527,000 at December 31, 2016. Any liability from this guarantee would be mitigated by the recovery from the underlying real estate, and the Company expects its potential exposure from this guarantee to be remote. The following tables present the summarized financial information of BOPRE: BOPRE Condensed Income Statement Information Years Ended December 31, 2016 2015 Rental Income $ - $ 3,000 Net (loss) income $ (3,000 ) $ 3,000 USNC's equity in loss in BOPRE $ (1,000 ) $ - BOPRE Condensed Balance Sheet Information December 31, 2016 2015 Current assets $ 10,000 $ 40,000 Noncurrent assets 872,000 837,000 Total assets $ 882,000 $ 877,000 Current liabilities $ - $ - Noncurrent liabilities - - Equity 882,000 877,000 Total liabilities and equity $ 882,000 $ 877,000 [4] Medical Oncology Partners In April 2015 Medical Oncology Partners, LLC (“MOP”), was formed in partnership with local physicians and other investors. MOP was established to acquire a 100% equity interest in United Oncology Medical Associates of FL, LLC (“UOMA”). USNC was not a member of MOP at the time of formation as it was not able to participate due to the fact that USNC was not a physician. Nevertheless, USNC wished to eventually obtain an equity interest in MOP and loaned Dr. Jaime Lozano, the principal investor in MOP and a co-investor in FOP, $173,000. Dr. Lozano used these funds, along with an equal amount of his own funds (a total of $345,000), to purchase a 76.67% interest in MOP. Other investors paid a further $105,000 for the remaining equity in MOP. MOP used the $450,000 of financing to acquire a 100% equity of interest in UOMA. An application was filed for a waiver to allow USNC to hold an equity interest notwithstanding the physician requirement and on December 22, 2016, USNC was cleared to become a part owner of MOP. Dr. Lozano agreed to exchange half of his membership interest to USNC in settlement of the note to USNC. USNC and Dr. Lozano also agreed to share equally in providing a 5% equity interest in MOP to an additional investor as a consulting fee for services rendered in the administration of MOP and UOMA. At December 22, 2016 USNC owned 35.83% of MOP with an initial carrying value of $161,000. The Company has recorded its share of losses of $12,000 for the period from December 22, 2016 to December 31, 2016, against its investment which resulted in a reduction of its equity investment to $149,000. Due to increasing costs, continued net losses since April 2015, and reliance on related party and other debt for operating cash flows, the fair value of UOMA is less than its carrying amount. The Company tested its investment for impairment at December 31, 2016 and determined that the investment was impaired and an impairment loss was recorded against the entire equity balance in MOP, as well as loans from USN and USNC to MOP and UOMA The Company’s has recorded an impairment loss of $218,000. The following table present the summarized financial information of MOP: MOP Condensed Consolidated Income Statement Information Period from December 22. 2016 to December 31, 2016 Patient revenue $ 6,000 Net loss $ (34,000 ) USNC's equity in loss in MOP $ (12,000 ) MOP Condensed Consolidated Balance Sheet Information December 31, 2016 Current assets $ 15,000 Noncurrent assets 52,000 Total assets $ 67,000 Current liabilities $ 305,000 Noncurrent liabilities - Deficit (238,000 ) Total liabilities and deficit $ 67,000

Agreement with New York Univers

Agreement with New York University on Behalf of New York University Medical Center (NYU)	12 Months Ended
	Dec. 31, 2016
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 (the “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 had the ability to negotiate the purchase price and upon failure of the parties to agree could 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 $3,212,000 and $2,944,000, for 2016 and 2015 respectively. The NYU agreement is accounted for as an operating lease. 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 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 finalized arrangements with NYU regarding the restored gamma knife center and the Company’s long term contract with NYU. The Company’s new facility, with the Leksell PERFEXION gamma knife, is located in the Tisch Hospital of NYU Langone Medical Center. The facility reopened and began receiving patients at the end of April 2014. The Company entered into a six year lease in the amount of $4.7 million for the purchase of the replacement equipment and associated leasehold improvements. The first payment of $78,000 was made on September 1, 2014, including $18,000 of interest, and the final payment is due on May 1, 2020. The Company entered into a second two year lease in the amount of $250,000 for the cost of the construction required at the relocated site. The first payment of $12,000 was made on November 1, 2014, and the final payment was made in July 2016. In April 2016 USN entered into an agreement with Elekta for the installation of new ICON imaging technology for the NYU Gamma Knife equipment with a total cost, including sales taxes, of approximately $816,000. This ICON technology was installed during the month of July 2016 and the gamma knife center reopened on August 5, 2016. The Company has obtained lease financing of approximately $900,000 at an interest rate of approximately 4.45% to finance the acquisition of the ICON technology and associated installation costs totaling approximately $84,000. The monthly lease payment is approximately $20,500 which commenced October 2016, with the final payment scheduled for September 2020. A monthly maintenance agreement will commence a year after the installation date and is estimated to be about $6,000 per month. In July 2016, USN entered into an agreement with NYU relating to the newly installed ICON imaging technology, increasing the monthly payment due to the Company by $30,000 for the remaining term of the agreement. A final payment of $17,000 will be made for the partial month of operations at the end of the term in March 2021. The agreement with NYU continues in effect through the end of March 2021. The Company is responsible for the maintenance and insurance for the gamma knife equipment at the NYU facility and is reimbursed for use of the gamma knife based on a fee per procedure performed with the equipment. NYU provides the medical and technical staff to operate the facility. At the end of the contract term, costs associated with closing and restoring the NYU facility to its original condition are the responsibility of USN.

Obligation Under Capital Lease

Obligation Under Capital Lease	12 Months Ended
	Dec. 31, 2016
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 $4.7 million to be repaid over 72 months with no payments for the first three months. 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 Company entered into a capital lease in 2014 to finance a further $250,000 of installation and construction costs. The balance was repaid over 24 months with the final payment paid in July 2016. In April of 2016, the Company entered into an additional capital lease in the amount of $900,000 for the installation of the ICON technology for the NYU Gamma Knife equipment. The obligations under the capital leases are as follows: December 31, 2016 2015 Capital leases - Gamma Knife $ 3,669,000 $ 3,811,000 Less current portion (936,000 ) (866,000 ) $ 2,733,000 $ 2,945,000 The following is an analysis of the leased assets included in property and equipment: December 31, 2016 2015 Capitalized costs $ 5,203,000 $ 4,303,000 Less - accumulated depreciation (1,772,000 ) (1,076,000 ) Capitalized lease equipment and improvements-reported as property and equipment - net $ 3,431,000 $ 3,227,000 Depreciation expense for assets under capital leases totaled $696,000 and $615,000 for the years ended December 31, 2016 and 2015. Future payments as of December 31, 2016 on the equipment leases and loans are as follows: Year Ending December 31, 2017 $ 1,070,000 2018 1,164,000 2019 1,164,000 2020 566,000 3,964,000 Less interest (295,000 ) Present value of net minimum obligation $ 3,669,000

Asset Retirement Obligations

Asset Retirement Obligations	12 Months Ended
	Dec. 31, 2016
Asset Retirement Obligations [Abstract]
Asset Retirement Obligations	Note F – Asset Retirement Obligations When the agreement with NYU relating to the restored gamma knife was finalized in 2014, the Company estimated the cost to remove the gamma knife at the end of the agreement in 2021 to be approximately $620,000. The estimated present value of this liability is $491,000 at December 31, 2016 and $466,000 at December 31, 2015. 2016 2015 Asset retirement obligations, start of year $ 466,000 $ 431,000 Accretion of liability 25,000 35,000 Asset retirement of obligations, end of the year $ 491,000 $ 466,000

Concentrations

Concentrations	12 Months Ended
	Dec. 31, 2016
Concentrations [Abstract]
Concentrations	Note G - Concentrations The Company derives substantially all of its revenue from NYU. (See Note D)

Taxes

Taxes	12 Months Ended
	Dec. 31, 2016
Taxes [Abstract]
Taxes	Note H – Taxes A reconciliation of the tax provision calculated at the statutory federal income tax rate with amounts reported follows: Year Ended December 31, 2016 2015 Income tax at the federal statutory rate $ 299,000 $ 220,000 State income tax, net of federal taxes 29,000 21,000 Permanent differences 14,000 14,000 Other - (3,000 ) Income tax (benefit) provision $ 342,000 $ 252,000 Items which give rise to deferred tax assets and liabilities are as follows: December 31, 2016 2015 Deferred tax asset: Net operating loss $ 342,000 $ 463,000 Basis difference in unconsolidated entities - 32,000 342,000 495,000 Deferred tax liability: Basis difference in unconsolidated entities (31,000 ) - Deferred gain on disposal of gamma knife (716,000 ) (716,000 ) Excess of depreciation over book depreciation (186,000 ) (82,000 ) 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, deferred revenue, and accounts payable (245,000 ) (191,000 ) Net deferred tax liability $ (836,000 ) $ (494,000 ) At December 31, 2016, the Company had loss carryforwards of $915,000, which may be offset against future taxable income. If not used, the carryforwards will begin to expire in 2025. There was no current tax expense for the years ended December 31, 2016 or 2015. The Company incurred a Federal deferred tax expense of $312,000 and $230,000 for the years ended December 31, 2016 and 2015, respectively. The Company incurred a state deferred tax expense of $30,000 and $22,000 for the years ended December 31, 2016 and 2015, respectively. 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 2013.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2016
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 in 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, 2016, the annual future minimum rental payments under operating leases are as follows: Year Ending December 31, 2017 $ 43,000 2018 11,000 $ 54,000 Rent expense was approximately $43,000 for 2016 and $41,000 for 2015. [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. In early 2014, the Company entered into a six year lease in the amount of $4.7 million for the purchase of the replacement equipment and associated leasehold improvements. The first payment of $78,000 was made on September 1, 2014, including $18,000 of interest, and the final payment is due on May 1, 2020. The Company entered into a second capital lease in 2014 to finance an additional $250,000 of installation and construction costs. The first payment of $12,468 was made November 1, 2014. The final payment was made in July 2016 In April 2016 the Company obtained lease financing of approximately $900,000 at an interest rate of approximately 4.45% to finance the acquisition of the ICON technology for the NYU Gamma Knife and associated installation costs. Monthly lease payments of approximately $20,500 began in October 2016, and the final payment is due in September 2020. To maintain efficient operation, the Company is required to reload cobalt for each gamma knife every 5 to 10 years. [3] Maintenance Contract: The new gamma knife installed in April 2014 includes a one year warranty. The new maintenance agreement began in April of 2015. The monthly payment has remained at approximately $20,000 and is in effect for 5 years. [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 SARH in Upland, California, where the equipment is located. The outstanding balance on the lease obligations was $1,436,000 and $970,000 at December 31, 2016 and 2015, respectively. In February of 2016, NeuroPartners negotiated a new lease to fund the reloading of cobalt and the necessary construction to do so. The new lease of $1,663,000 includes the balance of the prior lease obligations. This lease will be paid over 60 months and the first payment was made in April 2016. 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. 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 $1,528,000 and $2,502,000 at December 31, 2016 and 2015, respectively. The Company expects any potential obligations from these guarantees to be reduced by the recoveries of the respective collateral and has recorded a liability of $11,000 associated with the FOP guarantee. [5] Guarantee of Mortgages: USN was a 20% guarantor on FOPRE’s ten-year mortgage. This mortgage had an original balance of $1,534,000 and was secured by the commercial condominiums in which FOP operates. In December of 2015, FOPRE sold the building and repaid the mortgage with the sales proceeds. 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 $2,527,000 and $2,632,000 at December 31, 2016 and 2015, 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
	Dec. 31, 2016
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 $10,000 and $14,000 for 2016 and 2015, respectively.

The Company and its Significa17

The Company and its Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2016
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 Holdings and its wholly-owned subsidiaries, USN, USNC and US NeuroSurgical Physics, Inc.. 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 and NeuroPartners, LLC have been taken to zero.
Revenue recognition	[4] Revenue recognition: The Company’s agreement with NYU is an operating lease, and patient revenue from the use of the gamma knife is lease income. Following an amendment to the Company’s lease agreement with NYU, effective August 2016, the Company receives a $30,000 minimum lease payment from NYU each month. With the exception of these fixed payments, the NYU agreement provides only for contingent rental income based on a tiered fee schedule related to the number of patient procedures and associated thresholds. The Company recognizes the contingent rental income and the fixed monthly payments on a systematic basis using an average fee per procedure calculated by estimating the expected number of procedures per contract year which runs from November 1, to the following October 31. Any amounts received in excess of the average fee are considered deferred revenue. At the end of each reporting period, the Company reviews its estimated revenue for the contract year and adjusts revenue for any material changes in the estimate. At the end of the contract year, the revenue is adjusted to the actual amount received.
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 is being depreciated on the straight-line method over an estimated useful life of 7 years. Leasehold improvements are being amortized on the straight-line method over 7 years, the shorter of useful life, or the life of the NYU Agreement. 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 2016 and 2015 was $710,000 and $622,000 respectively. Amortization expense for 2016 and 2015 was $296,000 and $313,000 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. 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
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 2016 and 2015, 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 2016 and 2015.
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. The Company considers all accounts receivable to be collectible at December 31, 2016 and 2015.
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 and cash equivalents, accounts receivable, other current assets, due from or to related parties, and accounts payable approximate fair value at December 31, 2016 and 2015 because of the short maturity of these financial instruments. The carrying values of the notes receivable and the obligations under capital leases, approximate fair value because the interest rates on these instruments approximate the market rates at December 31, 2016 and 2015.
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. At December 31, 2016 and 2015, substantially all of the Company’s accounts receivable were due from one customer, NYU.
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 future cost of asset retirement obligations discounted to present value, and records a corresponding asset and liability on its consolidated balance sheets. The values ultimately derived are based on many significant estimates, including future decommissioning costs, inflation, cost of capital, and market risk premiums. The nature of these estimates requires the Company to make judgments based on historical experience and future expectations. Revisions to the estimates may be required based on such things as changes to cost estimates or the timing of future cash outlays. Any such changes that result in upward or downward revisions in the estimated obligation will result in an adjustment to the related capitalized asset and corresponding liability on a prospective basis.

Investment in Unconsolidated 18

Investment in Unconsolidated Entities (Tables)	12 Months Ended
	Dec. 31, 2016
Neuro Partners LLC and CGK [Member]
Schedule of Cost-method Investments [Line Items]
Schedule of Equity Method Investment 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 2016 2015 Patient revenue $ 982,000 $ 912,000 Net income (loss) $ 298,000 $ (184,000 ) USNC's equity in income (loss) of Neuro Partners LLC and CGK $ 93,000 $ (84,000 ) Neuro Partners LLC and CGK Combined Condensed Balance Sheet Information December 31, 2016 2015 Current assets $ 93,000 $ 66,000 Noncurrent assets 876,000 394,000 Total assets $ 969,000 $ 460,000 Current liabilities $ 449,000 $ 1,359,000 Noncurrent liabilities 1,121,000 - Deficit (601,000 ) (899,000 ) Total liabilities and deficit $ 969,000 $ 460,000
FOP and FOPRE [Member]
Schedule of Cost-method Investments [Line Items]
Schedule of Equity Method Investment Summarized Financial Information	The following tables present the aggregation of summarized financial information of FOP and FOPRE: FOP and FOPRE Condensed Combined Income Statement Information Year Ended 2016 2015 Patient revenue $ - $ 3,157,000 Rental Income $ 4,053,000 $ - Net income $ 2,355,000 $ 1,344,000 USNC's equity in income of FOP and FOPRE $ 571,000 $ 323,000 FOP and FOPRE Condensed Combined Balance Sheet Information December 31, 2016 2015 Current assets $ 630,000 $ 1,024,000 Noncurrent assets 1,798,000 3,066,000 Total assets $ 2,428,000 $ 4,090,000 Current liabilities $ 1,411,000 $ 1,848,000 Noncurrent liabilities 469,000 1,529,000 Equity 548,000 713,000 Total liabilities and equity $ 2,428,000 $ 4,090,000
Boca Oncology Partners RE, LLC ("BOPRE") [Member]
Schedule of Cost-method Investments [Line Items]
Schedule of Equity Method Investment Summarized Financial Information	The following tables present the summarized financial information of BOPRE: BOPRE Condensed Income Statement Information Years Ended December 31, 2016 2015 Rental Income $ - $ 3,000 Net (loss) income $ (3,000 ) $ 3,000 USNC's equity in loss in BOPRE $ (1,000 ) $ - BOPRE Condensed Balance Sheet Information December 31, 2016 2015 Current assets $ 10,000 $ 40,000 Noncurrent assets 872,000 837,000 Total assets $ 882,000 $ 877,000 Current liabilities $ - $ - Noncurrent liabilities - - Equity 882,000 877,000 Total liabilities and equity $ 882,000 $ 877,000
Medical Oncology Partners LLC [Member]
Schedule of Cost-method Investments [Line Items]
Schedule of Equity Method Investment Summarized Financial Information	The following table present the summarized financial information of MOP: MOP Condensed Consolidated Income Statement Information Period from December 22. 2016 to December 31, 2016 Patient revenue $ 6,000 Net loss $ (34,000 ) USNC's equity in loss in MOP $ (12,000 ) MOP Condensed Consolidated Balance Sheet Information December 31, 2016 Current assets $ 15,000 Noncurrent assets 52,000 Total assets $ 67,000 Current liabilities $ 305,000 Noncurrent liabilities - Deficit (238,000 ) Total liabilities and deficit $ 67,000

Obligation Under Capital Lease

Obligation Under Capital Lease (Tables)	12 Months Ended
	Dec. 31, 2016
Obligation Under Capital Lease [Abstract]
Obligations under Capital Leases	The obligations under the capital leases are as follows: December 31, 2016 2015 Capital leases - Gamma Knife $ 3,669,000 $ 3,811,000 Less current portion (936,000 ) (866,000 ) $ 2,733,000 $ 2,945,000
Analysis of Leased Assets Included in Property and Equipment	The following is an analysis of the leased assets included in property and equipment: December 31, 2016 2015 Capitalized costs $ 5,203,000 $ 4,303,000 Less - accumulated depreciation (1,772,000 ) (1,076,000 ) Capitalized lease equipment and improvements-reported as property and equipment - net $ 3,431,000 $ 3,227,000
Future Payments on Equipment Leases and Loans	Future payments as of December 31, 2016 on the equipment leases and loans are as follows: Year Ending December 31, 2017 $ 1,070,000 2018 1,164,000 2019 1,164,000 2020 566,000 3,964,000 Less interest (295,000 ) Present value of net minimum obligation $ 3,669,000

Asset Retirement Obligations (T

Asset Retirement Obligations (Tables)	12 Months Ended
	Dec. 31, 2016
Asset Retirement Obligations [Abstract]
Asset Retirement Obligations	The estimated present value of this liability is $491,000 at December 31, 2016 and $466,000 at December 31, 2015. 2016 2015 Asset retirement obligations, start of year $ 466,000 $ 431,000 Accretion of liability 25,000 35,000 Asset retirement of obligations, end of the year $ 491,000 $ 466,000

Taxes (Tables)

Taxes (Tables)	12 Months Ended
	Dec. 31, 2016
Taxes [Abstract]
Reconciliation of Tax Provision	A reconciliation of the tax provision calculated at the statutory federal income tax rate with amounts reported follows: Year Ended December 31, 2016 2015 Income tax at the federal statutory rate $ 299,000 $ 220,000 State income tax, net of federal taxes 29,000 21,000 Permanent differences 14,000 14,000 Other - (3,000 ) Income tax (benefit) provision $ 342,000 $ 252,000
Deferred Tax Assets and Liabilities	Items which give rise to deferred tax assets and liabilities are as follows: December 31, 2016 2015 Deferred tax asset: Net operating loss $ 342,000 $ 463,000 Basis difference in unconsolidated entities - 32,000 342,000 495,000 Deferred tax liability: Basis difference in unconsolidated entities (31,000 ) - Deferred gain on disposal of gamma knife (716,000 ) (716,000 ) Excess of depreciation over book depreciation (186,000 ) (82,000 ) 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, deferred revenue, and accounts payable (245,000 ) (191,000 ) Net deferred tax liability $ (836,000 ) $ (494,000 )

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2016
Commitments and Contingencies [Abstract]
Future Minimum Rental Payments under Operating Leases	At December 31, 2016, the annual future minimum rental payments under operating leases are as follows: Year Ending December 31, 2017 $ 43,000 2018 11,000 $ 54,000

Organization and Business (Deta

Organization and Business (Details) - Center	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2012	Jan. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Florida Oncology Partners, LLC [Member]
Schedule of Cost-method Investments [Line Items]
Ownership percentage in venture					24.00%
Boca Oncology Partners, LLC [Member]
Schedule of Cost-method Investments [Line Items]
Ownership percentage in venture		11.25%	11.25%	22.50%
Percentage of ownership sold		50.00%
Medical Oncology Partners LLC [Member]
Schedule of Cost-method Investments [Line Items]
Ownership percentage in venture	35.83%
Equity interest percentage to be acquired by subsidiary	100.00%
NYU [Member]
Schedule of Cost-method Investments [Line Items]
Number of gamma knife centers owned	1

The Company and its Significa24

The Company and its Significant Accounting Policies (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Cash and cash equivalents [Abstract]
Maximum maturity period for debt instruments to be considered cash equivalent	3 months
Revenue recognition [Abstract]
Amount received from NYU for lease	$ 30,000
Property, Plant and Equipment [Line Items]
Depreciation expense	710,000	$ 622,000
Amortization expense	$ 296,000	$ 313,000
Earnings per share [Abstract]
Common stock equivalents (in shares)	0	0
Potential dilution shares (in shares)	0	0
Advertising costs [Abstract]
Advertising cost	$ 0	$ 0
Gamma Knives [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	7 years
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	7 years
Office Furniture and Computer [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years
Office Furniture and Computer [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	7 years
Corona Gamma Knife, LLC [Member]
Schedule of Cost-method Investments [Line Items]
Investments in unconsolidated entities	$ 0
Neuro Partners, LLC [Member]
Schedule of Cost-method Investments [Line Items]
Investments in unconsolidated entities	$ 0

Investment in Unconsolidated 25

Investment in Unconsolidated Entities (Details)	Dec. 31, 2016USD ($)ft²	Apr. 01, 2016USD ($)	Aug. 31, 2016USD ($)	Jul. 31, 2016USD ($)	Jun. 30, 2016USD ($)	May 31, 2016USD ($)	Feb. 29, 2016USD ($)	Jun. 30, 2012USD ($)	Jan. 31, 2012USD ($)	Dec. 31, 2016USD ($)ft²	Dec. 31, 2015USD ($)	Dec. 31, 2011USD ($)	Dec. 23, 2016USD ($)	Jan. 02, 2015	Dec. 31, 2013	Dec. 31, 2012USD ($)	Sep. 30, 2010USD ($)
The Southern California Regional Gamma Knife Center [Abstract]
Renovation installation and operation agreement period										14 years
Repayment of amounts advanced to unconsolidated entities										$ 71,000	$ 0
Condensed Income Statement Information [Abstract]
Patient revenue										3,212,000	2,971,000
USNC's equity in income (loss) of unconsolidated entities										638,000	285,000
Florida Oncology Partners [Abstract]
Recorded investments	$ 447,000									447,000	364,000
Due from related parties	7,000									7,000	21,000
Outstanding lease obligation	54,000									54,000
Liability associated with guarantee	$ 11,000									11,000	15,000
Gain on sale of building											139,000
Medical Oncology Partners [Abstract]
Impairment loss										$ 218,000	0
Boca Oncology Partners, LLC [Member]
Florida Oncology Partners [Abstract]
Debt maturity period										5 years
Boca Oncology Partners [Abstract]
Area of real estate property | ft²	6,000									6,000
Amount loaned to related parties								$ 28,000	$ 56,250
Debt maturity period										5 years
Company loan interest rate									7.00%
Boca Oncology Partners RE, LLC ("BOPRE") [Member]
The Southern California Regional Gamma Knife Center [Abstract]
Ownership percentage, cost method	20.23%							23.75%		20.23%
Condensed Income Statement Information [Abstract]
Rental income										$ 0	3,000
Net income (loss)										(3,000)	3,000
USNC's equity in income (loss) of unconsolidated entities										(1,000)	0
Condensed Balance Sheet Information [Abstract]
Current assets	$ 10,000									10,000	40,000
Noncurrent assets	872,000									872,000	837,000
Total assets	882,000									882,000	877,000
Current liabilities	0									0	0
Noncurrent liabilities	0									0	0
Equity (deficit)	882,000									882,000	877,000
Total liabilities and equity (deficit)	882,000									882,000	877,000
Florida Oncology Partners [Abstract]
Recorded investments	$ 144,000									$ 144,000	139,000
Ownership percentage by outside investors								31.50%
Boca Oncology Partners [Abstract]
Percentage of interest in medical office building										20.00%
Additional investor purchased ownership percentage								3.75%
Medical Oncology Partners [Abstract]
Ownership percentage, cost method	20.23%							23.75%		20.23%
Boca Oncology Partners RE, LLC ("BOPRE") [Member] | USNC [Member]
The Southern California Regional Gamma Knife Center [Abstract]
Ownership percentage, cost method								15.40%
Medical Oncology Partners [Abstract]
Ownership percentage, cost method								15.40%
BOP and BOPRE [Member]
The Southern California Regional Gamma Knife Center [Abstract]
Ownership percentage, cost method																22.50%
Florida Oncology Partners [Abstract]
Investments in unconsolidated entities																$ 225,000
Ownership percentage by outside investors									88.75%
Boca Oncology Partners [Abstract]
Area of real estate property | ft²	32,000									32,000
Additional investor purchased ownership percentage									50.00%
Medical Oncology Partners [Abstract]
Investments in unconsolidated entities																$ 225,000
Ownership percentage, cost method																22.50%
Boca West IMP [Member] | USNC [Member]
Boca Oncology Partners [Abstract]
Share of guarantee in mortgage	10.00%									10.00%
Share of guarantee in outstanding mortgage	50.00%									50.00%
Mortgage term of guarantee										10 years
Original balance of mortgage	$ 3,000,000									$ 3,000,000
Outstanding balance on mortgage	2,527,000									$ 2,527,000
FOP and FOPRE [Member]
The Southern California Regional Gamma Knife Center [Abstract]
Ownership percentage, cost method														24.00%			20.00%
Lease term										7 years
Capital lease obligation												$ 5,800,000
Capital lease payment											1,000,000
Condensed Income Statement Information [Abstract]
Patient revenue										$ 0	3,157,000
Rental income										4,053,000	0
Net income (loss)										2,355,000	1,344,000
USNC's equity in income (loss) of unconsolidated entities										571,000	323,000
Condensed Balance Sheet Information [Abstract]
Current assets	630,000									630,000	1,024,000
Noncurrent assets	1,798,000									1,798,000	3,066,000
Total assets	2,428,000									2,428,000	4,090,000
Current liabilities	1,411,000									1,411,000	1,848,000
Noncurrent liabilities	469,000									469,000	1,529,000
Equity (deficit)	548,000									548,000	713,000
Total liabilities and equity (deficit)	2,428,000									2,428,000	4,090,000
Florida Oncology Partners [Abstract]
Investments in unconsolidated entities																	$ 200,000
Recorded investments	303,000									303,000	225,000
Ownership percentage by outside investors																	80.00%
Increase in ownership percentage																	4.00%
Due from related parties	4,000									4,000	21,000
Amount of guarantee obligation												$ 1,433,000
Percentage of guarantee obligations												25.00%
Outstanding lease obligation	1,528,000									1,528,000
Liability associated with guarantee	$ 11,000									$ 11,000
Outstanding Loan								$ 1,534,000
Monthly loan payment								$ 8,500
Debt maturity period										120 months
Maturity date										Jun. 15, 2022
Gain on sale of building											577,000
Down payment of capital leases											1,000,000
Monthly payments of capital leases											172,000
Payment of penalties on capital leases			$ 50,000	$ 30,000	$ 30,000	$ 30,000
Boca Oncology Partners [Abstract]
Debt maturity period										120 months
Medical Oncology Partners [Abstract]
Investments in unconsolidated entities																	$ 200,000
Ownership percentage, cost method														24.00%			20.00%
Neuro Partners LLC [Member]
The Southern California Regional Gamma Knife Center [Abstract]
Ownership percentage, cost method	20.00%									20.00%
Share of guarantee in lease obligations										20.00%
Lease term							60 months			7 years
Capital lease obligation	$ 1,436,000						$ 1,663,000			$ 1,436,000	970,000
Florida Oncology Partners [Abstract]
Investments in unconsolidated entities	0									0
Medical Oncology Partners [Abstract]
Investments in unconsolidated entities	$ 0									$ 0
Ownership percentage, cost method	20.00%									20.00%
Neuro Partners LLC [Member] | Lease One [Member]
The Southern California Regional Gamma Knife Center [Abstract]
Share of guarantee in lease obligations										20.00%
Lease term										7 years
Neuro Partners LLC [Member] | Lease Two [Member]
The Southern California Regional Gamma Knife Center [Abstract]
Share of guarantee in lease obligations										20.00%
Lease term										5 years
Capital lease obligation							1,663,000
Prior year lease obligations							$ 668,000
Capital lease payment		$ 31,000
Florida Oncology Partners [Abstract]
Down payment of capital leases		$ 31,000
CGK [Member]
The Southern California Regional Gamma Knife Center [Abstract]
Ownership percentage, cost method															39.00%
Florida Oncology Partners [Abstract]
Investments in unconsolidated entities	$ 0									$ 0
Medical Oncology Partners [Abstract]
Investments in unconsolidated entities	0									0
Ownership percentage, cost method															39.00%
Neuro Partners LLC and CGK [Member]
The Southern California Regional Gamma Knife Center [Abstract]
Repayment of amounts advanced to unconsolidated entities										71,000	0
Remaining amount of advances to unconsolidated entities										68,000
Condensed Income Statement Information [Abstract]
Patient revenue										982,000	912,000
Net income (loss)										298,000	(184,000)
USNC's equity in income (loss) of unconsolidated entities										93,000	(84,000)
Condensed Balance Sheet Information [Abstract]
Current assets	93,000									93,000	66,000
Noncurrent assets	876,000									876,000	394,000
Total assets	969,000									969,000	460,000
Current liabilities	449,000									449,000	1,359,000
Noncurrent liabilities	1,121,000									1,121,000	0
Equity (deficit)	(601,000)									(601,000)	(899,000)
Total liabilities and equity (deficit)	$ 969,000									$ 969,000	$ 460,000
Medical Oncology Partners LLC [Member]
The Southern California Regional Gamma Knife Center [Abstract]
Ownership percentage, cost method	35.83%									35.83%
Condensed Income Statement Information [Abstract]
Patient revenue	$ 6,000
Net income (loss)	(34,000)
USNC's equity in income (loss) of unconsolidated entities	(12,000)
Condensed Balance Sheet Information [Abstract]
Current assets	15,000									$ 15,000
Noncurrent assets	52,000									52,000
Total assets	67,000									67,000
Current liabilities	305,000									305,000
Noncurrent liabilities	0									0
Equity (deficit)	(238,000)									(238,000)
Total liabilities and equity (deficit)	67,000									67,000
Florida Oncology Partners [Abstract]
Investments in unconsolidated entities	450,000									$ 450,000
Medical Oncology Partners [Abstract]
Equity interest percentage to be acquired by subsidiary										100.00%
Investments in unconsolidated entities	$ 450,000									$ 450,000
Ownership percentage, cost method	35.83%									35.83%
Impairment loss										$ 218,000
Medical Oncology Partners LLC [Member] | Other Investor [Member]
Florida Oncology Partners [Abstract]
Investments in unconsolidated entities	$ 105,000									105,000
Medical Oncology Partners [Abstract]
Investments in unconsolidated entities	105,000									105,000
Medical Oncology Partners LLC [Member] | USNC [Member]
The Southern California Regional Gamma Knife Center [Abstract]
Ownership percentage, cost method													35.83%
Florida Oncology Partners [Abstract]
Investments in unconsolidated entities	173,000									173,000
Medical Oncology Partners [Abstract]
Investments in unconsolidated entities	173,000									173,000
Ownership percentage, cost method													35.83%
Carrying value of investment	$ 149,000									$ 149,000			$ 161,000
Medical Oncology Partners LLC [Member] | USNC [Member] | Dr. Jaime Lozano [Member]
The Southern California Regional Gamma Knife Center [Abstract]
Ownership percentage, cost method	76.67%									76.67%
Florida Oncology Partners [Abstract]
Investments in unconsolidated entities	$ 345,000									$ 345,000
Medical Oncology Partners [Abstract]
Investments in unconsolidated entities	$ 345,000									$ 345,000
Ownership percentage, cost method	76.67%									76.67%
Percentage of equity interest to an additional investor as a consulting fee for services										5.00%

Agreement with New York Unive26

Agreement with New York University on Behalf of New York University Medical Center (NYU) (Details) - USD ($)

Sep. 01, 2014

Oct. 31, 2012

Jul. 31, 2016

Apr. 30, 2016

Dec. 31, 2016

Dec. 31, 2015

Dec. 31, 2013

Dec. 31, 2009

Dec. 31, 2008

Dec. 31, 2014

Nov. 01, 2014

Mar. 31, 2009

Perfexion Gamma Knife [Member]

Capital Leased Assets [Line Items]

Equipment financed term

7 years

Emergency removal cost

$ 525,000

Capital lease obligation

$ 3,669,000

$ 3,811,000

Monthly lease payment

$ 63,000

Perfexion Gamma Knife, Purchase and Replacement [Member]

Capital Leased Assets [Line Items]

Equipment financed term

24 months

Capital lease obligation

$ 900,000

Lease amount for cost of construction

$ 250,000

Perfexion Gamma Knife, New Installation and Related Construction Costs [Member]

Capital Leased Assets [Line Items]

Equipment financed term

72 months

NYU [Member]

Capital Leased Assets [Line Items]

Term of equipment agreement with NYC

7 years

Option to extend agreement term

3 years

Patient revenue derived from the NYC

$ 3,212,000

$ 2,944,000

NYU [Member] | Perfexion Gamma Knife [Member]

Capital Leased Assets [Line Items]

Extension of agreement

12 years

Cost of new equipment installed

$ 3,742,000

$ 3,742,000

Equipment financed term

7 years

Emergency removal cost

$ 525,000

Insurance coverage

$ 930,000

NYU [Member] | Perfexion Gamma Knife, Purchase and Replacement [Member]

Capital Leased Assets [Line Items]

Equipment financed term

6 years

Capital lease obligation

$ 4,700,000

$ 900,000

4,700,000

Lease payment due

78,000

Interest on lease

18,000

Lease amount for cost of construction

$ 250,000

First lease payment due for the cost of construction

$ 78,000

Interest rate on capital lease

4.45%

Monthly lease payment

$ 20,500

NYU [Member] | Perfexion Gamma Knife, New Installation and Related Construction Costs [Member]

Capital Leased Assets [Line Items]

Equipment financed term

2 years

Lease payment due

$ 12,000

Lease amount for cost of construction

250,000

First lease payment due for the cost of construction

$ 12,000

NYU [Member] | ICON Imaging Technology [Member]

Capital Leased Assets [Line Items]

Cost of new equipment installed

816,000

Capital lease obligation

$ 900,000

Interest rate on capital lease

4.45%

Installation costs of technology

$ 84,000

Monthly lease payment

20,500

Estimated cost of monthly maintenance agreement

$ 6,000

Increase in capital lease minimum monthly payment

$ 30,000

Final lease payment amount, partial month

$ 17,000

Obligation Under Capital Leas27

Obligation Under Capital Lease (Details) - USD ($)	1 Months Ended	12 Months Ended
	Mar. 31, 2009	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2013	Apr. 30, 2016	Dec. 31, 2014
Capital Lease [Abstract]
Depreciation expense		$ 296,000	$ 313,000
Obligation under capital leases [Abstract]
Less current portion		(936,000)	(866,000)
Capital lease obligations, noncurrent		$ 2,733,000	2,945,000
Perfexion Gamma Knife [Member]
Capital Lease [Abstract]
Equipment financed term		7 years
Capital lease asset under construction	$ 3,742,000	$ 5,203,000	4,303,000
Monthly payments of capital leases	$ 63,000
Implicit interest rate	11.00%
Modified equipment capitalized cost under agreement				$ 4,700,000
Removal costs of the old equipment				$ 525,000
Depreciation expense		696,000	615,000
Obligation under capital leases [Abstract]
Capital leases - Gamma Knife		3,669,000	3,811,000
Less current portion		(936,000)	(866,000)
Capital lease obligations, noncurrent		2,733,000	2,945,000
Analysis of leased assets included in property and equipment [Abstract]
Capitalized costs	$ 3,742,000	5,203,000	4,303,000
Less - accumulated depreciation		(1,772,000)	(1,076,000)
Capitalized lease equipment and improvements-reported as property and equipment - net		3,431,000	$ 3,227,000
Future payment on equipment leases and loans [Abstract]
2,017		1,070,000
2,018		1,164,000
2,019		1,164,000
2,020		566,000
Total		3,964,000
Less interest		(295,000)
Present value of net minimum obligation		$ 3,669,000
Perfexion Gamma Knife, New Installation and Related Construction Costs [Member]
Capital Lease [Abstract]
Equipment financed term		72 months
Perfexion Gamma Knife, Further Installation and Related Construction Costs [Member]
Capital Lease [Abstract]
Equipment financed term		24 months
Lease amount for cost of construction						$ 250,000
Obligation under capital leases [Abstract]
Capital leases - Gamma Knife					$ 900,000

Asset Retirement Obligations (D

Asset Retirement Obligations (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Asset Retirement Obligations [Abstract]
Estimated cost to remove the gamma knife agreement	$ 620,000
Asset Retirement Obligations Roll Forward [Abstract]
Asset retirement obligations, start of year	466,000	$ 431,000
Accretion of liability	25,000	35,000
Asset retirement of obligations, end of the year	$ 491,000	$ 466,000

Taxes (Details)

Taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Reconciliation of Tax Provision (Benefit)
Income tax at the federal statutory rate	$ 299,000	$ 220,000
State income tax, net of federal taxes	29,000	21,000
Permanent differences	14,000	14,000
Other	0	(3,000)
Income tax (benefit) provision	342,000	252,000
Deferred tax asset [Abstract]
Net operating loss	342,000	463,000
Basis difference in unconsolidated entities	0	32,000
Deferred tax assets, gross	342,000	495,000
Deferred tax liability [Abstract]
Basis difference in unconsolidated entities	(31,000)	0
Deferred gain on disposal of gamma knife	(716,000)	(716,000)
Excess of depreciation over book depreciation	(186,000)	(82,000)
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, deferred revenue, and accounts payable	(245,000)	(191,000)
Net deferred tax liability	(836,000)	(494,000)
Loss Carryforwards Expiration [Abstract]
Operating loss carryforwards	915,000
Current tax expense	0	0
Federal deferred tax expense	312,000	230,000
State deferred tax expense	$ 30,000	$ 22,000

Commitments and Contingencies,

Commitments and Contingencies, Leases, Gamma Knives and Maintenance Contract (Details) - USD ($)	Sep. 01, 2014	Apr. 30, 2016	Apr. 30, 2015	Apr. 30, 2014	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2009	Dec. 31, 2008	Mar. 31, 2009
Operating Leases, Future Minimum Payments Due, Fiscal Year Maturity [Abstract]
2,017					$ 43,000
2,018					11,000
Total future rental payments					54,000
Rent expense					$ 43,000	$ 41,000
Maintenance Contract [Abstract]
Maintenance agreement			5 years
Monthly maintenance agreement cost			$ 20,000
Warrant term of maintenance agreement				1 year
Minimum [Member]
Gamma Knives [Abstract]
Number of years cobalt should be reloaded for each gamma knife					5 years
Maximum [Member]
Gamma Knives [Abstract]
Number of years cobalt should be reloaded for each gamma knife					10 years
Perfexion Gamma Knife [Member]
Gamma Knives [Abstract]
Equipment financed term					7 years
Capital lease obligation					$ 3,669,000	$ 3,811,000
Monthly lease payment										$ 63,000
Perfexion Gamma Knife, Purchase and Replacement [Member]
Gamma Knives [Abstract]
Equipment financed term					24 months
Capital lease obligation		$ 900,000
Lease amount for cost of construction							$ 250,000
NYU Medical Center [Member] | Perfexion Gamma Knife [Member]
Gamma Knives [Abstract]
Cost of new equipment installed								$ 3,742,000	$ 3,742,000
Equipment financed term					7 years
NYU Medical Center [Member] | Perfexion Gamma Knife, Purchase and Replacement [Member]
Gamma Knives [Abstract]
Equipment financed term					6 years
Capital lease obligation	$ 4,700,000	$ 900,000					4,700,000
Lease payment due	78,000
Interest on lease	$ 18,000
Lease amount for cost of construction							250,000
First payment due							$ 12,468
Interest rate on capital lease		4.45%
Monthly lease payment		$ 20,500

Commitments and Contingencies31

Commitments and Contingencies, Guarantees and Product Liability (Details) - USD ($)	1 Months Ended	12 Months Ended
	Feb. 29, 2016	Dec. 31, 2016	Dec. 31, 2015
Product Liability [Abstract]
Professional medical and general liability policies limits		$ 3,000,000
FOPRE [Member]
Guarantee of Lease Obligation [Abstract]
Share of guarantee in lease obligation		25.00%
Operating lease payable		$ 1,528,000	$ 2,502,000
Lease term		7 years
Amount of guarantee obligation		$ 1,433,000
Recorded liability associated with guarantee		$ 11,000
Guarantee of Mortgages [Abstract]
Share of guarantee in mortgage		20.00%
Mortgage term of guarantee		10 years
Original balance of mortgage		$ 1,534,000
Neuro Partners, LLC [Member]
Guarantee of Lease Obligation [Abstract]
Share of guarantee in lease obligation		20.00%
Operating lease payable	$ 1,663,000	$ 1,436,000	970,000
Lease term	60 months	7 years
Boca West IMP [Member]
Guarantee of Mortgages [Abstract]
Share of guarantee in mortgage		10.00%
Mortgage term of guarantee		10 years
Original balance of mortgage		$ 3,000,000
Outstanding balance on mortgage		$ 2,527,000	$ 2,632,000
Outstanding balance in mortgage		50.00%

Employees' IRA Plans (Details)

Employees' IRA Plans (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Employees' IRA Plans [Abstract]
Employer discretionary contribution amount	$ 10	$ 14