U.S. NeuroSurgical (USNU) 10-K 13 Apr 20 2019 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - 10-K - USD ($)	12 Months Ended
	Dec. 31, 2019	Apr. 13, 2020	Jun. 30, 2019
Cover [Abstract]
Entity Registrant Name	U.S. NeuroSurgical Holdings, 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 Interactive Data Current	Yes
Entity Shell Company	false
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Public Float			$ 811,000
Entity Common Stock, Shares Outstanding		7,792,185
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
Entity Address, State or Province	MD

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Current assets:
Cash and cash equivalents	$ 1,335,000	$ 1,519,000
Accounts receivable	356,000	318,000
Due from related parties	0	1,141,000
Investment in sales-type sublease - current	888,000	828,000
Income taxes receivable	0	101,000
Other current assets	102,000	154,000
Total current assets	2,681,000	4,061,000
Other assets:
Notes receivable	38,000	38,000
Term loan receivable-related parties	0	517,000
Due from related parties	1,422,000	0
Investment in sales-type sublease - net of current portion	532,000	1,421,000
Investments in unconsolidated entities	179,000	168,000
Deferred tax asset	17,000	0
Total other assets	2,188,000	2,144,000
Property and equipment:
Operating lease right-of-use asset	128,000	0
Total property and equipment	128,000	0
TOTAL ASSETS	4,997,000	6,205,000
Current liabilities:
Obligations under finance lease - current portion	901,000	1,399,000
Operating lease right-of-use liability - current portion	36,000	0
Accounts payable and accrued expenses	255,000	227,000
Deferred revenue	226,000	255,000
Income taxes payable	220,000	0
Total current liabilities	1,638,000	1,881,000
Obligations under finance lease - net of current portion	89,000	988,000
Operating lease right-of-use liability - net of current portion	106,000	0
Deferred tax liability	0	314,000
Guarantee liability	11,000	11,000
Total liabilities	1,844,000	3,194,000
STOCKHOLDERS' EQUITY
Common stock - par value $.01; 25,000,000 shares authorized; 7,792,185 shares issued and outstanding at December 31, 2019 and 2018.	78,000	78,000
Additional paid-in capital	3,100,000	3,100,000
Accumulated deficit	(25,000)	(167,000)
Total stockholders' equity	3,153,000	3,011,000
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 4,997,000	$ 6,205,000

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2019	Dec. 31, 2018
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	7,792,185
Common stock, shares outstanding (in shares)	7,792,185	7,792,185

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
CONSOLIDATED STATEMENTS OF OPERATIONS [Abstract]
Revenue	$ 3,070,000	$ 3,424,000
Costs and expenses:
Patient expenses	350,000	1,341,000
Selling, general and administrative	1,230,000	1,289,000
Loss on derecognition of gamma knife and related assets	0	663,000
Total	1,580,000	3,293,000
Operating income	1,490,000	131,000
Interest expense	(91,000)	(113,000)
Interest income	6,000	70,000
Interest income - sales-type sublease	132,000	42,000
Loss from investments in unconsolidated entities, net	(1,386,000)	(743,000)
Income (loss) before income taxes	151,000	(613,000)
Income tax (provision) benefit	(9,000)	192,000
Net income (loss)	$ 142,000	$ (421,000)
Basic and diluted net income (loss) per share (in dollars per share)	$ 0.02	$ (0.05)
Weighted average common shares outstanding (in shares)	7,792,185	7,792,185

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($)	Common Stock [Member]	Additional Paid-In Capital [Member]	Retained Earnings (Accumulated Deficit) [Member]	Total
Balance at Dec. 31, 2017	$ 78,000	$ 3,100,000	$ 254,000	$ 3,432,000
Balance (in shares) at Dec. 31, 2017	7,792,185
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	$ 0	0	(421,000)	(421,000)
Balance at Dec. 31, 2018	$ 78,000	3,100,000	(167,000)	$ 3,011,000
Balance (in shares) at Dec. 31, 2018	7,792,185			7,792,185
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	$ 0	0	142,000	$ 142,000
Balance at Dec. 31, 2019	$ 78,000	$ 3,100,000	$ (25,000)	$ 3,153,000
Balance (in shares) at Dec. 31, 2019	7,792,185			7,792,185

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Cash flows from operating activities:
Net income (loss)	$ 142,000	$ (421,000)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization of property and equipment	0	983,000
Amortization of operating lease right-of-use asset	33,000	0
Loss from investments in unconsolidated entities, net	1,386,000	743,000
Distributed earnings from unconsolidated entities	76,000	60,000
Loss on derecognition of gamma knife and related assets	0	663,000
Accrued interest from notes receivable	(200,000)	0
Accretion of asset retirement obligations	0	20,000
Deferred income taxes	(331,000)	(361,000)
Changes in:
Accounts receivable	(38,000)	449,000
Income taxes receivable/payable	321,000	(165,000)
Other current assets	178,000	(87,000)
Accounts payable and accrued expenses	43,000	(81,000)
Deferred revenue	(29,000)	485,000
Operating lease right-of-use liability	(34,000)	0
Net cash provided by operating activities	1,547,000	2,288,000
Cash flows from investing activities:
Advances to unconsolidated entities	(1,572,000)	(1,557,000)
Repayments from (advances made) under loans to unconsolidated entities	434,000	(436,000)
Purchase of gamma knife equipment	0	(570,000)
Captial contributions to unconsolidated entities	(25,000)	(4,000)
Principal payments received under sales-type sublease	829,000	198,000
Net cash used in investing activities	(334,000)	(2,369,000)
Cash flows from financing activities:
Repayment of finance lease obligations	(1,397,000)	(1,084,000)
Net cash used in financing activities	(1,397,000)	(1,084,000)
Net change in cash and cash equivalents	(184,000)	(1,165,000)
Cash and cash equivalents - beginning of year	1,519,000	2,684,000
Cash and cash equivalents - end of year	1,335,000	1,519,000
Cash paid for:
Interest	94,000	122,000
Income taxes	158,000	339,000
Supplemental disclosure of noncash investing and financing activities:
Purchase of gamma knife equipment included in finance lease obligations	0	833,000
Recognition of a right-of-use asset	161,000	0
Recognition of a right-of-use liability	176,000	0
Derecognition of deferred rent liability (previously included in accounts payable and accrued expenses)	15,000	0
Distributions accrued from unconsolidated entities	20,000	20,000
Fixed asset additions included in accrued expenses	$ 0	$ 100,000

Organization and Business

Organization and Business	12 Months Ended
	Dec. 31, 2019
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 holds an interest in 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, through the formation of a joint venture, in which it has a noncontrolling interest, the Company 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 (“FOP”) in partnership with local physicians and other investors. USNC owns a 24% interest in the venture. FOP’s first center was located in Miami, Florida and opened in the second quarter of 2011. The Company entered into an arrangement to sell the center to 21 st During 2011, the Company participated in the formation of Boca Oncology Partners RE, LLC (“BOPRE”), for the purpose of acquiring an interest in Boca West, IMP, LLC, (“Boca West, IMP”) which owns a medical office building. (See Note C[3]). In 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 Florida, LLC (“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 OTC Markets 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. Late in 2016, FOP took initial steps toward the development of a new radiation therapy center in Homestead, Florida. However, late in the third quarter of 2017, it was determined that the business opportunity at this new location should be pursued by a different investor group, and FOP arranged to sell the opportunity to this group. CB Oncology Partners, LLC (“CBOP”) was organized on September 1, 2017 to acquire the assets and rights in this new center from FOP. USNC owns a 24% interest in CBOP. In June 2017, FOP entered into an agreement with a third-party owner of a radiation therapy center located in Miami, Florida, whereby FOP took over the operation of the center effective September 22, 2017, for a ten-year initial term, and up to three additional terms of five years each. FOP abandoned its operations at this radiation center on June 28, 2019 due to continued losses at the site and lack of success in good faith efforts to renegotiate the agreement after several months of discussion. FOP could be considered in default of the agreement and the third-party owner could pursue action against FOP. Due to abandoning the operations of the Miami center as well as continued working capital deficits, FOP’s ability to continue as a going concern will require FOP to restructure debt, raise new capital, and successfully settle the agreement at the center in Miami, Florida. Since these plans are preliminary and have not been approved at this date, there is substantial doubt about FOP’s ability to continue as a going concern within the next twelve months from the date these financial statements are available to be issued. The Company, through the formation of noncontrolling interests in unconsolidated joint ventures, is currently exploring other opportunities for the establishment of cancer centers using IMRT and/or IGRT in Florida and other parts of the U.S. The recent outbreak of the novel coronavirus COVID-19 has spread across the globe and has been declared a public health emergency by the World Health Organization and a National Emergency by the President of the United States. Most states and municipalities in the U.S., including New York, California and Florida, have announced aggressive actions to reduce the spread of the disease, including limiting non-essential gatherings of people, ceasing all non-essential travel, ordering certain businesses and government agencies to cease non-essential operations at physical locations and issuing “shelter-in-place” orders, which direct individuals to shelter at their places of residence (subject to limited exceptions). Across the healthcare industry, resources are being prioritized for the treatment and management of the outbreak. Consequently, there are delays in delivering Gamma Knife and other radiation therapy treatments. In addition, the COVID-19 pandemic poses the risk that the Company and its employees, contractors, customers, government and third party payors and others may be prevented from conducting business activities for an indefinite period of time, including due to spread of the disease within these groups or due to shutdowns that have been and may continue to be requested or mandated by governmental authorities. While the healthcare treatments that are provided by the Company are generally critical to the well-being of the patients it serves, a broad, sustained outbreak of COVID-19 could negatively impact results for the following reasons: (i) operations at medical facilities, including those operated by the Company, could be subject to reduced operation or prolonged closure; (ii) medical facilities may defer Gamma Knife and other cancer therapy treatments for non-urgent patient cases in order to allocate resources to the care of patients with COVID-19; (iii) patients may defer or cancel treatments due to real or perceived concerns about the potential spread of COVID-19 in a medical facility setting; (iv) the outbreak could materially impact operations for a sustained period of time due to the current travel bans and restrictions, quarantines, shelter-in-place orders and shutdowns; and/or (v) members of the Company’s workforce may become ill or have family members who are ill and are absent as a result, or they may elect not to come to work due to the illness affecting others in our office or facilities. The occurrence of any of the foregoing events could have a material adverse effect on our business, financial condition and results of operations. The COVID-19 outbreak and mitigation measures have had and may continue to have an adverse impact on global economic conditions which could have an adverse effect on our business and financial condition. The extent to which the COVID-19 outbreak impacts our results will depend on future developments that are highly uncertain and cannot be predicted, including new information that may emerge concerning the severity of the virus and the actions to contain its impact.

The Company and its Significant

The Company and its Significant Accounting Policies	12 Months Ended
	Dec. 31, 2019
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 U.S. NeuroSurgical Physics, Inc. All significant intercompany balances and transactions have been eliminated in consolidation. [2] Revenue recognition: In May 2014 and in subsequent updates, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2014-09, Revenue from Contracts with Customers (“Topic 606”) to clarify the principles for recognizing revenue. Topic 606 replaced Topic 605, which was the revenue recognition standard in effect through December 31, 2017. Topic 606 amended existing revenue recognition guidance and required more detailed disclosures to enable users of financial statements to understand the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. We adopted Topic 606 on January 1, 2018, using the modified retrospective basis and applied it to the Company’s sole contract with NYU at the date of adoption. The adoption of Topic 606 did not result in any significant changes to our historic revenue accounting. Our revenue is primarily generated from a leasing arrangement with New York University, which is not within the scope of Topic 606, and from the sale of maintenance services with a single performance obligation, under which revenue is recognized in a similar manner to the prior revenue standard. As discussed below, following the adoption of Topic 606, we recognized revenue in accordance with two different accounting standards: 1) Topic 606 and 2) Accounting Standards Codification (“ASC”) Topic 840, Leases (which addresses lease accounting). We adopted ASC Topic 842, Leases which replaced Topic 840, on January 1, 2019. There were no significant changes to our revenue accounting upon adoption of Topic 842 (see significant account policies, item 18, for further discussion). Under Topic 606, the core principle is to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. Topic 606 defines a five-step process to accomplish this objective, including identifying the contract with the customer and the performance obligations within the contract, determining the transaction price including estimates of any variable consideration, allocating the transaction price to each separate performance obligation, and recognizing revenue as the Company satisfies the performance obligation. The discussion below addresses our primary types of revenue as categorized by the applicable accounting standards. NYU Lease revenue: Prior to October 2018, the Company’s Gamma Knife Neuroradiosurgery Equipment Agreement with NYU (“NYU Agreement”) primarily consisted of an operating lease, and the associated patient revenue from the use of the gamma knife was primarily operating lease income. Following an amendment to the Company’s lease agreement with NYU, effective August 2016, the Company received a $30,000 minimum lease payment from NYU each month. With the exception of these fixed payments, the NYU agreement provided only for contingent rental income based on a tiered fee schedule related to the number of patient procedures and associated thresholds, with the rate per procedure decreasing as more procedures are performed. The Company recognized 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 were considered deferred revenue. At the end of each reporting period, the Company reviewed its estimated revenue for the contract year and adjusted revenue for any material changes in the estimate. At the end of the contract year, the revenue was adjusted to the actual amount received. In September 2017, USN and NYU entered into an additional amendment to the NYU Agreement, whereby NYU committed to purchase all of the gamma knife equipment at the NYU Medical Center for a purchase price of $2,400,000, consisting of 41 monthly installments of $50,000 commencing at the end of October 2017 and continuing through the end of February 2021, with a final payment of $350,000 on March 31, 2021. Upon receipt of final payment, title to all the equipment at the center will pass to NYU. This agreement requires USN to reload the cobalt in the gamma knife and to reimburse NYU for certain costs NYU incurred due to the cobalt reload. Payments received before USN satisfies its obligations to reload the cobalt and pay these costs have been recorded as deferred revenue. In October 2018, USN satisfied its obligation to reload the cobalt, and the NYU agreement was re-evaluated to be a sales-type sublease between USN, the lessor, and NYU, the lessee. At the inception of a sales-type sublease, the lessor recognizes its gross investment in the sublease, unearned income and sales price. The cost or carrying amount, if different, of the leased property plus any initial direct costs minus the present value of the unguaranteed residual value accruing to the benefit of the lessor, is charged by the lessor against income in the current period. Management has concluded that all fixed future minimum lease payments (“MLPs”) payable by NYU to USN should be included in the investment in sublease. These MLPs include fixed monthly payments of $50,000 through February 2021 and $30,000 through March 2021, as well as a final payment of $350,000 in March 2021. The present value of the MLPs was estimated to be approximately $2,447,000 and was recorded as an investment in sublease effective October 1, 2018. The patient revenue under the tiered schedule continues to be considered contingent income under the sales type lease and is recognized on a systematic basis using an average fee per procedure. NYU Maintenance Revenue: The NYU agreement, which ends in March 2021, specifies that USN is obligated to maintain the gamma knife equipment in good operating condition. This maintenance obligation is incurred through the term of the agreement while patient procedures are performed. Usage of the gamma knife machine is directly linked to the maintenance of the machine. USN bills NYU monthly for the maintenance and gamma knife services provided. The portion of the total contract consideration allocated to the maintenance services was $316,000 for both 2019 and 2018, and was recognized ratably over each year. For the remaining term of the NYU agreement, the Company expects to recognize $316,000 of maintenance revenue ratably per annum. [3] 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. [4] Accounts receivable Accounts receivable only include amounts owed to the Company from the NYU Agreement. The Company considers these accounts receivable to be collectible at December 31, 2019 and 2018. The Company continuously monitors its relationship with NYU and would provide a charge to income, if necessary, to absorb any expected losses. [5] 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 FOP, MOP, and CBOP have been taken to zero. In August 2016, the FASB issued ASU 2016-15, Classification of Certain Cash Receipts and Cash Payments, which in part requires entities to assess whether distributions of cash from unconsolidated entities represent a return on the investment or a return of the investment, to appropriately classify the distributions in the statement of cash flows. Although the ASU is effective in the first quarter of 2018, we early adopted the guidance in the first quarter of 2017 due to the ongoing applicability of the new standard to the Company’s consolidated financial statements. We made an accounting policy election to use the cumulative earnings approach to determine that the distributions were returns on the investment and accordingly classified them as operating cash flows. Under the cumulative earnings approach, distributions received from the unconsolidated entity are presumed to be a return on the investment unless the distributions received by the investor, less distributions received in prior periods that were deemed to be returns of investment, exceed cumulative equity in earnings recognized by the investor. [6] 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. [7] Depreciation and amortization: Up until the determination that the Company’s arrangement with NYU is a sales type lease, effective October 1, 2018, the Company’s gamma knife was depreciated on the straight-line method over an estimated useful life of 7 years. Leasehold improvements were also amortized on the straight-line method over 7 years, which is the shorter of the 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. [8] 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. [9] Capital lease obligations: Effective January 1, 2019, the Company adopted ASU 2016-02, Leases, and the Company’s leases previously classified as capital leases, were determined to be finance leases. During the year ended December 31, 2018, the Company’s capital lease obligations were 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. [10] 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. [11] 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 [12] 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 2019 and 2018, and therefore, no potential dilution for the periods presented. [13] Advertising costs: The Company follows the policy of charging the costs of advertising to expense as incurred. There were no advertising costs in 2019 and 2018. [14] 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. [15] 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, 2019 and 2018 because of the short maturity of these financial instruments. The carrying values of the notes receivable and the obligations under finance leases, approximate fair value because the interest rates on these instruments approximate the market rates at December 31, 2019 and 2018. [16] 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 of amounts due from the medical centers. Historically, credit losses on accounts receivable have not been significant. At December 31, 2019 and 2018, substantially all of the Company’s accounts receivable were due from one customer, NYU. [17] Reclassifications: Certain amounts reported in the prior year consolidated financial statements have been reclassified to conform to the current year’s presentation. [18] Leases: In February 2016, the FASB issued ASU 2016-02, Leases (“Topic 842”) to increase transparency and comparability among organizations by requiring (1) recognition of lease assets and lease liabilities on the balance sheet and (2) disclosure of key information about leasing arrangements. Some changes to the lessor accounting guidance were made to align both of the following: (1) the lessor accounting guidance with certain changes made to the lessee accounting guidance and (2) key aspects of the lessor accounting model with revenue recognition guidance. Topic 842 was effective for fiscal years and interim periods beginning after December 15, 2018. A modified retrospective approach is required for adoption for all leases that exist at or commence after the date of initial application with an option to use certain practical expedients. We adopted the provisions of Topic 842, as amended, as of January 1, 2019. The adoption of Topic 842 had a material impact on the Company’s Consolidated Balance Sheets due to the recognition of certain right-of-use (“ROU”) assets and lease liabilities. Although a significant amount of our revenue is now accounted for under Topic 842, this guidance did not have a material impact on our Consolidated Statements of Operations or Cash Flows. Because of the transition method we used to adopt Topic 842, Topic 842 will not be applied to periods prior to adoption and the adoption of Topic 842 had no impact on our previously reported results, or on opening equity at January 1, 2019. The Company determines if an arrangement is a lease at its inception. The Company’s current operating lease relates to office space and is discussed in Note K. The Company’s finance lease obligations and sales-type sublease are related to the NYU gamma knife. The Company’s previously-recorded capital lease obligations addressed in Note G to the consolidated financial statements were accounted for as finance lease obligations upon adoption of Topic 842. The sales-type sublease is discussed in Note E. Under Topic 842, operating leases result in the recognition of ROU assets and lease liabilities on the balance sheet. ROU assets represent our right to use the leased asset for the lease term and lease liabilities represent our obligation to make lease payments. Under Topic 842, operating lease ROU assets and liabilities are recognized at the lease commencement date based on the present value of lease payments over the lease term. The Company’s operating lease does not provide an implicit rate; therefore, upon adoption of Topic 842, the Company used its estimated incremental borrowing rate at the commencement date to determine the present value of lease payments. The operating lease ROU assets include any initial lease payments made and exclude lease incentives received. The lease terms may include options to extend or terminate the lease that are reasonably certain to be exercised. Lease expense under Topic 842 is recognized on a straight-line basis over the lease term. The tables below present financial information associated with our leases. This information is only presented as of, and for the year ended, December 31, 2019, because, as noted above, we adopted Topic 842 using a transition method that does not require application to periods prior to adoption. Classification December 31, 2019 Assets Current Finance lease assets Investment in sales-type sublease - current $ 888,000 Long-term Finance lease assets Investment in sales-type sublease - net of current portion 532,000 Operating lease assets Operating lease right-of-use asset 128,000 Total leased assets $ 1,548,000 Liabilities Current Finance lease liabilities Obligations under finance lease - current portion $ 901,000 Operating lease liabilities Operating lease right-of-use liability - current portion 36,000 Long-term Finance lease liabilities Obligations under finance lease - net of current portion 89,000 Operating lease liabilities Operating lease right-of-use liability - net of current portion 106,000 Total lease liabilities $ 1,132,000 Lease Cost Operating lease cost Selling, general and administrative $ 43,000 Finance lease cost Interest on lease liabilities Interest expense 89,000 Sublease income Interest income - sales-type sublease 132,000 Net lease cost $ - Maturity of lease liabilities (as of December 31, 2019) Operating lease Finance lease 2020 43,000 923,000 2021 45,000 90,000 2022 46,000 - 2023 24,000 - Total $ 158,000 $ 1,013,000 Less amount representing interest 16,000 23,000 Present value of lease liabilities $ 142,000 $ 990,000 Discount rate 5.850 % 4.555 %

Investment in Unconsolidated En

Investment in Unconsolidated Entities	12 Months Ended
	Dec. 31, 2019
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, through a noncontrolling interest in joint ventures, managed the formation of the Southern California Regional Gamma Knife Center at San Antonio Regional Hospital (“SARH”) in Upland, California. 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 included a balance of $668,000 from the prior lease obligations. This new lease is payable 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, through its joint ventures, 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. During the year ended December 31, 2019, the Company received $20,000 of repayments from NeuroPartners LLC and CGK, and advanced $13,000 to these entities. During the year ended December 31, 2018, the Company received no amounts from and made no advances to, NeuroPartners LLC and CGK. During the years ended December 31, 2019 and 2018, the Company received $76,000 and $60,000 in distributions, respectively. For the years ended December 31, 2019 and 2018, the Company’s equity in earnings of NeuroPartners LLC and CGK was $92,000 and $181,000, respectively, but only $76,000 for the year ended December 31, 2019, and $80,000 for the year ended December 31, 2018, was recorded due to distributions or the reversal of previously unrecognized losses. At December 31, 2019, amounts due from related parties includes $20,000 of distributions receivable from CGK and $11,000 of other advances. 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, 2019 2018 Patient revenue $ 1,020,000 $ 1,141,000 Net income $ 303,000 $ 590,000 USNC’s equity in income of Neuro Partners LLC and CGK $ 92,000 $ 181,000 Neuro Partners LLC and CGK Combined Condensed Balance Sheet Information December 31, 2019 2018 Current assets $ 163,000 $ 304,000 Noncurrent assets 807,000 1,064,000 Total assets $ 970,000 $ 1,368,000 Current liabilities $ 380,000 $ 399,000 Noncurrent liabilities 593,000 924,000 (Deficit) equity (3,000 ) 45,000 Total liabilities and (deficit) equity $ 970,000 $ 1,368,000 [2] Florida Oncology Partners During 2010, through the formation of a joint venture, in which it has a noncontrolling interest, the Company expanded its market strategy to include opportunities to develop cancer centers featuring radiation therapy. These centers utilize linear accelerators with IMRT and IGRT capabilities. In 2010, the Company formed FOP in partnership with local physicians and other investors. USNC owns a 24% interest in the venture. FOP’s first center was located in Miami, Florida and opened in the second quarter of 2011. During 2011, FOP entered into a seven-year capital lease with Key Bank for $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 was a guarantor jointly with most of the other members of FOP. The guarantee was eliminated upon repayment of the outstanding lease balance in May 2018. At December 31, 2017, the lease balance was $468,000. In December 2015, FOP entered into an agreement with 21 st st st st st st st Late in 2016, FOP took initial steps toward the development of a new radiation therapy center in Homestead, Florida. In December 2016, FOP entered into a ten-year lease agreement for office space located at 20405 Old Cutler Towne Center. FOP had to deliver an $88,000 letter of credit in conjunction with this office lease which collateral is being held in a restricted certificate of deposit. FOP began incurring architecture costs for planning/refitting the new space. During the first half of 2017, a financing agreement with BB&T Bank for the medical equipment and leasehold improvements was negotiated and then signed on August 31, 2017. In November 2017, the amounts for the equipment and leasehold improvements costs were finalized and paid under this financing agreement for a total loan of $4,106,000 to be paid over seven years. Under the terms of the financing agreement, USN agreed to guarantee the amount initially borrowed. USN is the guarantor with several other members of FOP. The outstanding balance on the financing facility was $3,273,000 at December 31, 2019, and $3,660,000 at December 31, 2018. Effective November 15, 2019, FOP transferred this loan, along with the equipment acquired with the loan proceeds, to CBOP. The Company expects any potential liability from this guarantee to be reduced by the recoveries of the respective collateral. Late in the third quarter of 2017, it was determined that the business opportunity at this new location should be pursued by a different investor group, and FOP arranged to sell the opportunity to this group. CBOP was organized on September 1, 2017, to acquire the assets and rights in this new center from FOP. In June 2017, FOP entered into an agreement with a third-party owner of a radiation therapy center located in Miami, Florida, whereby FOP took over the operation of the center effective September 22, 2017, for a ten-year initial term, and up to three additional terms of five years each. This agreement has been accounted for as a capital lease and, accordingly, FOP recorded assets and capital lease liabilities totaling $14,321,000 at September 22, 2017. The lease required monthly payments in the first year of $160,000, increasing by 2% each year; currently the payment is $164,000. FOP abandoned its operations at this radiation center on June 28, 2019 due to continued losses at the site and lack of success in good faith efforts to renegotiate the agreement after several months of discussion. FOP could be considered in default of the agreement and the third-party owner could pursue action against FOP. Due to the circumstances, FOP derecognized the associated assets and liabilities and calculated a contingent liability equal to the net liabilities derecognized. FOP has not, however, been released from its contractual obligation to the third-party owner. At December 31, 2019, FOP was obligated to make a further $17.6 million of lease payments for the period from July 2019 to September 2027, with no payments made in July to December 2019. Due to abandoning the operations of the Miami center as well as continued working capital deficits, FOP’s ability to continue as a going concern will require FOP to restructure debt, raise new capital, and successfully settle the agreement at the center in Miami, Florida. Since these plans are preliminary and have not been approved at this date, there is substantial doubt about FOP’s ability to continue as a going concern within the next twelve months from the date these financial statements are available to be issued. The Company’s recorded investment in FOP at December 31, 2019 and 2018 has been reduced to zero due to losses incurred in 2019 and 2018. No equity in earnings has been recorded by the Company for the years ended December 31, 2019 and 2018, due to FOP’s deficit at December 31, 2019 and 2018. Amounts due from FOP at December 31, 2019, total $649,000 of outstanding principal, less $588,000 of allowances, for a net receivable balance of $61,000, all of which is included in due from related parties on the accompanying consolidated balance sheet. At December 31, 2018, FOP owed the Company $223,000 included in amounts due from related parties, and $735,000 of principal, less an allowance of $218,000, for a net amount of $517,000, included in term loan receivable – related parties. These balances accrue interest at 6% per annum. Interest earned by the Company from the amounts owed by FOP totaled $38,000 and $30,000 for the years ended December 31, 2019 and 2018, respectively. At December 31, 2019 and 2018, total accrued interest was $68,000 and $30,000, respectively. The Company has recorded an allowance against the accrued interest of $68,000 and $0 at December 31, 2019 and 2018, respectively. The Company recorded increases in the allowances as a component of loss from investments in unconsolidated entities, net for interest recorded in prior years, and as a deduction in current year interest income for interest earned in the current year. Because of loans made to FOP, FOP is considered a variable interest entity of the Company. However, as the Company is not deemed to be the primary beneficiary of FOP, since it does not have the power to direct the operating activities that most significantly affect FOP’s economic performance, the entity is not consolidated, but certain disclosures are provided herein. The following tables present the summarized financial information of FOP: FOP Condensed Income Statement Information Year Ended December 31, 2019 2018 Patient revenue $ 1,922,000 $ 2,953,000 Rental Income $ 543,000 $ 1,252,000 Net loss $ (1,377,000 ) $ (1,918,000 ) USNC’s equity in loss of FOP $ (334,000 ) $ (465,000 ) FOP Condensed Balance Sheet Information December 31, 2019 2018 Current assets $ 165,000 $ 401,000 Noncurrent assets 1,202,000 16,570,000 Total assets $ 1,367,000 $ 16,971,000 Current liabilities $ 4,003,000 $ 3,974,000 Noncurrent liabilities 1,091,000 15,360,000 Equity (3,727,000 ) (2,363,000 ) Total liabilities and equity $ 1,367,000 $ 16,971,000 [3] Boca Oncology Partners During the quarter ended June 30, 2011, the Company, through the formation of a joint venture, in which it has a noncontrolling interest, 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, 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 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. During the years ended December 31, 2018 and 2017, several investors 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 now holds a 21.22% ownership interest in BOPRE, which it accounts for under the equity method, at December 31, 2019. The Company’s recorded investment in BOPRE is $179,000 and $168,000 at December 31, 2019 and 2018, respectively, which includes $11,000 in equity earnings during the year ended 2019. 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 $2,179,000 and $2,303,000 at December 31, 2019 and 2018, respectively. 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, 2019 2018 Rental Income $ - $ - Net income (loss) $ 46,000 $ (4,000 ) USNC’s equity in income (loss) in BOPRE $ 11,000 $ (1,000 ) BOPRE Condensed Balance Sheet Information December 31, 2019 2018 Current assets $ 64,000 $ 18,000 Noncurrent assets 935,000 935,000 Total assets $ 999,000 $ 953,000 Current liabilities $ - $ - Noncurrent liabilities - - Equity 999,000 953,000 Total liabilities and equity $ 999,000 $ 953,000 [4] Medical Oncology Partners In April 2015, MOP, was formed in partnership with local physicians and other investors. MOP was established to acquire a 100% equity interest in 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 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 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. For the years ended December 31, 2019 and 2018, the Company’s equity in loss of MOP was $156,000 and $101,000 respectively but was not recorded due to prior losses. Amounts due from MOP and UOMA at December 31, 2019, total $1,126,000 of outstanding principal, less $796,000 of allowances, for a net receivable of $330,000, all of which is included in due from related parties on the accompanying consolidated balance sheet. At December 31, 2018, MOP and UOMA owed the Company $497,000, all of which had been reserved for. These balances accrue interest at 6% per annum. Interest earned by the Company from the amounts owed by MOP and UOMA totaled $38,000 and $20,000 for the years ended December 31, 2019 and 2018, respectively. At December 31, 2019 and 2018, total accrued interest was $58,000 and $20,000, respectively. The Company has recorded an allowance against the accrued interest of $58,000 and $20,000, at December 31, 2019 and 2018, respectively. The Company recorded increases in the allowance as a component of loss from investments in unconsolidated entities, net for interest recorded in prior years, and as a deduction in current year interest income for interest earned in the current year. During the years ended December 31, 2019 and 2018, the Company recorded $299,000 and $245,000 respectively of allowances against advances to MOP. These charges have been recorded as losses from investments in unconsolidated entities. Due to loans made to MOP and UOMA, MOP and UOMA are considered to be variable interest entities of the Company. However, as the Company is not deemed to be the primary beneficiary of MOP or UOMA, since it does not have the power to direct the operating activities that most significantly affect MOP’s or UOMA’s economic performance, the entities are not consolidated, but certain disclosures are provided herein. The following table presents the summarized financial information of MOP: MOP Condensed Consolidated Income Statement Information Years Ended December 31, 2019 2018 Patient revenue $ 2,669,000 $ 2,257,000 Net loss $ (435,000 ) $ (282,000 ) USNC’s equity in loss in MOP $ (156,000 ) $ (101,000 ) MOP Condensed Consolidated Balance Sheet Information December 31, 2019 2018 Current assets $ 247,000 $ 41,000 Noncurrent assets 807,000 159,000 Total assets $ 1,054,000 $ 200,000 Current liabilities $ 1,907,000 $ 1,002,000 Noncurrent liabilities 427,000 33,000 Deficit (1,280,000 ) (835,000 ) Total liabilities and deficit $ 1,054,000 $ 200,000 5] CB Oncology Partners CBOP was organized September 1, 2017, to acquire the rights of the new center from FOP. USNC has a 24% equity interest in CBOP. Beginning in October of 2017, CBOP began paying the remainder of the costs associated with opening the center. CBOP had no assets at the end of 2017. The medical center opened and treated its first patient in January of 2018. Effective November 15, 2019, FOP transferred to, and CBOP assumed, a loan with BB&T bank, that it had entered into in order to finance the purchase of equipment and build out of the new center, as well as the associated property and equipment. In addition, CBOP and BB&T agreed to reduce the monthly loan repayments for the next nine months, and to extend the term of the loan from November 2024 to July 2025. During the year ended December 31, 2019, the Company contributed $25,000 as an additional investment in CBOP, all of which has been written off due to cumulative losses incurred by CBOP to date. Amounts due from CBOP at December 31, 2019, total $2,207,000 of outstanding principal, less $1,207,000 of allowances, for a net receivable of $1,000,000, all of which is included in due from related parties on the accompanying consolidated balance sheet. At December 31, 2018, CBOP owed the Company $1,401,000, of which $503,000 had been reserved for. These balances accrue interest at 6% per annum. Interest earned by the Company from the amounts owed by CBOP totaled $103,000 and $45,000 for the years ended December 31, 2019 and 2018, respectively. At December 31, 2019 and 2018, total accrued interest was $148,000 and $45,000, respectively. The Company has recorded an allowance against the accrued interest of $148,000 and $45,000 at December 31, 2019 and 2018, respectively. The Company recorded increases in the allowance as a component of loss from investments in unconsolidated entities, net for interest recorded in prior years, and as a deduction in current year interest income for interest earned in the current year. Due to loans made to CBOP, CBOP is considered to be a variable interest entity of the Company. However, as the Company is not deemed to be the primary beneficiary of CBOP, since it does not have the power to direct the operating activities that most significantly affect CBOP’s economic performance, the entity is not consolidated, but certain disclosures are provided herein. The following table presents the summarized financial information of CBOP: CBOP Condensed Income Statement Information Years Ended December 31, 2019 2018 Patient revenue $ 1,637,000 $ 956,000 Net loss $ (418,000 ) $ (1,230,000 ) USNC’s equity in loss of CBOP $ (101,000 ) $ (298,000 ) CBOP Condensed Balance Sheet Information December 31, 2019 2018 Current assets $ 380,000 $ 140,000 Noncurrent assets 4,869,000 - Total assets $ 5,249,000 $ 140,000 Current liabilities $ 3,026,000 $ 1,618,000 Noncurrent liabilities 4,019,000 - Deficit (1,796,000 ) (1,478,000 ) Total liabilities and deficit $ 5,249,000 $ 140,000

Agreement with New York Univers

Agreement with New York University on Behalf of New York University Medical Center	12 Months Ended
	Dec. 31, 2019
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	Note D - Agreement with New York University on Behalf of New York University Medical Center In November 1996, USN entered into a Gamma Knife Neuroradiosurgery Equipment Agreement with NYU, (the “NYU Agreement”) 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 were 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. 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 $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. The Company entered into a six-year lease of $4.7 million for the purchase of the replacement equipment and associated leasehold improvements. The Company entered into a second two-year lease of $250,000 for the cost of the construction required at the relocated site which was repaid in July 2016. In 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 $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 entered into a four-year lease for $879,000 to finance the acquisition of the ICON technology and associated installation costs. A monthly maintenance agreement commenced a year after the installation date for $6,000 per month. The two parties also agreed for USN to receive a fixed monthly payment of $30,000 for the remaining term of the agreement through March 2021. In September 2017, USN and NYU entered into an additional amendment to the NYU Agreement, whereby NYU committed to purchase all of the gamma knife equipment at the NYU Medical Center for a purchase price of $2,400,000, with 41 monthly installments of $50,000 from October 2017 through February 2021, and a final payment of $350,000 on March 31, 2021. Previously, the NYU agreement ended on March 17, 2021 and NYU had an option to purchase the gamma knife equipment at the appraised value of the equipment at that time. In June 2017, the Company obtained an independent estimate of $2,570,000 for the fair value of the equipment in March 2021. The Company believes that the accelerated payments amounting to $2,400,000 represent fair consideration considering all aspects of the transaction. The Company continues to be responsible for the maintenance and insurance for the gamma knife equipment at the NYU facility through the contract period and continues to be 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. With the September 2017 amendment, the Company became obligated to reload the cobalt for the gamma knife at its own expense and bear the cost of site work involved in reloading the cobalt, up to a maximum of $1,088,000. In July 2018, USN entered into an agreement with Elekta for the cobalt reload on the NYU gamma knife equipment with a cost, including sales taxes, of $925,000. This cobalt reload occurred in July 2018, and the gamma knife center reopened on August 6, 2018. The Company obtained lease financing of $833,000 to partially finance the reload of the cobalt, and paid the remaining balance directly to Elekta. In addition, the Company incurred costs of $578,000 to install the new cobalt to be paid directly to the contractor. All cobalt related costs were finalized by October 1, 2018 and totaled $1,503,000. As a result of the Company satisfying its obligation to reload the cobalt, the agreement with NYU met the criteria to be classified as a sales type lease. In addition, the Company is now no longer obligated to restore the NYU facility to its original condition. Accordingly, all related assets and the asset retirement obligation were derecognized effective October 1, 2018. NYU Revenue Recognition: The Company derived patient revenue from the NYU center of $3,070,000 and $3,424,000, consisting of lease revenue of $2,754,000 and $3,108,000 and maintenance revenue of $316,000 for both 2019 and 2018. NYU Accounts Receivable and Contract Balances: Accounts receivable presented in the Company’s Consolidated Balance Sheet represents an unconditional right to consideration from NYU. The NYU Agreement is primarily a leasing arrangement and does not have other contract assets or contract liabilities, other than associated deferred revenue. Accounts receivable total $356,000 and $318,000 at December 31, 2019 and 2018 respectively.

Investment in Sublease

Investment in Sublease	12 Months Ended
	Dec. 31, 2019
Investment in Sublease [Abstract]
Investment in Sublease	Note E – Investment in Sublease The September 2017 amendment to the NYU Agreement provided for NYU to purchase all of the gamma knife equipment at the NYU Medical Center for a purchase price of $2,400,000, consisting of 41 monthly installments of $50,000 commencing at the end of October 2017 and continuing through the end of February 2021, with a final payment of $350,000 on March 31, 2021. Upon receipt of final payment, title to all the equipment at the center passes to NYU. This amendment also required USN to reload the cobalt in the gamma knife and to reimburse NYU for certain costs NYU incurred due to the cobalt reload. Effective October 1, 2018, USN completed the reload of the cobalt and associated costs for a total cost of $1,503,000. With the removal of the cobalt contingency, the NYU agreement was reevaluated to be a sales-type sublease between USN, the lessor, and NYU, the lessee. At the inception of a sales-type sublease, the lessor recognizes its gross investment in the sublease, unearned income and sales price. The initial sales price of $2,400,000 at September 2017 was valued at $2,447,000 at October 1, 2018, using the present value of future cash flows. The cost or carrying amount, if different, of the leased property plus any initial direct costs minus the present value of the unguaranteed residual value accruing to the benefit of the lessor, is charged by the lessor against income in the current period. At October 1, 2018, the charge against lease revenue was calculated as follows: Sales Price $ 2,447,000 Less: Assets Derecognized Gamma knife (3,349,000 ) Leasehold improvements (898,000 ) (4,247,000 ) Add: Liabilities Derecognized Deferred revenue 600,000 Asset retirement obligations 537,000 1,137,000 Loss on Derecognition $ (663,000 ) The monthly fixed payments under the NYU Agreement amortize the investment in sublease until title passes to NYU on March 31, 2021. The NYU Agreement requires NYU to make monthly fixed payments of $30,000 and $50,000 through February 2021 with a final fixed payment of $380,000 ($30,000 and $350,000) in March 2021. Future minimum lease payments to be received as of December 31, 2019 under the investment in sublease are as follows: Year Ending December 31, 2020 960,000 2021 540,000 1,500,000 Less interest (80,000 ) Present value of net minimum obligation $ 1,420,000

Property and Equipment

Property and Equipment	12 Months Ended
	Dec. 31, 2019
Property and Equipment [Abstract]
Property and Equipment	Note F – Property and Equipment Effective October 1, 2018, when the NYU agreement was determined to be a to be a sales-type sublease between USN, the lessor, and NYU, the lessee, all of the property and equipment held by the Company was derecognized (Note E). As a result, no assets included in property and equipment remain on the Company’s Consolidated Balance Sheets at December 31, 2019 and 2018.

Obligations Under Finance Lease

Obligations Under Finance Leases	12 Months Ended
	Dec. 31, 2019
Obligations Under Finance Leases [Abstract]
Obligations Under Finance Leases	Note G - Obligations Under Finance Leases In 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. This lease became payable as a result of damage sustained at the NYU facility in October 2012, due to flooding from Hurricane Sandy, 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, the related construction costs and the removal costs of the old equipment for approximately $4.7 million at an interest rate of 4.49% to be repaid beginning in May 2014 over 72 months with no payments for the first three months and $78,000 monthly payments thereafter through May 2020. The Company entered into another capital lease in 2014 to finance a further $250,000 of installation and construction costs, which was repaid over 24 months. In 2016, the Company entered into a capital lease in the amount of $879,000 at an interest rate of 4.45% to finance the installation of the ICON technology for the NYU Gamma Knife equipment to be repaid over 48 months with $20,000 monthly payments beginning October 2016 through September 2020. In October 2018, the Company entered into a capital lease in the amount of $833,000 at an interest rate of 5.85% to partially finance the reload of the cobalt to be repaid over 30 months with $30,000 monthly payments from October 2018 through March 2021. As discussed in Note B, the Company adopted Topic 842 on January 1, 2019. Upon adoption of Topic 842, the capital lease obligations are accounted for as finance lease obligations with no significant change to how the obligations were accounted for. The obligations under the finance leases are as follows: December 31, 2019 2018 Finance leases - Gamma Knife $ 990,000 $ 2,387,000 Less current portion (901,000 ) (1,399,000 ) $ 89,000 $ 988,000 Effective October 1, 2018, when the NYU agreement was determined to be a to be a sales-type sublease between USN, the lessor, and NYU, the lessee, all of the leased property and equipment held by the Company was derecognized (Note E). As a result, no leased assets included in property and equipment remain on the Company’s Consolidated Balance Sheets at December 31, 2019 and 2018. Future payments as of December 31, 2019 on the finance leases are as follows: Year Ending December 31, 2020 923,000 2021 90,000 1,013,000 Less interest (23,000 ) Present value of net minimum obligation $ 990,000

Asset Retirement Obligations

Asset Retirement Obligations	12 Months Ended
	Dec. 31, 2019
Asset Retirement Obligations [Abstract]
Asset Retirement Obligations	Note H – 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 $620,000. Effective October 1, 2018, when the NYU agreement was determined to be a to be a sales-type sublease between USN, the lessor, and NYU, the lessee, the asset retirement obligation was derecognized (Note E). As a result, no asset retirement obligation remains on the Company’s Consolidated Balance Sheets at December 31, 2019 and 2018.

Concentrations

Concentrations	12 Months Ended
	Dec. 31, 2019
Concentrations [Abstract]
Concentrations	Note I - Concentrations The Company derives substantially all of its revenue from NYU. (See Note D)

Taxes

Taxes	12 Months Ended
	Dec. 31, 2019
Taxes [Abstract]
Taxes	Note J – Taxes The components of the provision for (benefit from) income taxes are as follows: Year Ended December 31, 2019 2018 Current taxes: Federal $ 271,000 $ 32,000 State 69,000 137,000 Current taxes 340,000 169,000 Deferred taxes: Federal $ (288,000 ) $ (201,000 ) State (43,000 ) (160,000 ) Deferred taxes (331,000 ) (361,000 ) Income tax provision (benefit) $ 9,000 $ (192,000 ) A reconciliation of the tax provision calculated at the statutory federal income tax rate with amounts reported follows: Year Ended December 31, 2019 2018 Income tax at the federal statutory rate $ 32,000 $ (128,000 ) State income tax, net of federal taxes 10,000 (55,000 ) Permanent differences and other (7,000 ) (9,000 ) Change in estimated effective state tax rate (26,000 ) - Income tax provision (benefit) $ 9,000 $ (192,000 ) Items which give rise to deferred tax assets and liabilities are as follows: December 31, 2019 2018 Deferred tax asset: Basis differences in unconsolidated entities, including advances and loans to those entities. $ 569,000 $ 373,000 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 18,000 - 587,000 373,000 Deferred tax liability: Deferred gain on disposal of gamma knife (526,000 ) (577,000 ) Excess of tax depreciation over book depreciation (44,000 ) (108,000 ) 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 - (2,000 ) Net deferred tax asset (liability) $ 17,000 $ (314,000 ) The Company files income tax returns in the U.S. federal jurisdiction, the State of Maryland, the State of Florida, the State of California, and the State of New York. With few possible exceptions, the Company is no longer subject to U.S. or state income tax examinations by tax authorities for years before 2016.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2019
Commitments and Contingencies [Abstract]
Commitments and Contingencies	Note K – Commitments and Contingencies [1] Operating Leases: The Company leases office space under an operating lease which was renewed in February 2018 and expires June 2023. The terms of the lease include an escalation clause for a portion of certain operating expenses. As discussed in Note B, we adopted Topic 842 as of January 1, 2019. Upon adoption of Topic 842, the Company’s office lease remained an operating lease and a lease liability in the amount of $176,000 was recognized based on the present value of the remaining minimum lease payments, discounted using the Company’s incremental borrowing rate. The related lease ROU asset was recorded in the amount of $161,000, reflecting the present value of future minimum lease payments, adjusted for deferred rent. As of December 31, 2019, the lease liability and the lease ROU asset amounted to $142,000 and $128,000, respectively. Total operating lease expense for the years ended December 31, 2019 and 2018 was $43,000 and $42,000, respectively. The maturities of the operating lease liability as of December 31, 2019 were as follows: Year Ending December 31, 2020 43,000 2021 45,000 2022 46,000 2023 24,000 158,000 Less interest (16,000 ) Present value of net minimum obligation $ 142,000 [2] NYU Gamma Knife: Capital Lease Obligations (Notes D and G): 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 in October 2012. 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, which was repaid in July 2016. In April 2016 the Company obtained lease financing of $879,000 to finance the acquisition of the ICON technology for the NYU Gamma Knife and associated installation costs. Monthly lease payments of $20,000 began in October 2016, and the final payment is due in September 2020. In October 2018, the Company entered into an additional capital lease in the amount of $833,000 to partially finance the reload of the cobalt to be repaid over 30 months with the final payment due in March 2021. Maintenance Contract: The new gamma knife installed in April 2014 included a one-year warranty. The new maintenance agreement began in April of 2015. The monthly payment increased from $20,000 to $26,000 effective August 2017, due to the addition of the ICON maintenance agreement and is in effect for 5 years. [3] Guarantees: USNC is a 20% guarantor on NeuroPartners, LLC’s lease, terminating March 2021, with respect to the gamma knife equipment, cobalt reload and associated construction, and certain leasehold improvements located at the Southern California Regional Gamma Knife Center at SARH in Upland, California. The outstanding balance on the lease obligations was $421,000 and $765,000 at December 31, 2019 and 2018, respectively. Holdings is a guarantor of the full amount of the outstanding loan with BB&T Bank entered into in 2017, as described In Note C[2]. The outstanding balance on this loan was $3,273,000 and $3,660,000 at December 31, 2019 and 2018, respectively. 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 $2,179,000 and $2,303,000 at December 31, 2019 and 2018, 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. Through May 2018, USN was a guarantor for a maximum of $1,433,000, approximately 25% of the original lease amount, on FOP’s seven-year lease. It was a guarantor jointly with most of the other members (except USNC who is not a named guarantor) of FOP. The lease was fully repaid in May 2018. 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 at December 31, 2019 and 2018. See Note C for further discussion of investments in unconsolidated entities. [4] 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, 2019
Employees' IRA Plans [Abstract]
Employees' IRA Plans	Note L - 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 each of the years ended December 31, 2019 and 2018.

The Company and its Significa_2

The Company and its Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2019
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 U.S. NeuroSurgical Physics, Inc. All significant intercompany balances and transactions have been eliminated in consolidation.
Revenue recognition	[2] Revenue recognition: In May 2014 and in subsequent updates, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2014-09, Revenue from Contracts with Customers (“Topic 606”) to clarify the principles for recognizing revenue. Topic 606 replaced Topic 605, which was the revenue recognition standard in effect through December 31, 2017. Topic 606 amended existing revenue recognition guidance and required more detailed disclosures to enable users of financial statements to understand the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. We adopted Topic 606 on January 1, 2018, using the modified retrospective basis and applied it to the Company’s sole contract with NYU at the date of adoption. The adoption of Topic 606 did not result in any significant changes to our historic revenue accounting. Our revenue is primarily generated from a leasing arrangement with New York University, which is not within the scope of Topic 606, and from the sale of maintenance services with a single performance obligation, under which revenue is recognized in a similar manner to the prior revenue standard. As discussed below, following the adoption of Topic 606, we recognized revenue in accordance with two different accounting standards: 1) Topic 606 and 2) Accounting Standards Codification (“ASC”) Topic 840, Leases (which addresses lease accounting). We adopted ASC Topic 842, Leases which replaced Topic 840, on January 1, 2019. There were no significant changes to our revenue accounting upon adoption of Topic 842 (see significant account policies, item 18, for further discussion). Under Topic 606, the core principle is to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. Topic 606 defines a five-step process to accomplish this objective, including identifying the contract with the customer and the performance obligations within the contract, determining the transaction price including estimates of any variable consideration, allocating the transaction price to each separate performance obligation, and recognizing revenue as the Company satisfies the performance obligation. The discussion below addresses our primary types of revenue as categorized by the applicable accounting standards. NYU Lease revenue: Prior to October 2018, the Company’s Gamma Knife Neuroradiosurgery Equipment Agreement with NYU (“NYU Agreement”) primarily consisted of an operating lease, and the associated patient revenue from the use of the gamma knife was primarily operating lease income. Following an amendment to the Company’s lease agreement with NYU, effective August 2016, the Company received a $30,000 minimum lease payment from NYU each month. With the exception of these fixed payments, the NYU agreement provided only for contingent rental income based on a tiered fee schedule related to the number of patient procedures and associated thresholds, with the rate per procedure decreasing as more procedures are performed. The Company recognized 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 were considered deferred revenue. At the end of each reporting period, the Company reviewed its estimated revenue for the contract year and adjusted revenue for any material changes in the estimate. At the end of the contract year, the revenue was adjusted to the actual amount received. In September 2017, USN and NYU entered into an additional amendment to the NYU Agreement, whereby NYU committed to purchase all of the gamma knife equipment at the NYU Medical Center for a purchase price of $2,400,000, consisting of 41 monthly installments of $50,000 commencing at the end of October 2017 and continuing through the end of February 2021, with a final payment of $350,000 on March 31, 2021. Upon receipt of final payment, title to all the equipment at the center will pass to NYU. This agreement requires USN to reload the cobalt in the gamma knife and to reimburse NYU for certain costs NYU incurred due to the cobalt reload. Payments received before USN satisfies its obligations to reload the cobalt and pay these costs have been recorded as deferred revenue. In October 2018, USN satisfied its obligation to reload the cobalt, and the NYU agreement was re-evaluated to be a sales-type sublease between USN, the lessor, and NYU, the lessee. At the inception of a sales-type sublease, the lessor recognizes its gross investment in the sublease, unearned income and sales price. The cost or carrying amount, if different, of the leased property plus any initial direct costs minus the present value of the unguaranteed residual value accruing to the benefit of the lessor, is charged by the lessor against income in the current period. Management has concluded that all fixed future minimum lease payments (“MLPs”) payable by NYU to USN should be included in the investment in sublease. These MLPs include fixed monthly payments of $50,000 through February 2021 and $30,000 through March 2021, as well as a final payment of $350,000 in March 2021. The present value of the MLPs was estimated to be approximately $2,447,000 and was recorded as an investment in sublease effective October 1, 2018. The patient revenue under the tiered schedule continues to be considered contingent income under the sales type lease and is recognized on a systematic basis using an average fee per procedure. NYU Maintenance Revenue: The NYU agreement, which ends in March 2021, specifies that USN is obligated to maintain the gamma knife equipment in good operating condition. This maintenance obligation is incurred through the term of the agreement while patient procedures are performed. Usage of the gamma knife machine is directly linked to the maintenance of the machine. USN bills NYU monthly for the maintenance and gamma knife services provided. The portion of the total contract consideration allocated to the maintenance services was $316,000 for both 2019 and 2018, and was recognized ratably over each year. For the remaining term of the NYU agreement, the Company expects to recognize $316,000 of maintenance revenue ratably per annum.
Cash and cash equivalents	[3] 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.
Accounts receivable	[4] Accounts receivable Accounts receivable only include amounts owed to the Company from the NYU Agreement. The Company considers these accounts receivable to be collectible at December 31, 2019 and 2018. The Company continuously monitors its relationship with NYU and would provide a charge to income, if necessary, to absorb any expected losses.
Investments in unconsolidated entities	[5] 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 FOP, MOP, and CBOP have been taken to zero. In August 2016, the FASB issued ASU 2016-15, Classification of Certain Cash Receipts and Cash Payments, which in part requires entities to assess whether distributions of cash from unconsolidated entities represent a return on the investment or a return of the investment, to appropriately classify the distributions in the statement of cash flows. Although the ASU is effective in the first quarter of 2018, we early adopted the guidance in the first quarter of 2017 due to the ongoing applicability of the new standard to the Company’s consolidated financial statements. We made an accounting policy election to use the cumulative earnings approach to determine that the distributions were returns on the investment and accordingly classified them as operating cash flows. Under the cumulative earnings approach, distributions received from the unconsolidated entity are presumed to be a return on the investment unless the distributions received by the investor, less distributions received in prior periods that were deemed to be returns of investment, exceed cumulative equity in earnings recognized by the investor.
Long-lived assets	[6] 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	[7] Depreciation and amortization: Up until the determination that the Company’s arrangement with NYU is a sales type lease, effective October 1, 2018, the Company’s gamma knife was depreciated on the straight-line method over an estimated useful life of 7 years. Leasehold improvements were also amortized on the straight-line method over 7 years, which is the shorter of the 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.
Asset retirement obligations	[8] 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.
Capital lease obligations	[9] Capital lease obligations: Effective January 1, 2019, the Company adopted ASU 2016-02, Leases, and the Company’s leases previously classified as capital leases, were determined to be finance leases. During the year ended December 31, 2018, the Company’s capital lease obligations were 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	[10] 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	[11] 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	[12] 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 2019 and 2018, and therefore, no potential dilution for the periods presented.
Advertising costs	[13] Advertising costs: The Company follows the policy of charging the costs of advertising to expense as incurred. There were no advertising costs in 2019 and 2018.
Estimates and assumptions	[14] 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	[15] 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, 2019 and 2018 because of the short maturity of these financial instruments. The carrying values of the notes receivable and the obligations under finance leases, approximate fair value because the interest rates on these instruments approximate the market rates at December 31, 2019 and 2018.
Credit risk	[16] 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 of amounts due from the medical centers. Historically, credit losses on accounts receivable have not been significant. At December 31, 2019 and 2018, substantially all of the Company’s accounts receivable were due from one customer, NYU.
Reclassifications	[17] Reclassifications: Certain amounts reported in the prior year consolidated financial statements have been reclassified to conform to the current year’s presentation.
Leases	[18] Leases: In February 2016, the FASB issued ASU 2016-02, Leases (“Topic 842”) to increase transparency and comparability among organizations by requiring (1) recognition of lease assets and lease liabilities on the balance sheet and (2) disclosure of key information about leasing arrangements. Some changes to the lessor accounting guidance were made to align both of the following: (1) the lessor accounting guidance with certain changes made to the lessee accounting guidance and (2) key aspects of the lessor accounting model with revenue recognition guidance. Topic 842 was effective for fiscal years and interim periods beginning after December 15, 2018. A modified retrospective approach is required for adoption for all leases that exist at or commence after the date of initial application with an option to use certain practical expedients. We adopted the provisions of Topic 842, as amended, as of January 1, 2019. The adoption of Topic 842 had a material impact on the Company’s Consolidated Balance Sheets due to the recognition of certain right-of-use (“ROU”) assets and lease liabilities. Although a significant amount of our revenue is now accounted for under Topic 842, this guidance did not have a material impact on our Consolidated Statements of Operations or Cash Flows. Because of the transition method we used to adopt Topic 842, Topic 842 will not be applied to periods prior to adoption and the adoption of Topic 842 had no impact on our previously reported results, or on opening equity at January 1, 2019. The Company determines if an arrangement is a lease at its inception. The Company’s current operating lease relates to office space and is discussed in Note K. The Company’s finance lease obligations and sales-type sublease are related to the NYU gamma knife. The Company’s previously-recorded capital lease obligations addressed in Note G to the consolidated financial statements were accounted for as finance lease obligations upon adoption of Topic 842. The sales-type sublease is discussed in Note E. Under Topic 842, operating leases result in the recognition of ROU assets and lease liabilities on the balance sheet. ROU assets represent our right to use the leased asset for the lease term and lease liabilities represent our obligation to make lease payments. Under Topic 842, operating lease ROU assets and liabilities are recognized at the lease commencement date based on the present value of lease payments over the lease term. The Company’s operating lease does not provide an implicit rate; therefore, upon adoption of Topic 842, the Company used its estimated incremental borrowing rate at the commencement date to determine the present value of lease payments. The operating lease ROU assets include any initial lease payments made and exclude lease incentives received. The lease terms may include options to extend or terminate the lease that are reasonably certain to be exercised. Lease expense under Topic 842 is recognized on a straight-line basis over the lease term. The tables below present financial information associated with our leases. This information is only presented as of, and for the year ended, December 31, 2019, because, as noted above, we adopted Topic 842 using a transition method that does not require application to periods prior to adoption. Classification December 31, 2019 Assets Current Finance lease assets Investment in sales-type sublease - current $ 888,000 Long-term Finance lease assets Investment in sales-type sublease - net of current portion 532,000 Operating lease assets Operating lease right-of-use asset 128,000 Total leased assets $ 1,548,000 Liabilities Current Finance lease liabilities Obligations under finance lease - current portion $ 901,000 Operating lease liabilities Operating lease right-of-use liability - current portion 36,000 Long-term Finance lease liabilities Obligations under finance lease - net of current portion 89,000 Operating lease liabilities Operating lease right-of-use liability - net of current portion 106,000 Total lease liabilities $ 1,132,000 Lease Cost Operating lease cost Selling, general and administrative $ 43,000 Finance lease cost Interest on lease liabilities Interest expense 89,000 Sublease income Interest income - sales-type sublease 132,000 Net lease cost $ - Maturity of lease liabilities (as of December 31, 2019) Operating lease Finance lease 2020 43,000 923,000 2021 45,000 90,000 2022 46,000 - 2023 24,000 - Total $ 158,000 $ 1,013,000 Less amount representing interest 16,000 23,000 Present value of lease liabilities $ 142,000 $ 990,000 Discount rate 5.850 % 4.555 %

The Company and its Significa_3

The Company and its Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2019
The Company and its Significant Accounting Policies [Abstract]
Financial Information Associated with our Leases	The tables below present financial information associated with our leases. This information is only presented as of, and for the year ended, December 31, 2019, because, as noted above, we adopted Topic 842 using a transition method that does not require application to periods prior to adoption. Classification December 31, 2019 Assets Current Finance lease assets Investment in sales-type sublease - current $ 888,000 Long-term Finance lease assets Investment in sales-type sublease - net of current portion 532,000 Operating lease assets Operating lease right-of-use asset 128,000 Total leased assets $ 1,548,000 Liabilities Current Finance lease liabilities Obligations under finance lease - current portion $ 901,000 Operating lease liabilities Operating lease right-of-use liability - current portion 36,000 Long-term Finance lease liabilities Obligations under finance lease - net of current portion 89,000 Operating lease liabilities Operating lease right-of-use liability - net of current portion 106,000 Total lease liabilities $ 1,132,000 Lease Cost Operating lease cost Selling, general and administrative $ 43,000 Finance lease cost Interest on lease liabilities Interest expense 89,000 Sublease income Interest income - sales-type sublease 132,000 Net lease cost $ -
Maturity of Lease Liabilities	Maturity of lease liabilities (as of December 31, 2019) Operating lease Finance lease 2020 43,000 923,000 2021 45,000 90,000 2022 46,000 - 2023 24,000 - Total $ 158,000 $ 1,013,000 Less amount representing interest 16,000 23,000 Present value of lease liabilities $ 142,000 $ 990,000 Discount rate 5.850 % 4.555 %

Investment in Unconsolidated _2

Investment in Unconsolidated Entities (Tables)	12 Months Ended
	Dec. 31, 2019
Neuro Partners LLC and CGK [Member]
Schedule of Equity Method Investments [Line Items]
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 December 31, 2019 2018 Patient revenue $ 1,020,000 $ 1,141,000 Net income $ 303,000 $ 590,000 USNC’s equity in income of Neuro Partners LLC and CGK $ 92,000 $ 181,000 Neuro Partners LLC and CGK Combined Condensed Balance Sheet Information December 31, 2019 2018 Current assets $ 163,000 $ 304,000 Noncurrent assets 807,000 1,064,000 Total assets $ 970,000 $ 1,368,000 Current liabilities $ 380,000 $ 399,000 Noncurrent liabilities 593,000 924,000 (Deficit) equity (3,000 ) 45,000 Total liabilities and (deficit) equity $ 970,000 $ 1,368,000
FOP [Member]
Schedule of Equity Method Investments [Line Items]
Equity Method Investment Summarized Financial Information	The following tables present the summarized financial information of FOP: FOP Condensed Income Statement Information Year Ended December 31, 2019 2018 Patient revenue $ 1,922,000 $ 2,953,000 Rental Income $ 543,000 $ 1,252,000 Net loss $ (1,377,000 ) $ (1,918,000 ) USNC’s equity in loss of FOP $ (334,000 ) $ (465,000 ) FOP Condensed Balance Sheet Information December 31, 2019 2018 Current assets $ 165,000 $ 401,000 Noncurrent assets 1,202,000 16,570,000 Total assets $ 1,367,000 $ 16,971,000 Current liabilities $ 4,003,000 $ 3,974,000 Noncurrent liabilities 1,091,000 15,360,000 Equity (3,727,000 ) (2,363,000 ) Total liabilities and equity $ 1,367,000 $ 16,971,000
Boca Oncology Partners RE, LLC ("BOPRE") [Member]
Schedule of Equity Method Investments [Line Items]
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, 2019 2018 Rental Income $ - $ - Net income (loss) $ 46,000 $ (4,000 ) USNC’s equity in income (loss) in BOPRE $ 11,000 $ (1,000 ) BOPRE Condensed Balance Sheet Information December 31, 2019 2018 Current assets $ 64,000 $ 18,000 Noncurrent assets 935,000 935,000 Total assets $ 999,000 $ 953,000 Current liabilities $ - $ - Noncurrent liabilities - - Equity 999,000 953,000 Total liabilities and equity $ 999,000 $ 953,000
Medical Oncology Partners LLC [Member]
Schedule of Equity Method Investments [Line Items]
Equity Method Investment Summarized Financial Information	The following table presents the summarized financial information of MOP: MOP Condensed Consolidated Income Statement Information Years Ended December 31, 2019 2018 Patient revenue $ 2,669,000 $ 2,257,000 Net loss $ (435,000 ) $ (282,000 ) USNC’s equity in loss in MOP $ (156,000 ) $ (101,000 ) MOP Condensed Consolidated Balance Sheet Information December 31, 2019 2018 Current assets $ 247,000 $ 41,000 Noncurrent assets 807,000 159,000 Total assets $ 1,054,000 $ 200,000 Current liabilities $ 1,907,000 $ 1,002,000 Noncurrent liabilities 427,000 33,000 Deficit (1,280,000 ) (835,000 ) Total liabilities and deficit $ 1,054,000 $ 200,000
CB Oncology Partners LLC [Member]
Schedule of Equity Method Investments [Line Items]
Equity Method Investment Summarized Financial Information	The following table presents the summarized financial information of CBOP: CBOP Condensed Income Statement Information Years Ended December 31, 2019 2018 Patient revenue $ 1,637,000 $ 956,000 Net loss $ (418,000 ) $ (1,230,000 ) USNC’s equity in loss of CBOP $ (101,000 ) $ (298,000 ) CBOP Condensed Balance Sheet Information December 31, 2019 2018 Current assets $ 380,000 $ 140,000 Noncurrent assets 4,869,000 - Total assets $ 5,249,000 $ 140,000 Current liabilities $ 3,026,000 $ 1,618,000 Noncurrent liabilities 4,019,000 - Deficit (1,796,000 ) (1,478,000 ) Total liabilities and deficit $ 5,249,000 $ 140,000

Investment in Sublease (Tables)

Investment in Sublease (Tables)	12 Months Ended
	Dec. 31, 2019
Investment in Sublease [Abstract]
Calculation of Charge Against Lease Revenue	At October 1, 2018, the charge against lease revenue was calculated as follows: Sales Price $ 2,447,000 Less: Assets Derecognized Gamma knife (3,349,000 ) Leasehold improvements (898,000 ) (4,247,000 ) Add: Liabilities Derecognized Deferred revenue 600,000 Asset retirement obligations 537,000 1,137,000 Loss on Derecognition $ (663,000 )
Future Minimum Lease Payments to be Received	Future minimum lease payments to be received as of December 31, 2019 under the investment in sublease are as follows: Year Ending December 31, 2020 960,000 2021 540,000 1,500,000 Less interest (80,000 ) Present value of net minimum obligation $ 1,420,000

Obligations Under Finance Lea_2

Obligations Under Finance Leases (Tables)	12 Months Ended
	Dec. 31, 2019
Obligations Under Finance Leases [Abstract]
Obligations under Capital Leases	The obligations under the finance leases are as follows: December 31, 2019 2018 Finance leases - Gamma Knife $ 990,000 $ 2,387,000 Less current portion (901,000 ) (1,399,000 ) $ 89,000 $ 988,000
Future Payments on Equipment Leases and Loans	Future payments as of December 31, 2019 on the finance leases are as follows: Year Ending December 31, 2020 923,000 2021 90,000 1,013,000 Less interest (23,000 ) Present value of net minimum obligation $ 990,000

Taxes (Tables)

Taxes (Tables)	12 Months Ended
	Dec. 31, 2019
Taxes [Abstract]
Components of Income Taxes Provision (Benefit)	The components of the provision for (benefit from) income taxes are as follows: Year Ended December 31, 2019 2018 Current taxes: Federal $ 271,000 $ 32,000 State 69,000 137,000 Current taxes 340,000 169,000 Deferred taxes: Federal $ (288,000 ) $ (201,000 ) State (43,000 ) (160,000 ) Deferred taxes (331,000 ) (361,000 ) Income tax provision (benefit) $ 9,000 $ (192,000 )
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, 2019 2018 Income tax at the federal statutory rate $ 32,000 $ (128,000 ) State income tax, net of federal taxes 10,000 (55,000 ) Permanent differences and other (7,000 ) (9,000 ) Change in estimated effective state tax rate (26,000 ) - Income tax provision (benefit) $ 9,000 $ (192,000 )
Deferred Tax Assets and Liabilities	Items which give rise to deferred tax assets and liabilities are as follows: December 31, 2019 2018 Deferred tax asset: Basis differences in unconsolidated entities, including advances and loans to those entities. $ 569,000 $ 373,000 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 18,000 - 587,000 373,000 Deferred tax liability: Deferred gain on disposal of gamma knife (526,000 ) (577,000 ) Excess of tax depreciation over book depreciation (44,000 ) (108,000 ) 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 - (2,000 ) Net deferred tax asset (liability) $ 17,000 $ (314,000 )

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2019
Commitments and Contingencies [Abstract]
Maturities of Operating Lease Liability	The maturities of the operating lease liability as of December 31, 2019 were as follows: Year Ending December 31, 2020 43,000 2021 45,000 2022 46,000 2023 24,000 158,000 Less interest (16,000 ) Present value of net minimum obligation $ 142,000

Organization and Business (Deta

Organization and Business (Details)	12 Months Ended
	Dec. 31, 2019CenterTerm	Dec. 23, 2016	Dec. 31, 2010
Medical Oncology Partners LLC [Member]
Equity Method Investments [Abstract]
Equity interest percentage to be acquired by subsidiary	100.00%
Florida Oncology Partners, LLC [Member] | Radiation Therapy Center [Member]
Equity Method Investments [Abstract]
Lease term	10 years
Number of options to extend agreement | Term	3
Term of option	5 years
CB Oncology Partners LLC [Member]
Equity Method Investments [Abstract]
Ownership percentage in venture	24.00%
NYU [Member]
Equity Method Investments [Abstract]
Number of gamma knife centers owned | Center	1
USNC [Member] | Medical Oncology Partners LLC [Member]
Equity Method Investments [Abstract]
Ownership percentage in venture		35.83%
USNC [Member] | Florida Oncology Partners, LLC [Member]
Equity Method Investments [Abstract]
Ownership percentage in venture			24.00%
USNC [Member] | CB Oncology Partners LLC [Member]
Equity Method Investments [Abstract]
Ownership percentage in venture			24.00%

The Company and its Significa_4

The Company and its Significant Accounting Policies, Revenue Recognition (Details)	1 Months Ended	12 Months Ended
	Aug. 31, 2016USD ($)	Dec. 31, 2019USD ($)Installment	Dec. 31, 2018USD ($)	Oct. 31, 2018USD ($)	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)	Dec. 31, 2016USD ($)
Revenue recognition [Abstract]
Present value of minimum lease payments					$ 2,447,000
Maintenance services revenue		$ 3,070,000	$ 3,424,000
Gamma Knife Cobalt Reload [Member]
Revenue recognition [Abstract]
Monthly lease payment				$ 30,000
ICON Imaging Technology [Member]
Revenue recognition [Abstract]
Monthly lease payment							$ 20,000
NYU [Member]
Revenue recognition [Abstract]
Minimum monthly operating lease payment	$ 30,000
Purchase price of gamma knife equipment						$ 2,400,000
Number of monthly installments | Installment		41
Monthly lease payment						50,000
Final lease payment amount						$ 350,000
Present value of minimum lease payments					$ 2,447,000
Maintenance services revenue		$ 316,000	316,000
Revenue, expected to recognize for remaining agreement period		$ 316,000
NYU [Member] | Gamma Knife Cobalt Reload [Member]
Revenue recognition [Abstract]
Monthly lease payment			50,000
NYU [Member] | ICON Imaging Technology [Member]
Revenue recognition [Abstract]
Monthly lease payment			30,000
Final lease payment amount			$ 350,000

The Company and its Significa_5

The Company and its Significant Accounting Policies, Cash and Cash Equivalents through Future Accounting Pronouncements (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
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 [Abstract]
Estimated useful life	7 years
Leasehold Improvements [Member]
Property, Plant and Equipment [Abstract]
Estimated useful life	7 years
Office Furniture and Computers [Member] | Minimum [Member]
Property, Plant and Equipment [Abstract]
Estimated useful life	3 years
Office Furniture and Computers [Member] | Maximum [Member]
Property, Plant and Equipment [Abstract]
Estimated useful life	7 years
Florida Oncology Partners, LLC [Member]
Investments in Unconsolidated Entities [Abstract]
Investments in unconsolidated entities	$ 0
Medical Oncology Partners LLC [Member]
Investments in Unconsolidated Entities [Abstract]
Investments in unconsolidated entities	0
CB Oncology Partners LLC [Member]
Investments in Unconsolidated Entities [Abstract]
Investments in unconsolidated entities	$ 0

The Company and its Significa_6

The Company and its Significant Accounting Policies, Leases (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Current [Abstract]
Investment in sales-type sublease - current	$ 888,000	$ 828,000
Long-term [Abstract]
Investment in sublease - net of current portion	532,000	1,421,000
Operating lease right-of-use asset	128,000	0
Total leased assets	1,548,000
Current [Abstract]
Obligations under finance lease - current portion	901,000	1,399,000
Operating lease right-of-use liability - current portion	36,000	0
Long-term [Abstract]
Obligations under finance lease - net of current portion	89,000	988,000
Operating lease right-of-use liability - net of current portion	106,000	$ 0
Total lease liabilities	1,132,000
Lease Cost [Abstract]
Net lease cost	0
Operating lease [Abstract]
2020	43,000
2021	45,000
2022	46,000
2023	24,000
Total	158,000
Less amount representing interest	16,000
Present value of lease liabilities	$ 142,000
Discount rate	5.85%
Finance Lease [Abstract]
2020	$ 923,000
2021	90,000
2022	0
2023	0
Total	1,013,000
Less amount representing interest	23,000
Present value of lease liabilities	$ 990,000
Discount rate	4.555%
Selling, General and Administrative Expenses [Member]
Lease Cost [Abstract]
Operating lease cost	$ 43,000
Interest Expense [Member]
Lease Cost [Abstract]
Finance lease cost, interest on lease liabilities	89,000
Interest Income - Sales-type Sublease [Member]
Lease Cost [Abstract]
Sublease income	$ 132,000

Investment in Unconsolidated _3

Investment in Unconsolidated Entities, The Southern California Regional Gamma Knife Center (Details)	Apr. 01, 2016USD ($)	Dec. 31, 2019USD ($)Payment	Dec. 31, 2018USD ($)	Feb. 29, 2016USD ($)
The Southern California Regional Gamma Knife Center [Abstract]
Renovation installation and operation agreement period		14 years
Lease obligation		$ 990,000
Lease payment		1,397,000	$ 1,084,000
Condensed Income Statement Information [Abstract]
Patient revenue		3,070,000	3,424,000
USNC's equity in (loss) income		$ (1,386,000)	(743,000)
Neuro Partners LLC [Member]
The Southern California Regional Gamma Knife Center [Abstract]
Ownership percentage		20.00%
Neuro Partners LLC [Member] | Lease One [Member]
The Southern California Regional Gamma Knife Center [Abstract]
Share of guarantee in lease obligation		20.00%
Lease term		7 years
Lease obligation				$ 668,000
Neuro Partners LLC [Member] | Lease Two [Member]
The Southern California Regional Gamma Knife Center [Abstract]
Lease term		5 years
Lease obligation				$ 1,663,000
Number of lease payments | Payment		60
Lease payment	$ 31,000
CGK [Member]
The Southern California Regional Gamma Knife Center [Abstract]
Ownership percentage		39.00%
Due from related parties		$ 20,000
Other advances from related parties		11,000
Neuro Partners LLC and CGK [Member]
The Southern California Regional Gamma Knife Center [Abstract]
Repayments received from related parties		20,000	0
Amounts advanced to unconsolidated entities		13,000	0
Distributions from unconsolidated entities		76,000	60,000
Recorded amount of equity method income		76,000	80,000
Condensed Income Statement Information [Abstract]
Patient revenue		1,020,000	1,141,000
Net income		303,000	590,000
USNC's equity in (loss) income		92,000	181,000
Condensed Balance Sheet Information [Abstract]
Current assets		163,000	304,000
Noncurrent assets		807,000	1,064,000
Total assets		970,000	1,368,000
Current liabilities		380,000	399,000
Noncurrent liabilities		593,000	924,000
Equity (deficit)		(3,000)	45,000
Total liabilities and equity (deficit)		$ 970,000	$ 1,368,000

Investment in Unconsolidated _4

Investment in Unconsolidated Entities, Florida Oncology Partners (Details)	1 Months Ended	12 Months Ended
	Dec. 31, 2018USD ($)shares	Dec. 31, 2019USD ($)Term	Dec. 31, 2018USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2011USD ($)	Dec. 31, 2017USD ($)	Nov. 30, 2017USD ($)	Sep. 22, 2017USD ($)
Florida Oncology Partners [Abstract]
Lease obligation		$ 990,000
Outstanding lease obligation		1,013,000
Down payment of capital leases		1,397,000	$ 1,084,000
Investments in unconsolidated entities	$ 168,000	179,000	168,000
Recorded distribution		76,000	60,000
Interest earned from the amounts owed by entity		6,000	70,000
Condensed Income Statement Information [Abstract]
Patient revenue		3,070,000	3,424,000
USNC's equity in (loss) income		$ (1,386,000)	(743,000)
FOP [Member]
Florida Oncology Partners [Abstract]
Lease term		7 years
Lease obligation		$ 17,600,000			$ 5,800,000
Percentage of guarantee obligations					25.00%
Outstanding lease obligation						$ 468,000
Down payment of capital leases				$ 1,000,000
Monthly payments for capital leases				$ 172,000
Common stock awarded as a part of bankruptcy proceedings (in shares) | shares	10,820
Investments in unconsolidated entities	$ 0	0	0
Recorded distribution		0	0
Outstanding amount	735,000	649,000	735,000
Outstanding amount, less allowances	218,000	588,000	218,000
Due from related parties	223,000	$ 61,000	223,000
Note bearing interest		6.00%
Interest earned from the amounts owed by entity		$ 38,000	30,000
Accrued interest	30,000	68,000	30,000
Allowance for accrued interest	0	68,000	0
Condensed Income Statement Information [Abstract]
Patient revenue		1,922,000	2,953,000
Rental income		543,000	1,252,000
Net loss		(1,377,000)	(1,918,000)
USNC's equity in (loss) income		(334,000)	(465,000)
Condensed Balance Sheet Information [Abstract]
Current assets	401,000	165,000	401,000
Noncurrent assets	16,570,000	1,202,000	16,570,000
Total assets	16,971,000	1,367,000	16,971,000
Current liabilities	3,974,000	4,003,000	3,974,000
Noncurrent liabilities	15,360,000	1,091,000	15,360,000
Equity	(2,363,000)	(3,727,000)	(2,363,000)
Total liabilities and equity (deficit)	16,971,000	$ 1,367,000	16,971,000
FOP [Member] | Maximum [Member]
Florida Oncology Partners [Abstract]
Amount of guarantee obligation					$ 1,433,000
FOP [Member] | Office Space [Member]
Florida Oncology Partners [Abstract]
Lease term		10 years
Loan amount							$ 4,106,000
Outstanding Loan	3,660,000	$ 3,273,000	3,660,000
Debt maturity period		7 years
FOP [Member] | Radiation Therapy Center [Member]
Florida Oncology Partners [Abstract]
Lease term		10 years
Lease obligation								$ 14,321,000
Monthly payments for capital leases		$ 164,000				$ 160,000
Maximum number of additional terms extended | Term		3
Extension of agreement		5 years
Percentage of increase of monthly payments each year		2.00%
FOP [Member] | Term Loan [Member]
Florida Oncology Partners [Abstract]
Outstanding amount	$ 517,000		$ 517,000
FOP [Member] | Letter of Credit [Member] | Office Space [Member]
Florida Oncology Partners [Abstract]
Letter of credit, amount		$ 88,000
FOP [Member] | USNC [Member]
Florida Oncology Partners [Abstract]
Ownership percentage		24.00%

Investment in Unconsolidated _5

Investment in Unconsolidated Entities, Boca Oncology Partners (Details)	1 Months Ended		12 Months Ended
	Jun. 30, 2012	Jun. 30, 2011USD ($)	Dec. 31, 2019USD ($)ft²	Dec. 31, 2018USD ($)
Boca Oncology Partners [Abstract]
Recorded investments			$ 179,000	$ 168,000
Condensed Income Statement Information [Abstract]
USNC's equity in loss			$ (1,386,000)	(743,000)
USNC [Member] | Boca West IMP [Member]
Boca Oncology Partners [Abstract]
Share of guarantee in mortgage			10.00%
Share of guarantee in outstanding mortgage			50.00%
Mortgage term of guarantee			10 years
Original balance of mortgage			$ 3,000,000
Outstanding balance on mortgage			$ 2,179,000	2,303,000
Boca Oncology Partners, LLC [Member]
Boca Oncology Partners [Abstract]
Area of real estate property (in square foot) | ft²			6,000
Boca Oncology Partners RE, LLC ("BOPRE") [Member]
Boca Oncology Partners [Abstract]
Ownership percentage			21.22%
Recorded investments			$ 179,000	168,000
Condensed Income Statement Information [Abstract]
Rental income			0	0
Net loss			46,000	(4,000)
USNC's equity in loss			11,000	(1,000)
Condensed Balance Sheet Information [Abstract]
Current assets			64,000	18,000
Noncurrent assets			935,000	935,000
Total assets			999,000	953,000
Current liabilities			0	0
Noncurrent liabilities			0	0
Equity			999,000	953,000
Total liabilities and equity (deficit)			$ 999,000	$ 953,000
Boca Oncology Partners RE, LLC ("BOPRE") [Member] | Boca West IMP [Member]
Boca Oncology Partners [Abstract]
Percentage of interest in medical office building		20.00%
Ownership percentage	23.75%
Additional investor purchased ownership percentage	3.75%
BOP and BOPRE [Member]
Boca Oncology Partners [Abstract]
Area of real estate property (in square foot) | ft²			32,000
Investments in unconsolidated entities		$ 225,000
Ownership percentage		22.50%

Investment in Unconsolidated _6

Investment in Unconsolidated Entities, Medical Oncology Partners (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2019	Dec. 31, 2018	Dec. 23, 2016
Medical Oncology Partners [Abstract]
Carrying value of investment		$ 179,000	$ 168,000
Interest earned from the amounts owed by entity		6,000	70,000
Condensed Income Statement Information [Abstract]
Patient revenue		3,070,000	3,424,000
USNC's equity in loss		$ (1,386,000)	(743,000)
Medical Oncology Partners LLC [Member]
Medical Oncology Partners [Abstract]
Equity interest percentage to be acquired by subsidiary		100.00%
Investments in unconsolidated entities		$ 450,000
Outstanding amount		1,126,000
Outstanding amount, less allowances		796,000
Due from related parties		$ 330,000	497,000
Note bearing interest		6.00%
Interest earned from the amounts owed by entity		$ 38,000	20,000
Accrued interest		58,000	20,000
Allowances for advances to unconsolidated entities		299,000	245,000
Condensed Income Statement Information [Abstract]
Patient revenue		2,669,000	2,257,000
Net loss		(435,000)	(282,000)
USNC's equity in loss	$ (12,000)	(156,000)	(101,000)
Condensed Balance Sheet Information [Abstract]
Current assets		247,000	41,000
Noncurrent assets		807,000	159,000
Total assets		1,054,000	200,000
Current liabilities		1,907,000	1,002,000
Noncurrent liabilities		427,000	33,000
Deficit		(1,280,000)	(835,000)
Total liabilities and equity (deficit)		1,054,000	$ 200,000
Medical Oncology Partners LLC [Member] | Other Investor [Member]
Medical Oncology Partners [Abstract]
Investments in unconsolidated entities		105,000
Medical Oncology Partners LLC [Member] | USNC [Member]
Medical Oncology Partners [Abstract]
Investments in unconsolidated entities		173,000
Ownership percentage				35.83%
Carrying value of investment		149,000		$ 161,000
Medical Oncology Partners LLC [Member] | USNC [Member] | Dr. Jaime Lozano [Member]
Medical Oncology Partners [Abstract]
Investments in unconsolidated entities		$ 345,000
Ownership percentage		76.67%
Percentage of equity interest to an additional investor as a consulting fee for services		5.00%

Investment in Unconsolidated _7

Investment in Unconsolidated Entities, CB Oncology Partners (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
CB Oncology Partners [Abstract]
Interest earned from the amounts owed by entity	$ 6,000	$ 70,000
Condensed Income Statement Information [Abstract]
Patient revenue	3,070,000	3,424,000
USNC's equity in loss	$ (1,386,000)	(743,000)
CB Oncology Partners LLC Member [Member]
CB Oncology Partners [Abstract]
Ownership percentage	24.00%
Amount of additional investment contributed by company	$ 25,000
Outstanding amount	2,207,000
Allowances on outstanding amount	1,207,000	503,000
Due from related parties	$ 1,000,000	1,401,000
Note bearing interest	6.00%
Interest earned from the amounts owed by entity	$ 103,000	45,000
Accrued interest	148,000	45,000
Condensed Income Statement Information [Abstract]
Patient revenue	1,637,000	956,000
Net loss	(418,000)	(1,230,000)
USNC's equity in loss	(101,000)	(298,000)
Condensed Balance Sheet Information [Abstract]
Current assets	380,000	140,000
Noncurrent assets	4,869,000	0
Total assets	5,249,000	140,000
Current liabilities	3,026,000	1,618,000
Noncurrent liabilities	4,019,000	0
Deficit	(1,796,000)	(1,478,000)
Total liabilities and equity (deficit)	$ 5,249,000	$ 140,000

Agreement with New York Unive_2

Agreement with New York University on Behalf of New York University Medical Center (Details)

1 Months Ended

12 Months Ended

Jul. 31, 2018USD ($)

Sep. 30, 2017USD ($)

Dec. 31, 2019USD ($)Installment

Dec. 31, 2018USD ($)

Dec. 31, 2016USD ($)Party

Dec. 31, 2009USD ($)

Dec. 31, 2008USD ($)

Oct. 31, 2018USD ($)

Jun. 30, 2017USD ($)

Apr. 30, 2016USD ($)

Dec. 31, 2014USD ($)

Dec. 31, 2013USD ($)

Agreement With New York University [Abstract]

Lease obligation

$ 990,000

NYU Revenue Recognition [Abstract]

Maintenance services revenue

3,070,000

$ 3,424,000

NYU Accounts Receivable and Contract Balances [Abstract]

Accounts receivable

356,000

318,000

Perfexion Gamma Knife [Member]

Agreement With New York University [Abstract]

Lease obligation

$ 990,000

2,387,000

Monthly lease payment

$ 78,000

Maximum estimated site work cost

$ 1,088,000

ICON Imaging Technology [Member]

Agreement With New York University [Abstract]

Lease obligation

$ 879,000

Monthly lease payment

20,000

Gamma Knife Cobalt Reload [Member]

Agreement With New York University [Abstract]

Lease obligation

$ 833,000

Monthly lease payment

$ 30,000

NYU [Member]

Agreement With New York University [Abstract]

Term of lease agreement with NYC

7 years

Term of option

3 years

Purchase price of gamma knife equipment

2,400,000

Number of monthly installments | Installment

41

Monthly lease payment

50,000

Final lease payment amount

$ 350,000

Estimated fair value of equipment

$ 2,570,000

NYU Revenue Recognition [Abstract]

Maintenance services revenue

$ 3,070,000

3,424,000

Lease Income

2,754,000

3,108,000

NYU [Member] | Maintenance [Member]

NYU Revenue Recognition [Abstract]

Maintenance services revenue

$ 316,000

316,000

NYU [Member] | Perfexion Gamma Knife [Member]

Agreement With New York University [Abstract]

Term of lease agreement with NYC

7 years

Extension of agreement

12 years

Cost of new equipment installed

$ 3,742,000

$ 3,742,000

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

Agreement With New York University [Abstract]

Term of lease agreement with NYC

6 years

Lease obligation

$ 4,700,000

Monthly lease payment

$ 20,000

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

Agreement With New York University [Abstract]

Term of lease agreement with NYC

2 years

Lease obligation

$ 250,000

NYU [Member] | ICON Imaging Technology [Member]

Agreement With New York University [Abstract]

Term of lease agreement with NYC

4 years

Cost of new equipment installed

816,000

Lease obligation

879,000

Monthly maintenance agreement cost

$ 6,000

Number of parties agreed to receive payment | Party

2

Monthly lease payment

30,000

$ 30,000

Final lease payment amount

350,000

NYU [Member] | Gamma Knife Cobalt Reload [Member]

Agreement With New York University [Abstract]

Term of lease agreement with NYC

30 months

Cost of new equipment installed

$ 925,000

Lease obligation

833,000

Installation costs of technology

$ 578,000

Monthly lease payment

50,000

Cobalt reload cost

$ 1,503,000

Investment in Sublease (Details

Investment in Sublease (Details)	12 Months Ended
	Dec. 31, 2019USD ($)Installment	Dec. 31, 2018USD ($)	Oct. 31, 2018USD ($)	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)	Dec. 31, 2016USD ($)	Apr. 30, 2016USD ($)
Balance Sheet Disclosures [Abstract]
Sales price				$ 2,447,000
Less: Assets Derecognized [Abstract]
Gamma knife				(3,349,000)
Leasehold improvements				(898,000)
Assets derecognized				(4,247,000)
Add: Liabilities Derecognized [Abstract]
Deferred revenue				600,000
Asset retirement obligations				537,000
Liabilities derecognized				$ 1,137,000
Loss on Derecognition		$ (663,000)
Gamma Knife Cobalt Reload [Member]
Capital Leases of Lessee [Abstract]
Monthly lease payment			$ 30,000
ICON Imaging Technology [Member]
Capital Leases of Lessee [Abstract]
Monthly lease payment						$ 20,000
NYU [Member]
Capital Leases of Lessee [Abstract]
Purchase price of gamma knife equipment					$ 2,400,000
Number of monthly installments | Installment	41
Monthly lease payment					50,000
Final lease payment amount					$ 350,000
NYU [Member] | Gamma Knife Cobalt Reload [Member]
Capital Leases of Lessee [Abstract]
Monthly lease payment		50,000
Cobalt reload cost		1,503,000
NYU [Member] | ICON Imaging Technology [Member]
Capital Leases of Lessee [Abstract]
Monthly lease payment		30,000					$ 30,000
Final lease payment amount		350,000
Total final lease payment		$ 380,000
Sublease [Member]
Future Minimum Lease Payments Receivable [Abstract]
2020	$ 960,000
2021	540,000
Total	1,500,000
Less interest	(80,000)
Present value of net minimum obligation	$ 1,420,000

Obligations Under Finance Lea_3

Obligations Under Finance Leases (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018	Oct. 31, 2018	Dec. 31, 2016	Dec. 31, 2014	Dec. 31, 2013	Mar. 31, 2009
Obligation under capital leases [Abstract]
Finance leases - Gamma Knife	$ 990,000
Less current portion	(901,000)	$ (1,399,000)
Capital lease obligations, noncurrent	89,000	988,000
Finance Lease [Abstract]
2020	923,000
2021	90,000
Total	1,013,000
Less interest	(23,000)
Present value of net minimum obligation	$ 990,000
Perfexion Gamma Knife [Member]
Capital Lease [Abstract]
Equipment financed term	7 years
Capital lease asset under construction							$ 3,742,000
Monthly payments for capital leases						$ 78,000
Modified equipment capitalized cost under agreement						$ 4,700,000
Interest rate on lease						4.49%
Obligation under capital leases [Abstract]
Finance leases - Gamma Knife	$ 990,000	2,387,000
Less current portion	(901,000)	(1,399,000)
Capital lease obligations, noncurrent	89,000	988,000
Finance Lease [Abstract]
2020	923,000
2021	90,000
Total	1,013,000
Less interest	(23,000)
Present value of net minimum obligation	$ 990,000	$ 2,387,000
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
ICON Imaging Technology [Member]
Capital Lease [Abstract]
Equipment financed term	48 months
Monthly payments for capital leases				$ 20,000
Interest rate on lease				4.45%
Obligation under capital leases [Abstract]
Finance leases - Gamma Knife				$ 879,000
Finance Lease [Abstract]
Present value of net minimum obligation				$ 879,000
Gamma Knife, Cobalt Reload [Member]
Capital Lease [Abstract]
Equipment financed term	30 months
Monthly payments for capital leases			$ 30,000
Interest rate on lease			5.85%
Obligation under capital leases [Abstract]
Finance leases - Gamma Knife			$ 833,000
Finance Lease [Abstract]
Present value of net minimum obligation			$ 833,000

Asset Retirement Obligations (D

Asset Retirement Obligations (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Asset Retirement Obligations [Abstract]
Estimated cost to remove the gamma knife agreement	$ 620,000
Asset retirement obligations	$ 0	$ 0

Taxes (Details)

Taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Current taxes [Abstract]
Federal	$ 271,000	$ 32,000
State	69,000	137,000
Current taxes	340,000	169,000
Deferred taxes [Abstract]
Federal	(288,000)	(201,000)
State	(43,000)	(160,000)
Deferred taxes	(331,000)	(361,000)
Income tax provision (benefit)	9,000	(192,000)
Reconciliation of Tax Provision (Benefit) [Abstract]
Income tax at the federal statutory rate	32,000	(128,000)
State income tax, net of federal taxes	10,000	(55,000)
Permanent differences and other	(7,000)	(9,000)
Change in estimated effective state tax rate	(26,000)	0
Income tax provision (benefit)	9,000	(192,000)
Deferred tax asset [Abstract]
Basis differences in unconsolidated entities, including advances and loans to those entities	569,000	373,000
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	18,000	0
Deferred tax assets, gross	587,000	373,000
Deferred tax liability [Abstract]
Deferred gain on disposal of gamma knife	(526,000)	(577,000)
Excess of tax depreciation over book depreciation	(44,000)	(108,000)
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	0	(2,000)
Deferred tax assets	$ 17,000
Deferred tax liabilities		$ (314,000)

Commitments and Contingencies,

Commitments and Contingencies, Operating Leases, Gamma Knife and Maintenance Contract (Details) - USD ($)

Sep. 01, 2014

Jul. 31, 2018

Aug. 31, 2017

Apr. 30, 2015

Dec. 31, 2019

Dec. 31, 2018

Dec. 31, 2009

Dec. 31, 2008

Oct. 31, 2018

Sep. 30, 2017

Apr. 30, 2016

Dec. 31, 2014

Dec. 31, 2013

Operating Leases [Abstract]

Operating Lease and Lease Liability

$ 176,000

$ 0

ROU asset

161,000

0

Lease ROU asset

128,000

0

Operating lease expense

43,000

42,000

Maturities of operating lease liability [Abstract]

2020

43,000

2021

45,000

2022

46,000

2023

24,000

Total

158,000

Less interest

(16,000)

Present value of net minimum obligation

142,000

Gamma Knife [Abstract]

Operating lease amount

$ 142,000

Maintenance Contract [Abstract]

Warranty term of maintenance agreement

1 year

Monthly maintenance agreement cost

$ 26,000

$ 20,000

Maintenance agreement

5 years

Perfexion Gamma Knife [Member]

Gamma Knife [Abstract]

Monthly lease payment

$ 78,000

Gamma Knife Cobalt Reload [Member]

Gamma Knife [Abstract]

Monthly lease payment

$ 30,000

NYU [Member]

Gamma Knife [Abstract]

Equipment financed term

7 years

Monthly lease payment

$ 50,000

NYU [Member] | Perfexion Gamma Knife [Member]

Gamma Knife [Abstract]

Cost of new equipment installed

$ 3,742,000

$ 3,742,000

Equipment financed term

7 years

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

Maturities of operating lease liability [Abstract]

Present value of net minimum obligation

$ 4,700,000

Gamma Knife [Abstract]

Equipment financed term

6 years

Operating lease amount

4,700,000

Capital lease obligation

$ 879,000

Lease payment due

$ 78,000

Interest on lease

$ 18,000

Monthly lease payment

$ 20,000

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

Maturities of operating lease liability [Abstract]

Present value of net minimum obligation

250,000

Gamma Knife [Abstract]

Equipment financed term

2 years

Operating lease amount

$ 250,000

NYU [Member] | Gamma Knife Cobalt Reload [Member]

Gamma Knife [Abstract]

Cost of new equipment installed

$ 925,000

Equipment financed term

30 months

Capital lease obligation

$ 833,000

Monthly lease payment

$ 50,000

Commitments and Contingencies_2

Commitments and Contingencies, Guarantees and Product Liability (Details) - USD ($)	1 Months Ended	12 Months Ended
	May 31, 2018	Dec. 31, 2019	Dec. 31, 2018
Guarantees [Abstract]
Liability associated with guarantee		$ 11,000	$ 11,000
Product Liability [Abstract]
Professional medical and general liability policies limits		$ 3,000,000
FOPRE [Member] | Lease Guarantee [Member]
Guarantees [Abstract]
Percentage of guarantee obligations	25.00%
Lease term		7 years
Amount of guarantee obligation	$ 1,433,000
Liability associated with guarantee		$ 11,000	11,000
Outstanding loan balance		$ 3,273,000	3,660,000
Neuro Partners, LLC [Member] | Lease and Leasehold Improvements Guarantee [Member]
Guarantees [Abstract]
Percentage of guarantee obligations		20.00%
Operating lease payable		$ 421,000	765,000
Boca West IMP [Member] | Mortgage Guarantee [Member]
Guarantees [Abstract]
Percentage of guarantee obligations		10.00%
Percentage of outstanding balance in mortgage		50.00%
Term of mortgage		10 years
Original balance of mortgage		$ 3,000,000
Outstanding balance on mortgage		$ 2,179,000	$ 2,303,000

Employees' IRA Plans (Details)

Employees' IRA Plans (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Employees' IRA Plans [Abstract]
Employer discretionary contribution amount	$ 14	$ 14