Significant Accounting Policies (Tables)

12 Months Ended

Aug. 31, 2012

Significant Accounting Policies [Abstract]

Estimated useful lives of assets

	Useful Life
Land		N/A
Buildings and improvements		39 years
Equipment, furniture and fixtures		5 years

Financial assets and liabilities measured at fair value on a recurring basis

	Quoted prices in active markets for identical		Significant other observable inputs		Significant unobservable
	(Level 1)		(Level 2)		(Level 3)
Assets
Investments available-for-sale	$	—	$	16,828,886	$	—
Trading securities		1,280,518		—		—

Percentage of gross patient service revenue by financial class

	2012			2011
Workers’ Compensation		11	%		26	%
Commercial		40	%		39	%
Medicare		28	%		17	%
Medicaid		1	%		1	%
Self-Pay		16	%		13	%
Other		4	%		4	%

Gross revenues and contractual allowances for Pasadena facility

	2012			2011
Gross billed charges	$	19,619,903		$	22,138,821
Contractual allowance (1)		14,088,670			24,116,028
Net revenue	$	5,531,233		$	(1,977,207	)
Contractual allowance percentage (1)		72	%		109	%

⁽¹⁾ The contractual allowance percentage, excluding the stop-loss fee dispute amount booked in the quarter ended May 31, 2011, which is discussed below, would have been 63% for the year ended August 31, 2011.

Activity in the noncontrolling interest liability account

Balance August 31, 2010	$	79,595
Loss allocated to noncontrolling interest holders		(15,978	)
Distribution to noncontrolling interest holders		(98,350	)
Loss on purchase of noncontrolling interest		98,350
Balance August 31, 2011		63,617
Loss allocated to noncontrolling interest holders		(47,358	)
Capital contributions from / distributions to new noncontrolling interest holders, net		50,000
Balance August 31, 2012	$	66,259