v3.24.0.1
PREPAID EXPENSES AND OTHER CURRENT ASSETS
 12 Months Ended
Dec. 31, 2023
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]  
PREPAID EXPENSES AND OTHER CURRENT ASSETS

NOTE 6:      PREPAID EXPENSES AND OTHER CURRENT ASSETS

 
   
As of December 31,
  
   
2023
    
2022
  
Vendor non-trade receivables1
  
$
102,991
    
$
147,597
  
Government authorities
    
167,221
      
55,670
  
Loan receivables2
    
55,418
      
-
  
Interest from marketable securities
    
7,515
      
6,235
  
Prepaid expenses and other
    
45,249
      
31,580
  
Total prepaid expenses and other current assets
  
$
378,394
    
$
241,082
  
 
1 Vendor non-trade receivables derived from the sale of components to manufacturing vendors who manufacture products, components and other testing equipment for the Company. The Company purchases these components directly from other suppliers. The Company does not reflect the sale of these components to the contract manufacturers in its revenues.
 
2 Loan receivables are loans to third parties. The loan repayments are expected on a monthly or annual basis as per the contractual terms of each loan agreement. The loans bear interest that represent market interest rate. The amortized cost of the loan receivable approximates its fair value as of December 31, 2023.