XML 84 R68.htm IDEA: XBRL DOCUMENT
v3.8.0.1

Taxes on Income - Additional Information (Detail) € in Thousands |  | 12 Months Ended
--- | --- | ---
Dec. 29, 2016 | Dec. 31, 2018 | Dec. 31, 2017 USD ($) | Dec. 31, 2017 ILS (₪) | Dec. 31, 2017 EUR (€) | Dec. 31, 2016 USD ($) | Dec. 31, 2015 USD ($)
Income Taxes [Line Items] |  |  |  |  |  |  |
Effective income tax rate |  |  | 35.00% | 35.00% | 35.00% |  |
Transition income tax |  |  | $ 5,635,000 |  |  |  |
Consolidated revenue |  |  | 87,507,000 |  |  | $ 72,653,000 | $ 59,499,000
Unrecognized tax benefits |  |  | 2,224,000 |  |  | 3,784,000 | $ 3,076,000
Accrued interest related to unrecognized tax benefits |  |  | 0 |  |  | 130,000 |
Accrue penalties related to unrecognized tax benefits |  |  | 0 |  |  | $ 0 |
Decrease in unrecognized tax benefit from prior years tax audit |  |  | 3,003,000 |  |  |  |
Net operating loss carryforwards, federal |  |  | $ 12,541,000 |  |  |  |
Loss carryforwards begin to expire |  |  | 2030 | 2030 | 2030 |  |
Scenario Forecast |  |  |  |  |  |  |
Income Taxes [Line Items] |  |  |  |  |  |  |
Effective income tax rate |  | 21.00% |  |  |  |  |
Income not eligible for Approved Enterprise benefits |  |  |  |  |  |  |
Income Taxes [Line Items] |  |  |  |  |  |  |
Effective income tax rate |  |  | 24.00% | 24.00% | 24.00% | 25.00% | 26.50%
Foreign tax jurisdictions |  |  |  |  |  |  |
Income Taxes [Line Items] |  |  |  |  |  |  |
Accrued interest related to unrecognized tax benefits |  |  | $ 130,000 |  |  |  |
Decrease in unrecognized tax benefit from prior years tax audit |  |  | $ 1,805,000 |  |  |  |
Israel Tax Authority | Intellectual Property |  |  |  |  |  |  |
Income Taxes [Line Items] |  |  |  |  |  |  |
Effective income tax rate |  |  | 12.00% | 12.00% | 12.00% |  |
French Government | January 1, 2018 | Income up to 500,000 Euros |  |  |  |  |  |  |
Income Taxes [Line Items] |  |  |  |  |  |  |
Effective income tax rate |  |  | 28.00% | 28.00% | 28.00% |  |
French Government | January 1, 2018 | Income above 500,000 Euros |  |  |  |  |  |  |
Income Taxes [Line Items] |  |  |  |  |  |  |
Effective income tax rate |  |  | 33.33% | 33.33% | 33.33% |  |
French Government | Tax Year 2019 | Income up to 500,000 Euros |  |  |  |  |  |  |
Income Taxes [Line Items] |  |  |  |  |  |  |
Effective income tax rate |  |  | 28.00% | 28.00% | 28.00% |  |
French Government | Tax Year 2019 | Income above 500,000 Euros |  |  |  |  |  |  |
Income Taxes [Line Items] |  |  |  |  |  |  |
Effective income tax rate |  |  | 31.00% | 31.00% | 31.00% |  |
French Government | Tax Year 2020 |  |  |  |  |  |  |
Income Taxes [Line Items] |  |  |  |  |  |  |
Effective income tax rate |  |  | 28.00% | 28.00% | 28.00% |  |
French Government | Tax Year 2021 |  |  |  |  |  |  |
Income Taxes [Line Items] |  |  |  |  |  |  |
Effective income tax rate |  |  | 26.50% | 26.50% | 26.50% |  |
French Government | Tax Year 2022 |  |  |  |  |  |  |
Income Taxes [Line Items] |  |  |  |  |  |  |
Effective income tax rate |  |  | 25.00% | 25.00% | 25.00% |  |
Dividends Paid to Foreign Companies | Israel Tax Authority |  |  |  |  |  |  |
Income Taxes [Line Items] |  |  |  |  |  |  |
Effective income tax rate |  |  | 4.00% | 4.00% | 4.00% |  |
Maximum | Technological Preferred Enterprise |  |  |  |  |  |  |
Income Taxes [Line Items] |  |  |  |  |  |  |
Consolidated revenue | ₪ |  |  |  | ₪ 10,000,000,000 |  |  |
Maximum | French Government | January 1, 2018 |  |  |  |  |  |  |
Income Taxes [Line Items] |  |  |  |  |  |  |
Taxable income | € |  |  |  |  | € 500,000 |  |
Maximum | French Government | Tax Year 2019 |  |  |  |  |  |  |
Income Taxes [Line Items] |  |  |  |  |  |  |
Taxable income | € |  |  |  |  | € 500,000 |  |
Ireland |  |  |  |  |  |  |
Income Taxes [Line Items] |  |  |  |  |  |  |
Effective income tax rate |  |  | 12.50% | 12.50% | 12.50% |  |
Open tax years |  |  | Subject to review by the applicable taxing authorities for the Irish subsidiary, are 2012 and subsequent years. | Subject to review by the applicable taxing authorities for the Irish subsidiary, are 2012 and subsequent years. | Subject to review by the applicable taxing authorities for the Irish subsidiary, are 2012 and subsequent years. |  |
Net operating loss carryforwards, foreign |  |  | $ 61,608,000 |  |  |  |
Ireland | Interest income |  |  |  |  |  |  |
Income Taxes [Line Items] |  |  |  |  |  |  |
Effective income tax rate |  |  | 25.00% | 25.00% | 25.00% |  |
Israel |  |  |  |  |  |  |
Income Taxes [Line Items] |  |  |  |  |  |  |
Open tax years |  |  | Subject to review by the applicable taxing authorities for the Israeli subsidiary, are 2014 and subsequent years. | Subject to review by the applicable taxing authorities for the Israeli subsidiary, are 2014 and subsequent years. | Subject to review by the applicable taxing authorities for the Israeli subsidiary, are 2014 and subsequent years. |  |
Israel | Tax Year 2016 |  |  |  |  |  |  |
Income Taxes [Line Items] |  |  |  |  |  |  |
Effective income tax rate | 24.00% |  |  |  |  |  |
Israel | January 1, 2017 |  |  |  |  |  |  |
Income Taxes [Line Items] |  |  |  |  |  |  |
Effective income tax rate | 25.00% |  |  |  |  |  |
Israel | January 1, 2018 |  |  |  |  |  |  |
Income Taxes [Line Items] |  |  |  |  |  |  |
Effective income tax rate | 23.00% |  |  |  |  |  |
Israel | Foreign ownership exceeds 90% |  |  |  |  |  |  |
Income Taxes [Line Items] |  |  |  |  |  |  |
Effective income tax rate |  |  | 10.00% | 10.00% | 10.00% |  |
Israel | Foreign ownership exceeds 49% |  |  |  |  |  |  |
Income Taxes [Line Items] |  |  |  |  |  |  |
Effective income tax rate |  |  | 20.00% | 20.00% | 20.00% |  |
Israel | Minimum |  |  |  |  |  |  |
Income Taxes [Line Items] |  |  |  |  |  |  |
Tax exemption period, undistributed income |  |  | 2 years | 2 years | 2 years |  |
Israel | Maximum |  |  |  |  |  |  |
Income Taxes [Line Items] |  |  |  |  |  |  |
Effective income tax rate |  |  | 24.00% | 24.00% | 24.00% |  |
Tax exemption period, undistributed income |  |  | 10 years | 10 years | 10 years |  |
France |  |  |  |  |  |  |
Income Taxes [Line Items] |  |  |  |  |  |  |
Effective income tax rate |  |  | 33.33% | 33.33% | 33.33% |  |
Open tax years |  |  | Subject to review by the applicable taxing authorities for the French subsidiaries, are 2015 and subsequent years. | Subject to review by the applicable taxing authorities for the French subsidiaries, are 2015 and subsequent years. | Subject to review by the applicable taxing authorities for the French subsidiaries, are 2015 and subsequent years. |  |
Net operating loss carryforwards, foreign |  |  | $ 6,807,000 |  |  |  |
California state |  |  |  |  |  |  |
Income Taxes [Line Items] |  |  |  |  |  |  |
Loss carryforwards begin to expire |  |  | 2030 | 2030 | 2030 |  |
Net operating loss carryforwards |  |  | $ 8,279,000 |  |  |  |
Development Area A | Israel Tax Authority | Intellectual Property |  |  |  |  |  |  |
Income Taxes [Line Items] |  |  |  |  |  |  |
Effective income tax rate |  |  | 7.50% | 7.50% | 7.50% |  |

X
- Definition Federal net operating loss carry forward. + References No definition available. + Details
Name: | ceva_FederalNetOperatingLossCarryForward
Namespace Prefix: | ceva_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Foreign net operating loss carry forwards. + References No definition available. + Details
Name: | ceva_ForeignNetOperatingLossCarryForwards
Namespace Prefix: | ceva_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Income Taxes [Line Items] + References No definition available. + Details
Name: | ceva_IncomeTaxesLineItems
Namespace Prefix: | ceva_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Net operating loss carryforwards. + References No definition available. + Details
Name: | ceva_NetOperatingLossCarryforwards
Namespace Prefix: | ceva_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Net operating loss carryforwards begins to expire. + References No definition available. + Details
Name: | ceva_NetOperatingLossCarryforwardsBeginsToExpire
Namespace Prefix: | ceva_
Data Type: | xbrli:gYearItemType
Balance Type: | na
Period Type: | duration

X
- Definition Open tax years by jurisdiction. + References No definition available. + Details
Name: | ceva_OpenTaxYearsByJurisdiction
Namespace Prefix: | ceva_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tax cuts and jobs Act of 2017 transition tax income tax expense benefit. + References No definition available. + Details
Name: | ceva_TaxCutsAndJobsActOf2017TransitionTaxIncomeTaxExpenseBenefit
Namespace Prefix: | ceva_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Tax exemption period. + References No definition available. + Details
Name: | ceva_TaxExemptionPeriod
Namespace Prefix: | ceva_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Taxable income subject to lower tax rate. + References No definition available. + Details
Name: | ceva_TaxableIncomeSubjectToLowerTaxRate
Namespace Prefix: | ceva_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Percentage of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32698-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)(2)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 + Details
Name: | us-gaap_EffectiveIncomeTaxRateContinuingOperations
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.1) -URI http://asc.fasb.org/extlink&oid=63488584&loc=d3e20235-122688 + Details
Name: | us-gaap_Revenues
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of unrecognized tax benefits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=84230637&loc=SL6600010-109319 + Details
Name: | us-gaap_UnrecognizedTaxBenefits
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of decrease in unrecognized tax benefits resulting from tax positions taken in prior period tax returns. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -Subparagraph (a)(1) -URI http://asc.fasb.org/extlink&oid=84230637&loc=SL6600010-109319 + Details
Name: | us-gaap_UnrecognizedTaxBenefitsDecreasesResultingFromPriorPeriodTaxPositions
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of statutory penalties accrued for a tax position claimed or expected to be claimed by the entity, in its tax return. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32718-109319 + Details
Name: | us-gaap_UnrecognizedTaxBenefitsIncomeTaxPenaltiesAccrued
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of interest expense accrued for an underpayment of income taxes. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32718-109319 + Details
Name: | us-gaap_UnrecognizedTaxBenefitsInterestOnIncomeTaxesAccrued
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Details
Name: | us-gaap_StatementScenarioAxis=us-gaap_ScenarioForecastMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeTaxAuthorityAxis=ceva_IncomeNotEligibleForApprovedEnterpriseBenefitsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeTaxAuthorityAxis=us-gaap_ForeignCountryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeTaxAuthorityNameAxis=us-gaap_IsraelTaxAuthorityMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_IntellectualPropertyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeTaxAuthorityNameAxis=us-gaap_MinistryOfTheEconomyFinanceAndIndustryFranceMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TaxPeriodAxis=ceva_TaxYear2018Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementScenarioAxis=ceva_IncomeUpToFiveHundredThousandsEurosMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementScenarioAxis=ceva_IncomeAboveFiveHundredThousandsEurosMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TaxPeriodAxis=ceva_TaxYear2019Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TaxPeriodAxis=ceva_TaxYear2020Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TaxPeriodAxis=ceva_TaxYear2021Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TaxPeriodAxis=ceva_TaxYear2022Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DividendsAxis=ceva_DividendsPaidToForeignCompaniesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RangeAxis=us-gaap_MaximumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | dei_LegalEntityAxis=ceva_TechnologicalPreferredEnterpriseMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementGeographicalAxis=country_IE
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeStatementLocationAxis=us-gaap_InterestIncomeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementGeographicalAxis=country_IL
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TaxPeriodAxis=us-gaap_TaxYear2016Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TaxPeriodAxis=us-gaap_TaxYear2017Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeTaxAuthorityAxis=ceva_PercentageOwnershipOneMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeTaxAuthorityAxis=ceva_PercentageOwnershipTwoMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RangeAxis=us-gaap_MinimumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementGeographicalAxis=country_FR
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementGeographicalAxis=stpr_CA
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementGeographicalAxis=ceva_DevelopmentAreaMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |