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TAXES ON INCOME (Tables) (TAT Technologies Ltd [Member]) | 12 Months Ended
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Dec. 31, 2012
TAT Technologies Ltd [Member] |
Income Taxes [Line Items] |
Schedule of Reconciliation of Tax Provisions to the Domestic and Effective Tax Rate |
|  | Year ended December 31, |
|  | 2012 |  |  | 2011 |  |  | 2010 |
Income (loss) before taxes on income (tax benefit) as reported in the statements of income |  | $ | 4,070 |  |  | $ | (1,730 | ) |  | $ | (6,906 | )
Statutory tax rate in Israel |  |  | 25 | % |  |  | 24 | % |  |  | 25 | %
Theoretical taxes on income (tax benefit) |  | $ | 1,018 |  |  | $ | (415 | ) |  | $ | (1,726 | )
Increase (decrease) in taxes on income resulting from: |  |  |  |  |  |  |  |  |  |  |  |
Tax adjustment for foreign subsidiaries subject to a different tax rate |  |  | 434 |  |  |  | (86 | ) |  |  | (1,118 | )
Reduced tax rate on income derived from "Preferred Enterprises" plans |  |  | (114 | ) |  |  | 177 |  |  |  | - |
Exempt income |  |  | (4 | ) |  |  | (10 | ) |  |  | - |
Permanent differences |  |  | 387 |  |  |  | (36 | ) |  |  | - |
Valuation allowance |  |  | 499 |  |  |  | - |  |  |  | - |
Deferred taxes on impairment of share in affiliated company |  |  | - |  |  |  | - |  |  |  | (1,332 | )
Tax in respect of prior years |  |  | (83 | ) |  |  | (80 | ) |  |  | (50 | )
Non-deductible expenses |  |  | (51 | ) |  |  | 134 |  |  |  | 73 |
Taxes on income (tax benefit) as reported in the statements of income (loss) |  | $ | 2,086 |  |  | $ | (316 | ) |  | $ | (4,153 | )
Schedule of Income (Loss) from Continuing Operations Before Income Tax Domestic and Foreign |
Income (loss) before taxes on income (tax benefit) is comprised as follows:
|  | Year ended December 31, |
|  | 2012 |  |  | 2011 |  |  | 2010 |
Domestic (Israel) |  | $ | 837 |  |  | $ | 964 |  |  | $ | 2,766 |
Foreign (United States) |  |  | 3,233 |  |  |  | (2,694 | ) |  |  | (9,672 | )
|  | $ | 4,070 |  |  | $ | (1,730 | ) |  | $ | (6,906 | )
Schedule of Components of Income Tax Provision |
Taxes on income (tax benefit) included in the statements of income:
|  | Year ended December 31, |
|  | 2012 |  |  | 2011 |  |  | 2010 |
Current: |  |  |  |  |  |  |  |  |
Domestic (Israel) |  | $ | 282 |  |  | $ | 371 |  |  | $ | 570 |
Foreign (United States) |  |  | 287 |  |  |  | 213 |  |  |  | (611 | )
|  |  | 569 |  |  |  | 584 |  |  |  | (41 | )
Deferred: |  |  |  |  |  |  |  |  |  |  |  |
Domestic (Israel) |  |  | 119 |  |  |  | 218 |  |  |  | 46 |
Foreign (United States) |  |  | 1,481 |  |  |  | (1,038 | ) |  |  | (4,108 | )
|  |  | 1,600 |  |  |  | (820 | ) |  |  | (4,062 | )
Previous years: |  |  |  |  |  |  |  |  |  |  |  |
Domestic (Israel) |  |  | (45 | ) |  |  | (126 | ) |  |  | (50 | )
Foreign (United States) |  |  | (38 | ) |  |  | 46 |  |  |  | - |
|  |  | (83 | ) |  |  | (80 | ) |  |  | (50 | )
|  | $ | 2,086 |  |  | $ | (316 | ) |  | $ | (4,153 | )
Schedule of Deferred Tax Assets and Liabilities |
|  | December 31, |
|  | 2012 |  |  | 2011 |
Deferred tax assets (liabilities): |  |  |  |  |  |
Allowance for doubtful accounts |  | $ | 133 |  |  | $ | 73 |
Unrealized gains |  |  | 131 |  |  |  | 138 |
Provisions for employee benefits |  |  | 270 |  |  |  | 227 |
Inventory |  |  | 1,171 |  |  |  | 1,939 |
Other temporary differences |  |  | 417 |  |  |  | 187 |
Deferred tax assets - short-term- other accounts receivables |  | $ | 2,122 |  |  | $ | 2,564 |
Goodwill and intangible assets |  | $ | 884 |  |  | $ | 1,273 |
Property, plant and equipment |  |  | 707 |  |  |  | 762 |
Provisions for employee benefits and other temporary differences |  |  | 64 |  |  |  | 70 |
Tax credits carryforward |  |  | 274 |  |  |  | 106 |
Capital and state tax losses carryforward |  |  | 1,823 |  |  |  | 184 |
Net operating losses carryforward |  |  | 606 |  |  |  | 1,458 |
Deferred tax assets, before valuation allowance - Long-term |  |  | 4,358 |  |  |  | 3,853 |
Valuation allowance |  |  | (1,823 | ) |  |  | (184 | )
Deferred tax assets, net - Long-term |  | $ | 2,535 |  |  | $ | 3,669 |
Other temporary differences Deferred tax Liabilities - Short-term- other accounts payable |  | $ | (126 | ) |  | $ | (179 | )
Property, plant and equipment and intangible assets |  |  | (1,457 | ) |  |  | (1,388 | )
Other |  |  | (33 | ) |  |  | (25 | )
Deferred tax Liabilities - Long-term |  | $ | (1,490 | ) |  | $ | (1,413 | )
Summary of Changes in Valuation Allowance for Deferred Tax Assets |
Balance, January 1, 2010 |  | $ | - |
Addition charged to expenses |  |  | 200 |
Balance, December 31,2010 |  |  | 200 |
Deductions |  |  | (16 | )
Balance, December 31,2011 |  |  | 184 |
Addition charged to expenses |  |  | 1,639 |
Balance, December 31,2012 |  | $ | 1,823 |
Reconciliation of the Amount of Unrecognized Tax Benefits |
|  | Amount |
Balance at January 1, 2010 |  | $ | - |
Additions for tax positions of prior years |  |  | 84 |
Balance at December 31, 2010 |  |  | 84 |
Exchange rate differences |  |  | 2 |
Balance at December 31, 2011 |  | $ | 86 |
Exchange rate differences |  |  | (2 | )
Balance at December 31, 2012 |  | $ | 84 |

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