TRANSACTIONS WITH RELATED PARTIES (Tables) (TAT Technologies Ltd [Member])

12 Months Ended

Dec. 31, 2012

Transactions with related parties:

	Year ended December 31,
	2012		2011		2010

Management fees to shareholders (see item e below)	$	359	$	400	$	400

Schedule of Amounts Due From (To) Related Parties

Balances with related parties:

	December 31,
	2012			2011
KMN Capital (USA) Inc. - current asset	$	-		$	94
TAT Industries - current asset (1)		54			724
Total asset	$	54		$	818

Bental Non controlling interest - current liability	$	(60	)	$	(85	)
FAVS - current liability		(29	)		(80	)
Isal Amlat Investment (1993) Ltd.		(23	)		-
Total liability	$	(112	)	$	(165	)

(1)

Results from certain expenses incurred by TAT Industries and borne by the Company. The debt bears interest at the rate equal to the interest rate agreed between TAT Industries and its lending banks.

TAT Industries [Member]

Schedule of Related Party Transactions

Transactions with TAT Industries:

	Year ended December 31,
	2012		2011		2010

Management fees (1)	$	50	$	50	$	50
Lease expenses (2)	$	416	$	408	$	371

(1)

According to the agreement between TAT and TAT Industries, TAT Industries will pay the Company an annual management fee in the amount of $50. The management fees are recorded as a reduction of general and administration expenses.

(2)

During 2000, TAT entered into a lease agreement with TAT Industries, pursuant to which the Company leases from TAT Industries approximately 344,000 square feet, including 90,000 square feet of manufacturing, office and storage space, for a period of 24 years and eleven months for an annual rental fee which is subject to revaluation every fifth year by a real estate appraiser, with an additional incremental payment of 2% per year.

In 2010, following a revaluation by a real estate appraiser, the rental fee was increased to $400 per year with an additional incremental payment of 2% per year. The rental fee will be revaluated again in 2015 (the "Next Revaluation"). The Company's Audit Committee has reapproved the said agreement until the Next Revaluation.