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TAXES ON INCOME (Tables) (TAT Technologies Ltd [Member])

12 Months Ended

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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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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