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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2013
INCOME TAXES [Abstract] |
Significant Components of Deferred Tax Assets and Liabilities |
Significant components of the Company's deferred tax assets and liabilities are as follows:
|  | December 31 |
|  | 2013 |  |  | 2012 |
Deferred tax assets: |  |  |  |  |  |
Carryforward tax losses |  | $ | 16,638 |  |  | $ | 15,836 |
Temporary differences |  |  | 1,749 |  |  |  | 932 |
|  |  | 18,387 |  |  |  | 16,768 |
Less - valuation allowance |  |  | (18,387 | ) |  |  | (16,768 | )
Net deferred tax assets |  | $ | - |  |  | $ | - |
Components of Income (Loss) Before Income Taxes |
The components of loss before income taxes are as follows:
|  | Year ended December 31, |
|  | 2013 |  |  | 2012 |  |  | 2011 |
Domestic |  | $ | (1,618 | ) |  | $ | (5,684 | ) |  | $ | (2,038 | )
Foreign |  |  | 198 |  |  |  | (183 | ) |  |  | 134 |
Loss before income taxes |  | $ | (1,420 | ) |  | $ | (5,867 | ) |  | $ | (1,904 | )
Reconciliation of Theoretical Tax Benefit and Actual Tax Expense |
| Reconciliation of the theoretical tax benefit and the actual tax expense:
|  | Year ended December 31, |
|  | 2013 |  |  | 2012 |  |  | 2011 |
Loss before income taxes, as reported in the statements of operations |  | $ | (1,420 | ) |  | $ | (5,867 | ) |  | $ | (1,904 | )
Statutory tax rate in Israel |  |  | 25 | % |  |  | 25 | % |  |  | 24 | %
Theoretical tax benefit |  | $ | (355 | ) |  | $ | (1,467 | ) |  | $ | (457 | )
Increase (decrease) in income taxes resulting from: |  |  |  |  |  |  |  |  |  |  |  |
Tax rate differential on foreign subsidiaries |  |  | 19 |  |  |  | (11 | ) |  |  | 18 |
Non-deductible expenses and other permanent differences |  |  | 165 |  |  |  | 185 |  |  |  | 175 |
Change of deferred tax 2012 as result of tax rate change |  |  | (727 | ) |  |  | - |  |  |  | - |
Utilization of tax losses in respect of which deferred tax assets were not recorded in prior years |  |  | (469 | ) |  |  | - |  |  |  | - |
Differences in taxes arising from differences between Israeli currency income and dollar income, net |  |  | 186 |  |  |  |  |  |  |  |  |
Losses and timing differences for which no deferred taxes were recorded |  |  | 1,619 |  |  |  | 1,083 |  |  |  | 234 |
Other |  |  | (438 | ) |  |  | 330 |  |  |  | 30 |
Income taxes |  | $ | - |  |  | $ | 120 |  |  | $ | - |

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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from 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 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 + Details
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- Definition Tabular disclosure of income before income tax between domestic and foreign jurisdictions. + References Reference 1: 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)(1)(i)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 + Details
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