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INVENTORIES

6 Months Ended

Jun. 30, 2014

NOTE 4:-

INVENTORIES

	June 30,		December 31,
	2014		2013
	Unaudited

Raw materials	$	548	$	884
Work in process		329		420
Finished products (*)		3,340		3,048

	$	4,217	$	4,352

(*)

Includes amounts of $ 2,305 and $ 2,109 at June 30, 2014 and December 31, 2013, respectively, with respect to inventory delivered to customers but for which revenue recognition criteria have not been met.

- Definition

The entire disclosure for inventory. This may include, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the major classes of inventory, and the nature of the cost elements included in inventory. If inventory is stated above cost, accrued net losses on firm purchase commitments for inventory and losses resulting from valuing inventory at the lower-of-cost-or-market may also be included. For LIFO inventory, may disclose the amount and basis for determining the excess of replacement or current cost over stated LIFO value and the effects of a LIFO quantities liquidation that impacts net income.

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