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TAXES ON INCOME (Tables)

12 Months Ended

Dec. 31, 2014

TAXES ON INCOME [Abstract]

Significant Components of Deferred Tax Assets and Liabilities

			December 31
			2014					2013
Deferred tax assets:
Carryforward tax losses			$	14,781				$	16,638
Research and development credit				513					635
Accrued social benefits and other				767					1,114
				16,061					18,387
Less - valuation allowance				(16,061	)				(18,387	)
Net deferred tax assets			$	-				$	-

Components of Income (Loss) Before Income Taxes

		Year ended December 31,
		2014					2013					2012
Domestic		$	3,350				$	(1,618	)			$	(5,684	)
Foreign			(2,444)					198					(183	)
Income (loss) before income taxes		$	906				$	(1,420	)			$	(5,867	)

Reconciliation of Theoretical Tax Benefit and Actual Tax Expense

		Year ended December 31,
		2014					2013					2012
Income (loss) before income taxes, as reported in the statements of operations		$	906				$	(1,420	)			$	(5,867	)
Statutory tax rate in Israel			26.5	%				25	%				25	%
Theoretical tax benefit		$	240				$	(355	)			$	(1,467	)
Increase (decrease) in income taxes resulting from:
Tax rate differential on foreign subsidiaries			(176)					19					(11	)
Non-deductible expenses and other permanent differences			222					165					185
Change of deferred tax 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			1,715					186
Losses and timing differences for which no deferred taxes were recorded			(2,326)					1,619					1,083
withholding taxes that were deducted by the Company's clients			180										120
Other			325					(438	)				210
Income taxes		$	180				$	-				$	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

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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

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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

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