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TAXES ON INCOME (Tables) | 12 Months Ended
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Dec. 31, 2019
Income Tax Disclosure [Abstract] |
Schedule of Income Tax Expense (Benefit) |
The income tax expense (benefit) for the years ended December 31, 2017, 2018 and 2019 consisted of the following:
|  | Year ended December 31, |
|  | 2017 |  |  | 2018 |  |  | 2019 |
Current |  | $ | 1,200 |  |  | $ | 3,350 |  |  | $ | 2,734 |
Deferred |  |  | 497 |  |  |  | (6,601 | ) |  |  | (258 | )
|  | $ | 1,697 |  |  | $ | (3,251 | ) |  | $ | 2,476 |
Domestic (Israel) |  | $ | 1,533 |  |  | $ | (5,919 | ) |  | $ | 781 |
Foreign |  |  | 164 |  |  |  | 2,668 |  |  |  | 1,695 |
|  | $ | 1,697 |  |  | $ | (3,251 | ) |  | $ | 2,476 |
Schedule of Deferred Income Taxes | Significant components of the Company's deferred tax assets and liabilities are as follows:
|  | December 31, |
|  | 2018 |  |  | 2019 |
Deferred tax assets: |  |  |  |  |  |
Net operating loss carry forward |  | $ | 75,755 |  |  | $ | 71,653 |
Temporary differences mainly relating to Research and Development, reserves and allowances |  |  | 24,875 |  |  |  | 25,773 |
Deferred tax asset before valuation allowance |  |  | 100,630 |  |  |  | 97,426 |
Valuation allowance |  |  | (93,154 | ) |  |  | (89,320 | )
Deferred tax asset |  |  | 7,476 |  |  |  | 8,106 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Other temporary differences |  |  | (28 | ) |  |  | - |
Deferred tax asset, net |  | $ | 7,448 |  |  | $ | 8,106 |
Schedule of Income (Loss) Before Taxes |
Income (Loss) before taxes is comprised as follows:
|  | Year ended December 31, |
|  | 2017 |  |  | 2018 |  |  | 2019 |
Domestic |  | $ | 13,145 |  |  | $ | 17,921 |  |  | $ | (2,171 | )
Foreign |  |  | 4,112 |  |  |  | 1,874 |  |  |  | 2,952 |
|  | $ | 17,257 |  |  | $ | 19,795 |  |  | $ | 781 |
Schedule of Income Tax Reconciliation | Reconciliation between the theoretical tax expense, assuming all income is taxed at the statutory tax rate applicable to income of the Company and the actual tax expense as reported in the statements of operations is as follows:
|  | Year ended December 31, |
|  | 2017 |  |  | 2018 |  |  | 2019 |
Income before taxes as reported in the consolidated statements of operations |  | $ | 17,257 |  |  | $ | 19,795 |  |  | $ | 781 |
Statutory tax rate |  |  | 24 | % |  |  | 23 | % |  |  | 23 | %
Theoretical tax income on the above amount at the Israeli statutory tax rate |  | $ | 4,142 |  |  | $ | 4,553 |  |  | $ | 180 |
Non-deductible expenses |  |  | 290 |  |  |  | 1,299 |  |  |  | 519 |
Non-deductible expenses related to employee stock options |  |  | 289 |  |  |  | 376 |  |  |  | 472 |
Changes in tax rate |  |  | 124 |  |  |  | 179 |  |  |  | (5 | )
Losses in respect of which no deferred taxes were generated (including changes in valuation allowance) |  |  | (3,225 | ) |  |  | (4,068 | ) |  |  | 977 |
Recognition of deferred taxes during the year, for which valuation allowance was provided in prior years |  |  | - |  |  |  | (7,200 | ) |  |  | - |
Other |  |  | 77 |  |  |  | 1,610 |  |  |  | 333 |
Actual tax expense (benefit) |  | $ | 1,697 |  |  | $ | (3,251 | ) |  | $ | 2,476 |
Schedule of Changes In Unrecognized Tax Benefits |
A reconciliation of the beginning and ending balances of unrecognized tax benefits related to uncertain tax positions is as follows:
|  | December 31, |
|  | 2018 |  |  | 2019 |
Beginning balance |  | $ | 2,160 |  |  | $ | 2,373 |
Decreases in tax positions for prior years |  |  | (304 | ) |  |  | (406 | )
Increases related to tax positions taken during prior years |  |  | 18 |  |  |  | 40 |
Increase related to tax positions taken during the current year |  |  | 499 |  |  |  | 485 |
Ending balance |  | $ | 2,373 |  |  | $ | 2,492 |

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- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 + Details
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