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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 9 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2023 | Dec. 31, 2022
Accounting Policies [Abstract] |  |
ESTIMATED USEFUL LIVES OF PROPERTY AND EQUIPMENT |  | Property and equipment are presented at cost less accumulated depreciation. Depreciation is calculated based on the straight-line method over the estimated useful lives of the assets, at the following annual rates: ESTIMATED USEFUL LIVES OF PROPERTY AND EQUIPMENT
|  | % |
Research equipment and software |  |  | 25-33 |
Furniture and office equipment |  |  | 7 |
Leasehold improvements |  |  | Over the lease period |
SCHEDULE OF FINANCIAL ASSETS FAIR VALUE MEASUREMENT | The following tables summarizes the Company’s financial assets subject to fair value measurement and the level of inputs used in such measurements as of September 30, 2023 and December 31, 2022: SCHEDULE OF FINANCIAL ASSETS FAIR VALUE MEASUREMENT
|  | As of September 30, 2023 |
|  | Total |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |
Marketable securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. treasury securities |  | $ | 6,220 |  |  | $ | 6,220 |  |  | $ | - |  |  | $ | - |
Money market mutual funds |  |  | 598 |  |  |  | 598 |  |  |  | - |  |  |  | - |
|  | $ | 6,818 |  |  | $ | 6,818 |  |  | $ | - |  |  | $ | - |
|  | As of December 31, 2022 |
|  | Total |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |
Cash equivalents: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. treasury securities |  | $ | 1,247 |  |  | $ | 1,247 |  |  | $ | - |  |  | $ | - |
Marketable securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. treasury securities |  | $ | 3,761 |  |  | $ | 3,761 |  |  | $ | - |  |  | $ | - |
Money market mutual funds |  |  | 1,999 |  |  |  | 1,999 |  |  |  | - |  |  |  | - |
|  | $ | 5,760 |  |  | $ | 5,760 |  |  | $ | - |  |  | $ | - |

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- Definition Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2 + Details
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