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Other Payables
 12 Months Ended
Dec. 31, 2023
Other Payables [Abstract]  
OTHER PAYABLES

NOTE 8 - OTHER PAYABLES:

 

   December 31 
   2023   2022 
   U.S. dollars in thousands 
Accrued expenses   356    571 
Employees and related institutions   2,083    1,779 
    2,439    2,350 

 

The carrying amounts of other payables, which are financial liabilities, is a reasonable approximation of their fair value since the effect of discounting is immaterial.