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TAXES ON INCOME (Tables) | 12 Months Ended
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Dec. 31, 2018
Income Tax Disclosure [Abstract] |
Profit Before Income Tax Expense (Benefit) Included In The Statement Of Operations |
|  | Profit before tax and income tax expense included in the consolidated statements of comprehensive income:
|  | Year ended December 31, |
|  | 2018 |  |  | 2017 |  |  | 2016 |
Loss before income tax expense: |  |  |  |  |  |  |  |  |
Israel |  |  | (2,663 | ) |  |  | (3,701 | ) |  |  | (2,767 | )
Foreign jurisdictions |  |  | 119 |  |  |  | - |  |  |  | 200 |
|  |  | (2,544 | ) |  |  | (3,701 | ) |  |  | (2,567 | )
Current tax expense: |  |  |  |  |  |  |  |  |
Israel |  |  | 14 |  |  |  | - |  |  |  | - |
Foreign jurisdictions |  |  | 49 |  |  |  | 74 |  |  |  | 73 |
|  |  | 63 |  |  |  | 74 |  |  |  | 73 |
Deferred taxes: |  |  |  |  |  |  |  |  |  |  |  |
Israel |  |  | - |  |  |  | - |  |  |  | 1,085 |
|  |  | - |  |  |  | - |  |  |  | 1,085 |
Income tax expense |  |  | 63 |  |  |  | 74 |  |  |  | 1,158 |
Reconciliation Of The Theoretical Income Tax Expense To The Actual Income Tax Expense | A reconciliation of the theoretical income tax benefit, assuming all income is taxable at the statutory rates applicable in Israel, and the actual income tax expense, is as follows:
|  | Year ended December 31, |
|  | 2018 |  |  | 2017 |  |  | 2016 |
Loss before income tax expense as reported in the consolidated statements of comprehensive income |  |  | (2,544 | ) |  |  | (3,701 | ) |  |  | (2,567 | )
Statutory tax rates |  |  | 23 | % |  |  | 24 | % |  |  | 25 | %
Theoretical tax benefit calculated |  |  | (585 | ) |  |  | (888 | ) |  |  | (642 | )
Changed in liability for undistributed income of subsidiaries |  |  | - |  |  |  | 29 |  |  |  | 37 |
Losses and other items for which a valuation allowance was provided |  |  | 271 |  |  |  | 1,218 |  |  |  | 1,160 |
Change in effective on corporate tax rate |  |  | - |  |  |  | (49 | ) |  |  | (17 | )
Changes in deferred tax of carryforward losses due to sale of investment in previously consolidated subsidiaries |  |  | - |  |  |  | - |  |  |  | 492 |
Tax benefit (expense) arising from "Preferred enterprises" |  |  | 189 |  |  |  | 296 |  |  |  | 250 |
Foreign tax rate differential in subsidiaries |  |  | 22 |  |  |  | 44 |  |  |  | 20 |
Other |  |  | 166 |  |  |  | (576 | ) |  |  | (142 | )
Total |  |  | 648 |  |  |  | 962 |  |  |  | 1,800 |
Income tax expense |  |  | 63 |  |  |  | 74 |  |  |  | 1,158 |
Deferred Tax Assets And Liabilities | Deferred taxes reflect the tax effects of temporary differences were been the carrying amounts of assets and liabilities for financial reporting purposes and such amounts for income tax purposes. Significant components of the Company's deferred tax liabilities and assets are as follows:
|  | December 31, |
|  | 2018 |  |  | 2017 |
Deferred tax assets: |  |  |  |  |  |
Net operating loss carryforwards (in Israel) |  |  | 3,892 |  |  |  | 3,614 |
Capital loss carryforwards (in Israel) |  |  | 2,137 |  |  |  | 1,170 |
Severance benefits |  |  | 25 |  |  |  | 28 |
Provision for vacation |  |  | 174 |  |  |  | 218 |
Tax credit carryforward |  |  | 992 |  |  |  | 1,065 |
Allowance for doubtful accounts |  |  | 29 |  |  |  | 37 |
Total gross deferred tax assets |  |  | 7,249 |  |  |  | 6,132 |
Less valuation allowance |  |  | (6,418 | ) |  |  | (5,256 | )
Net deferred tax assets |  |  | 831 |  |  |  | 876 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Undistributed income of subsidiaries |  |  | (275 | ) |  |  | (275 | )
Fixed assets - differences in depreciation |  |  | (556 | ) |  |  | (601 | )
Total gross deferred tax liabilities |  |  | (831 | ) |  |  | (876 | )

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