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TAXES ON INCOME (Tables) | 12 Months Ended
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Dec. 31, 2021
Income Tax Disclosure [Abstract] |
Profit Before Income Tax Expense (Benefit) Included In The Statement Of Operations | e.Profit before tax and taxes on income included in the consolidated statements of comprehensive income:
|  | Year ended December 31, |
|  | 2021 |  |  | 2020 |  |  | 2019 |
Income before income tax expense: |  |  |  |  |  |  |  |  |
Israel |  |  | 1,330 |  |  |  | 2,504 |  |  |  | 1,741 |
Foreign jurisdictions |  |  | 172 |  |  |  | 175 |  |  |  | 129 |
|  |  | 1,502 |  |  |  | 2,679 |  |  |  | 1,870 |
Current tax expense: |  |  |  |  |  |  |  |  |  |  |  |
Israel |  |  | - |  |  |  | - |  |  |  | - |
Foreign jurisdictions |  |  | 57 |  |  |  | 38 |  |  |  | 32 |
|  |  | 57 |  |  |  | 38 |  |  |  | 32 |
Deferred taxes (income) expenses: |  |  |  |  |  |  |  |  |  |  |  |
Israel |  |  | (3,594 | ) |  |  | 33 |  |  |  | 45 |
|  |  | (3,594 | ) |  |  | 33 |  |  |  | 45 |
Income tax (benefit) expense, net |  |  | (3,537 | ) |  |  | 71 |  |  |  | 77 |
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, |
|  | 2021 |  |  | 2020 |  |  | 2019 |
Income before income tax expense as reported in the consolidated statements of comprehensive income |  |  | 1,502 |  |  |  | 2,679 |  |  |  | 1,870 |
Statutory tax rates |  |  | 23 | % |  |  | 23 | % |  |  | 23 | %
Theoretical tax expense calculated |  |  | 345 |  |  |  | 616 |  |  |  | 430 |
Losses and other items for which a valuation allowance was provided (released) |  |  | (3,563 | ) |  |  | 419 |  |  |  | (38 | )
Realization of carryforward tax losses for which valuation allowance was provided |  |  | (261 | ) |  |  | (692 | ) |  |  | (250 | )
Tax benefit arising from "Preferred enterprises" |  |  | (93 | ) |  |  | (303 | ) |  |  | (109 | )
Foreign tax rate differential in subsidiaries |  |  | 17 |  |  |  | (3 | ) |  |  | 22 |
Non-deductible items and others |  |  | 18 |  |  |  | 34 |  |  |  | 22 |
Total |  |  | (3,882 | ) |  |  | (545 | ) |  |  | (353 | )
Income tax (benefit) expense |  |  | (3,537 | ) |  |  | 71 |  |  |  | 77 |
Deferred Tax Assets And Liabilities | Deferred taxes reflect the tax effects of temporary differences between 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, |
|  | 2021 |  |  | 2020 |
Deferred tax assets: |  |  |  |  |  |
Net operating loss carryforwards (in Israel) |  |  | 3,265 |  |  |  | 3,284 |
Capital loss carryforwards (in Israel) |  |  | 2,549 |  |  |  | 2,485 |
Long-term tax receivables |  |  | - |  |  |  | 1,171 |
Reserves and other |  |  | 252 |  |  |  | 251 |
Total gross deferred taxes |  |  | 6,066 |  |  |  | 7,191 |
Less valuation allowance |  |  | (2,549 | ) |  |  | (6,195 | )
Deferred tax assets, net |  |  | 3,517 |  |  |  | 996 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Undistributed income of subsidiaries |  |  | (290 | ) |  |  | (263 | )
Property and equipment |  |  | (677 | ) |  |  | (817 | )
Total deferred tax liabilities |  |  | (967 | ) |  |  | (1,080 | )
Net deferred tax assets (liabilities) |  |  | 2,550 |  |  |  | (84 | )

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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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319 + Details
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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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32687-109319 + Details
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