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INCOME TAXES (Tables) | 9 Months Ended
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Sep. 30, 2022
Income Tax Disclosure [Abstract] |
SCHEDULE OF DEFERRED INCOME TAXES | Deferred taxes are comprised of the following components: SCHEDULE OF DEFERRED INCOME TAXES
|  | As of September 30 |  |  | As of December 31 |
|  | 2022 |  |  | 2021 |
Deferred tax assets |  |  |  |  |  |  |  |
Deferred research and development expenses |  | $ | 34 |  |  | $ | 38 |
Employee compensation and benefits |  | $ | 12 |  |  | $ | 19 |
Operating loss carryforward |  | $ | 7,670 |  |  | $ | 7,477 |
Accrued severance pay |  | $ | 12 |  |  | $ | 13 |
Total deferred tax assets |  | $ | 7,728 |  |  | $ | 7,547 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Differences between tax basis and carrying values of loans |  | $ | - |  |  | $ | 184 |
Intangible assets associated with business combinations |  | $ | 1,853 |  |  | $ | 1,026 |
Total deferred tax liabilities |  | $ | 1,853 |  |  |  | 1,210 |
Net deferred tax assets before valuation allowance |  | $ | 5,875 |  |  | $ | 6,337 |
Valuation allowance |  |  | (7,666 | ) |  |  | (7,230 | )
Net deferred tax liabilities |  | $ | 1,791 |  |  | $ | 893 |
SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSE (BENEFITS) | Income tax expenses are comprised as follows: SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSE (BENEFITS)
|  | 2022 |  |  | 2021 |
|  | For the nine months ended September 30 |
|  | 2022 |  |  | 2021 |
Current tax expenses |  | $ | 393 |  |  | $ | 78 |
Tax benefit in respect of prior years |  | $ | (102 | ) |  | $ | (54 | )
Deferred tax income |  | $ | (227 | ) |  | $ | (65 | )
Total |  | $ | 63 |  |  | $ | (41 | )
|  | 2022 |  |  | 2021 |
|  | For the three months ended September 30 |
|  | 2022 |  |  | 2021 |
Current tax expenses |  | $ | 130 |  |  | $ | (23 | )
Taxes expenses (benefit) in respect of previous years |  | $ | 21 |  |  | $ | (18 | )
Deferred tax income |  | $ | (96 | ) |  | $ | (40 | )
Total Income tax expenses |  | $ | 55 |  |  | $ | (81 | )
SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION | A 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 statement of operations is as follows: SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION
|  | 2022 |  |  | 2021 |
|  | For the nine months ended September 30 |
|  | 2022 |  |  | 2021 |
Income before income taxes as reported in the consolidated statements of operations |  | $ | 33 |  |  | $ | 44 |
Statutory tax rate in USA |  |  | 21 | % |  |  | 21 | %
Theoretical tax expense |  | $ | 7 |  |  | $ | 9 |
Increase (decrease) in tax expenses resulting from: |  |  |  |  |  |  |  |
Lower tax rates for preferred technology enterprises |  |  | (322 | ) |  |  | (29 | )
Non-deductible expenses |  |  | 5 |  |  |  | 1 |
Tax benefits in respect of prior years |  |  | (102 | ) |  |  | (54 | )
Change in valuation allowance |  |  | 436 |  |  |  | 58 |
Others |  |  | 39 |  |  |  | (26 | )
Taxes on income |  | $ | 63 |  |  | $ | (41 | )
SCHEDULE OF LOSS (INCOME) FROM CONTINUING OPERATIONS, BEFORE TAXES ON INCOME | F. Loss from continuing operations, before taxes on income, consists of the following: SCHEDULE OF LOSS (INCOME) FROM CONTINUING OPERATIONS, BEFORE TAXES ON INCOME
|  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
|  | For the nine months ended September 30 |  |  | For the three months ended September 30 |
|  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
USA |  | $ | 385 |  |  | $ | 69 |  |  | $ | 190 |  |  | $ | 27 |
Israel |  |  | 574 |  |  |  | 185 |  |  |  | 432 |  |  |  | 71 |
Total loss before taxes on income |  | $ | 959 |  |  | $ | 254 |  |  | $ | 622 |  |  | $ | 98 |

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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 https://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319 + Details
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