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INCOME TAX EXPENSE (Tables) | 12 Months Ended
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Dec. 31, 2021
Income Tax Disclosure [Abstract] |
SCHEDULE OF DEFERRED INCOME TAXES | Deferred taxes are comprised of the following components: SCHEDULE OF DEFERRED INCOME TAXES
|  | As of December 31 |  |  | As of December 31 |
|  | 2021 |  |  | 2020 |
Deferred tax assets |  |  |  |  |  |  |  |
Deferred research and development expenses |  | $ | 38 |  |  | $ | 26 |
Employee compensation and benefits |  | $ | 19 |  |  | $ | 50 |
Operating loss carryforward |  | $ | 7,264 |  |  | $ | 7,110 |
Operating lease right of use asset |  | $ | 68 |  |  |  | - |
Accrued severance pay |  | $ | 13 |  |  | $ | 42 |
Total deferred tax assets |  | $ | 7,402 |  |  | $ | 7,228 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Differences between tax basis and carrying values of loans |  | $ | 39 |  |  | $ | - |
Operating lease right of use liability |  | $ | 70 |  |  |  | - |
Intangible assets associated with business combinations |  | $ | 956 |  |  | $ | 420 |
Total deferred tax liabilities |  | $ | 1,065 |  |  |  | 420 |
Net deferred tax assets before valuation allowance |  | $ | 6,337 |  |  | $ | 6,808 |
Valuation allowance |  |  | (7,230 | ) |  |  | (7,076 | )
Net deferred tax liabilities |  | $ | 893 |  |  | $ | 268 |
SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSE (BENEFITS) | Income tax expenses are comprised as follows: SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSE (BENEFITS)
|  | 2021 |  |  | 2020 |
|  | Year ended 31, |
|  | 2021 |  |  | 2020 |
Current tax expenses |  | $ | 302 |  |  | $ | 452 |
Tax benefit in respect of prior years |  | $ | (73 | ) |  | $ | (126 | )
Deferred tax income |  | $ | (139 | ) |  | $ | (145 | )
Taxes on income |  | $ | 90 |  |  | $ | 181 |
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 statements of operations is as follows: SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION
|  | 2021 |  |  | 2020 |
|  | Year ended 31, |
|  | 2021 |  |  | 2020 |
Income before income taxes as reported in the combined consolidated statements of operations |  | $ | 681 |  |  | $ | 2,510 |
Statutory tax rate the US |  |  | 21 | % |  |  | 21 | %
Theoretical tax expense |  | $ | 143 |  |  | $ | 527 |
Increase (decrease) in tax expenses resulting from: |  |  |  |  |  |  |  |
Lower tax rates for preferred technology enterprises |  |  | (262 | ) |  |  | (412 | )
Non-deductible expenses |  |  | 10 |  |  |  | 15 |
Tax benefits in respect of prior years |  |  | (73 | ) |  |  | (126 | )
Change in valuation allowance |  |  | 154 |  |  |  | 73 |
Others |  |  | 118 |  |  |  | 104 |
Taxes on income |  | $ | 90 |  |  | $ | 181 |
SCHEDULE OF LOSS (INCOME) FROM CONTINUING OPERATIONS, BEFORE TAXES ON INCOME | F. Income before taxes includes the following components: SCHEDULE OF LOSS (INCOME) FROM CONTINUING OPERATIONS, BEFORE TAXES ON INCOME
|  | 2021 |  |  | 2020 |
|  | Year ended 31, |
|  | 2021 |  |  | 2020 |
USA |  | $ | (164 | ) |  | $ | (65 | )
Israel |  |  | 845 |  |  |  | 2,575 |
Total loss before taxes on income |  | $ | 681 |  |  | $ | 2,510 |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32639-109319 + Details
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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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