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TAXES ON INCOME (Tables)

12 Months Ended

Dec. 31, 2013

TAXES ON INCOME [Abstract]

Schedule of Deferred Income Taxes

Deferred income taxes reflect the net tax effect of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of the Company's deferred tax liabilities and assets are as follows:

		December 31,
		2013				2012
Assets in respect of:
Allowances and provisions		$	112			$	313
Intangible assets			227				142
Net operating loss carry forward (1)			8,272				8,116
			8,611				8,571
Valuation allowance (2)			(8,611	)			(8,571	)
			-				-
Liabilities in respect of intangible assets			-				-
Net deferred tax Liability		$	-			$	-

(1) See Note 14b.

(2) In 2013 and 2012, the Company has provided valuation allowances on deferred tax assets that results from tax loss carry forward and other reserves and allowances due to its history of operating losses and current uncertainty about the ability to realize these deferred tax assets in the future. Net change in valuation allowance during 2013 amounts to an increase of $40.

Schedule of Tax Benefit (Taxes on Income)

Taxes on income (tax benefit) is comprised as follows:

		Year ended December 31,
		2013				2012				2011
Current		$	13			$	(187	)		$	(172	)
Prior years			-				-				-
		$	13			$	(187	)		$	(172	)
Domestic			7				(195	)			(172	)
Foreign			6				8				-
		$	13			$	(187	)		$	(172	)

Schedule of Profit (Loss) before Taxes

Profit (Loss) before taxes is comprised as follows:

		Year ended December 31,
		2013				2012				2011
Domestic		$	(41	)		$	(766	)		$	(3,429	)
Foreign			54				30				43
		$	13			$	(736	)		$	(3,386	)

Reconciliation of Uncertain Tax Positions

Uncertain tax positions:

		December 31,
		2013				2012
Uncertain tax positions, beginning of year		$	31			$	172
Decreases in tax positions for prior years			-				(172	)
Increases in tax positions for current year			-				31
Uncertain tax positions, end of year		$	31			$	31

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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.

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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.

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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Tabular disclosure of the change in unrecognized tax benefits.

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