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TAXES ON INCOME (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2012
Income Tax Disclosure [Abstract] |
Schedule Of Reduced Flat Tax Rate [Table Text Block] | A Preferred Company is entitled to a reduced flat tax rate with respect to the income attributed to the Preferred Enterprise, at the following rates:
Tax Year |  | Development Region “A” |  |  | Other Areas within Israel |
2011-2012 |  |  | 10 | % |  |  | 15 | %
2013-2014 |  |  | 7 | % |  |  | 12.5 | %
2015 onwards |  |  | 6 | % |  |  | 12 | %
Summary of Income Tax Examinations [Table Text Block] |
Provided in respect of the following:
|  | December 31 |
|  | 2 0 1 2 |  |  | 2 0 1 1 |
|  | U.S. dollars in thousands |
Research and development expenses |  | $ | 103 |  |  | $ | 244 |
Allowance for doubtful accounts |  |  | 12 |  |  |  | 10 |
Carryforward tax losses |  |  | 2,074 |  |  |  | 1,723 |
Other |  |  | 24 |  |  |  | 23 |
Less- valuation allowance |  |  | (2,074 | ) |  |  | (1,723 | )
|  | $ | 139 |  |  | $ | 277
Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block] |
Taxes on income included in the statements of operations:
|  | As follows:
|  | Years ended December 31, |
|  | 2 0 1 2 |  |  | 2 0 1 1 |  |  | 2 0 1 0 |
|  | U.S. dollars in thousands |
Current: |  |  |  |  |  |  |  |  |  |  |  |
In Israel |  | $ | 88 |  |  | $ | 43 |  |  | $ | 72 |
Outside Israel |  |  | 96 |  |  |  | 49 |  |  |  | 62 |
|  |  | 184 |  |  |  | 92 |  |  |  | 134 |
Taxes in respect of previous years |  |  | 70 |  |  |  | - |  |  |  | 54 |
Deferred in Israel |  |  | 138 |  |  |  | (277 | ) |  |  | - |
|  | $ | 392 |  |  | $ | (185 | ) |  | $ | 188
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] |
Following is a reconciliation of the theoretical tax expense, assuming all income is taxed at the regular tax rates applicable to companies in Israel (see c. above), and the actual tax expense:
|  | Years ended December 31, |
|  | 2 0 1 2 |  |  | 2 0 1 1 |  |  | 2 0 1 0 |
|  | U.S. dollars in thousands |
Income before taxes on income, as reported in the statements of operations* |  | $ | 4,670 |  |  | $ | 4,106 |  |  | $ | 5,044 |
Theoretical tax expense |  |  | 1,168 |  |  |  | 985 |  |  |  | 1,261 |
L e s s - tax benefits arising from approved |  |  |  |  |  |  |  |  |  |  |  |
enterprise status, see a. above |  |  | (410 | ) |  |  | - |  |  |  | (489 | )
|  |  | 757 |  |  |  | 985 |  |  |  | 772 |
Increase (decrease) in taxes resulting from permanent differences: |  |  |  |  |  |  |  |  |  |  |  |
Disallowable deductions |  |  | 11 |  |  |  | 18 |  |  |  | 23 |
Taxes in respect of previous years |  |  | 70 |  |  |  | - |  |  |  | 54 |
Changes in valuation allowance |  |  | 351 |  |  |  | (3,283 | ) |  |  | (2,104 | )
Changes in taxes resulting from computation of deferred taxes at a rate which is different from the theoretical rate and other |  |  | (797 | ) |  |  | 2,095 |  |  |  | 1,443 |
Taxes on income for the reported year |  | $ | 392 |  |  | $ | (185 | ) |  | $ | 188 |
* As follows: |  |  |  |  |  |  |  |  |  |  |  |
Taxable in Israel |  | $ | 2,734 |  |  | $ | 3,418 |  |  | $ | 5,168 |
Taxable outside Israel |  |  | 1,936 |  |  |  | 688 |  |  |  | (124 | )
|  | $ | 4,670 |  |  | $ | 4,106 |  |  | $ | 5,044

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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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 + Details
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- Definition Tabular disclosure of income tax examinations that an enterprise is currently subject to or that have been completed in the current period typically including a description of the examination, the jurisdiction conducting the examination, the tax year(s) under examination, the likelihood of an unfavorable settlement, the range of possible losses, the liability recorded, the increase or decrease in the liability from the prior period, and any penalties and interest that have been recorded. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name FASB Interpretation (FIN) -Number 48 -Paragraph 21 -Subparagraph e -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name FASB Interpretation (FIN) -Number 14 -Paragraph 3 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 55 -Paragraph 217 -URI http://asc.fasb.org/extlink&oid=21917533&loc=d3e36027-109320 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (c),(d)(2)-(3) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 + Details
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