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TAXES ON INCOME (Details 3) (USD $) In Thousands, unless otherwise specified | 12 Months Ended
--- | ---
Dec. 31, 2012 | Dec. 31, 2011 | Dec. 31, 2010
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
Less - tax benefits arising from approved enterprise status, see a. above | (410) | 0 | (489)
Theoretical Tax Expense Net of Tax Benefits | 757 | 985 | 772
Increase (decrease) in taxes resulting from permanent differences: |  |  |
Disallowable deductions | 11 | 18 | 23
Taxes in respect of previous years | 70 | 0 | 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)
INCOME BEFORE TAXES ON INCOME | $ 4,670 | $ 4,106 | $ 5,044

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- Definition The portion of earnings or loss from continuing operations before income taxes that is attributable to domestic operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)(1)(i)) -URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph h -Subparagraph 1(i) -Article 4 + Details
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- Definition The portion of earnings or loss from continuing operations before income taxes that is attributable to foreign operations, which is defined as Income or Loss generated from operations located outside the entity's country of domicile. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)(1)(i)) -URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph h -Subparagraph 1(i) -Article 4 + Details
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