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TAXES ON INCOME (Tables)

12 Months Ended

Dec. 31, 2014

Income Tax Disclosure [Abstract]

Schedule Of Reduced Flat Tax Rate [Table Text Block]

The following table summarise the reduced flat tax rate with respect to the income attributed to the Preferred Enterprise:

Tax Year		Development Region “A”		Other Areas within Israel
2011-2012		10	%	15	%
2013		7	%	12.5	%
2014 onwards		9	%	16	%

Summary of Income Tax Examinations [Table Text Block]

d. Deferred income taxes:

1) Provided in respect of the following:

		December 31
		2014			2013
		U.S. dollars in thousands
Research and development expenses		$	13		$	61
Carryforward tax losses			2,284			2,450
Other			182			102
Less- valuation allowance			(2,284)			(2,317)
		$	195		$	296

Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]

1) As follows:

		Years ended December 31,
		2014			2013			2012
		U.S. dollars in thousands
Current:
In Israel		$	1,473		$	116		$	88
Outside Israel			94			71			96
			1,567			187			184
Taxes in respect of previous years			-			107			70
Deferred taxes in Israel			101			(157)			138
		$	1,668		$	137		$	392

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

2) 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,
		2014			2013			2012
		U.S. dollars in thousands
Income before taxes on income, as reported in the statements of operations*		$	7,151		$	2,322		$	4,670
Theoretical tax expense			1,895			581			1,168
Less - tax benefits arising from approved
enterprise status, see a. above			(401)			(60)			(410)
			1,494			521			758
Increase (decrease) in taxes resulting from permanent differences:
Disallowable deductions			22			60			11
Taxes in respect of previous years			-			107			70
Changes in valuation allowance			62			243			351
Changes in taxes resulting from computation of deferred taxes at a rate which is different from the theoretical rate and other			90			(794)			(798)
Taxes on income for the reported year		$	1,668		$	137		$	392
*   As follows:
Taxable in Israel		$	6,145		$	1,325		$	2,734
Taxable outside Israel			1,006			997			1,936
		$	7,151		$	2,322		$	4,670

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Tabular disclosure of reduced flat tax rate.

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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

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

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Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

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-Subparagraph (SX 210.4-08.(h)(1)(i))

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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 Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 55

-Paragraph 217

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 15

-Subparagraph (c),(d)(2)-(3)

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