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Taxes on Income (Tables)

12 Months Ended

Dec. 31, 2017

Taxes on Income [Abstract]

Summary of reduced flat tax rate

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

Summary of income tax examinations

				December 31
				2 0 1 7				2 0 1 6
				U.S. dollars in thousands
	1)	Provided in respect of the following:
		Research and development expenses		$	23			$	51
		Carryforward tax losses			1,738				1,867
		Other			9				44
		Less - valuation allowance			(1,738	)			(1,867	)
				$	32			$	95

Schedule of taxes on income included in statements of operations

			Years ended December 31,
			2 0 1 7				2 0 1 6				2 0 1 5
			U.S. dollars in thousands
	Current:
	In Israel		$	491			$	945			$	1,283
	Outside Israel			43				78				99
				534				1,023				1,382
	Taxes in respect of previous years			-				-				(52	)
	Deferred taxes in Israel			63				146				(46	)
			$	597			$	1,169			$	1,284

Schedule of reconciliation of theoretical tax expense

			Years ended December 31,
			2 0 1 7				2 0 1 6				2 0 1 5
			U.S. dollars in thousands
	Income before taxes on income, as reported in the statements of operations*		$	6,209			$	5,372			$	6,302
	Theoretical tax expense			1,428				1,343				1,670
	Less - tax benefits arising from approved
	enterprise status, see a. above			(1,110	)			(208	)			(271	)
				318				1,135				1,399
	Increase (decrease) in taxes resulting from permanent differences:
	Disallowable deductions			41				42				42
	Taxes in respect of previous years			-				-				(52	)
	Changes in valuation allowance			244				373				(747	)
	Changes in taxes resulting from computation of deferred taxes at a rate which is different from the theoretical rate and other			(6	)			(381	)			642
	Taxes on income for the reported years:		$	597			$	1,169			$	1,284
	* As follows:
	Taxable in Israel		$	5,162			$	4,406			$	5,346
	Taxable outside Israel			1,047				966				956
			$	6,209			$	5,372			$	6,302

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Tabular disclosure of reduced flat tax rate.

+ References

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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=84230637&loc=d3e32687-109319

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- Definition

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

+ 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=26873400&loc=d3e23780-122690

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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 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32718-109319

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 55
-Paragraph 217
-URI http://asc.fasb.org/extlink&oid=96868398&loc=d3e36027-109320

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