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Reportable Segments | 12 Months Ended
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Dec. 31, 2020
Segment Reconciliation [Abstract] |
REPORTABLE SEGMENTS | NOTE 11 - REPORTABLE SEGMENTS The Company applies ASC topic 280, “Segment Reporting”. ASC 280 establishes standards for reporting information about operating segments. Operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and in assessing performance. The CODM of the Company is the President and Chief Executive Officer. The CODM assesses the performance of each segment and allocates resources to those segments based on net revenues and operating results and does not evaluate our segments using discrete asset information. In previous reporting periods (until December 31, 2018), the Company operated in one reportable segment. Following the acquisitions completed during 2019 (see Note 1a(3)), management has determined that the Company operates in two reportable segments commencing from the date of acquisitions.
|  | Year Ended December 31, 2020 |
|  | Billing and Related Services |  |  | Messaging |  |  | Total |
|  | U.S. dollars in thousands |
Revenues |  | $ | 14,628 |  |  | $ | 8,746 |  |  | $ | 23,374 |
Operating income |  | $ | 4,412 |  |  | $ | 1,051 |  |  | $ | 5,463 |
|  | Year Ended December 31, 2019 |
|  | Billing and Related Services |  |  | Messaging* |  |  | Total |
|  | U.S. dollars in thousands |
Revenues |  | $ | 16,547 |  |  | $ | 6,117 |  |  | $ | 22,664 |
Operating income |  | $ | 4,254 |  |  | $ | 786 |  |  | $ | 5,040 |
| * | The results of operations reported for the year ended December 31, 2019, includes the results of operations of Messaging commencing the second quarter of 2019 (see Note 1a(3)).

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- Definition Tabular disclosure of all significant reconciling items in the reconciliation of total revenues from reportable segments to the entity's consolidated revenues. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8924-108599 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8906-108599 + Details
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