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Taxes on Income (Tables)

12 Months Ended

Dec. 31, 2020

Income Tax Disclosure [Abstract]

Schedule of deferred income taxes

		December 31,
		2 0 2 0				2 0 1 9
		U.S. dollars in thousands
Research and development expenses		$	84			$	27
Carryforward tax losses, see (2) below			1,604				1,822
Other			11				9
Less - valuation allowance, see (2) below			(1,572	)			(1,822	)
		$	127			$	36

Schedule of taxes on income included in statements of operations

		Years Ended December 31,
		2 0 2 0				2 0 1 9				2 0 1 8
		U.S. dollars in thousands
Current:
In Israel		$	420			$	316			$	396
Outside Israel			167				172				44
			587				488				440
Deferred:
In Israel			(59	)			(2	)			(2	)
Outside Israel			(69	)			(28	)			-
		$	459			$	458			$	438

Schedule of reconciliation of theoretical tax expense

		Years Ended December 31,
		2 0 2 0				2 0 1 9				2 0 1 8
		U.S. dollars in thousands
Income before taxes on income, as reported in the statements of operations*		$	5,842			$	5,523			$	5,572
Theoretical tax expense			1,344				1,270				1,281
Less - tax benefits arising from Technologic Preferred Enterprise status, see a. above			(796	)			(651	)			(772	)
			548				619				509
Increase (decrease) in taxes resulting from permanent differences:
Disallowable deductions			52				44				44
Changes in valuation allowance			(152	)			(212	)			(106	)
Other			11				7				(9	)
Taxes on income for the reported years:		$	459			$	458			$	438
* As follows:
Taxable in Israel		$	5,135			$	4,039			$	4,751
Taxable outside Israel			707				1,484				821
		$	5,842			$	5,523			$	5,572

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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

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-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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-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.

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