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Taxes on Income (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of deferred income taxes

		December 31,
		2 0 2 2				2 0 2 1
		U.S. dollars in thousands
Research and development expenses		$	105			$	104
Carryforward tax losses, see (2) below			1,388				1,588
Other			10				18
Less - valuation allowance, see (2) below			(1,360	)			(1,526	)
		$	143			$	184

Schedule of taxes on income included in statements of operations

		Years Ended December 31,
		2 0 2 2				2 0 2 1				2 0 2 0
		U.S. dollars in thousands
Current:
In Israel		$	335			$	687			$	420
Outside Israel			(12	)			346				167
			323				1,033				587
Deferred:
In Israel			1				(18	)			(59	)
Outside Israel			6				(79	)			(69	)
		$	330			$	936			$	459

Schedule of reconciliation of theoretical tax expense

		Years Ended December 31,
		2 0 2 2				2 0 2 1				2 0 2 0
		U.S. dollars in thousands
Income before taxes on income, as reported in the statements of operations*		$	5,617			$	6,883			$	5,842
Theoretical tax expense			1,292				1,583				1,344
Less - tax benefits arising from Technologic Preferred Enterprise status, see a. above			(797	)			(739	)			(796	)
			495				844				548
Increase (decrease) in taxes resulting from other differences:
Disallowable deductions			20				38				52
Taxes on income from previous years			(80	)			169				-
Changes in valuation allowance			(119	)			(127	)			(152	)
Other			14				12				11
Taxes on income for the reported years:		$	330			$	936			$	459
* As follows:
Taxable in Israel		$	5,144			$	4,936			$	5,135
Taxable outside Israel			473				1,947				707
		$	5,617			$	6,883			$	5,842

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- 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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 12
-URI https://asc.fasb.org/extlink&oid=121826272&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/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(1)(Note 1))
-URI https://asc.fasb.org/extlink&oid=120395691&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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 15
-URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32718-109319

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 55
-Paragraph 217
-URI https://asc.fasb.org/extlink&oid=126976462&loc=d3e36027-109320

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