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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2020
Income Tax Disclosure [Abstract] |
Schedule of loss before taxes on income |
|  | Income (loss) before taxes on income is comprised as follows (in thousands):
|  | Year Ended December 31, |
|  | 2020 |  |  | 2019 |  |  | 2018 |
Domestic |  | $ | (12,992 | ) |  | $ | (15,599 | ) |  | $ | (21,784 | )
Foreign |  |  | 67 |  |  |  | 55 |  |  |  | 104 |
|  | $ | (12,925 | ) |  | $ | (15,544 | ) |  | $ | (21,680 | )
Schedule of taxes on income |
|  | Taxes on income are comprised as follows (in thousands):
|  | Year Ended December 31, |
|  | 2020 |  |  | 2019 |  |  | 2018 |
Current |  | $ | 95 |  |  | $ | 64 |  |  | $ | 102 |
Deferred |  |  | (44 | ) |  |  | (57 | ) |  |  | (107 | )
|  | $ | 51 |  |  | $ | 7 |  |  | $ | (5 | )
|  | Year Ended December 31, |
|  | 2020 |  |  | 2019 |  |  | 2018 |
Domestic |  | $ | — |  |  | $ | — |  |  | $ | — |
Foreign |  |  | 51 |  |  |  | 7 |  |  |  | (5 | )
|  | $ | 51 |  |  | $ | 7 |  |  | $ | (5 | )
Schedule of deferred income taxes |
|  | December 31, |
|  | 2020 |  |  | 2019 |
Deferred tax assets: |  |  |  |  |  |
Carry forward tax losses |  | $ | 41,941 |  |  | $ | 35,051 |
Research and development carry forward expenses-temporary differences |  |  | 946 |  |  |  | 1,294 |
Accrual and reserves |  |  | 341 |  |  |  | 290 |
Lease liabilities |  |  | 390 |  |  |  | 433 |
Total deferred tax assets |  |  | 43,618 |  |  |  | 37,068 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Right-of-use asset |  |  | (390 | ) |  |  | (433 | )
Net deferred tax assets |  |  | 43,228 |  |  |  | 36,635 |
Valuation allowance |  |  | (42,941 | ) |  |  | (36,392 | )
Net deferred tax assets |  | $ | 287 |  |  | $ | 243
Schedule of net changes in total valuation allowance | The net changes in the total valuation allowance for each of the years ended December 31, 2020, 2019 and 2018, are comprised as follows (in thousands):
|  | Year Ended December 31, |
|  | 2020 |  |  | 2019 |  |  | 2018 |
Balance at beginning of year |  | $ | (36,392 | ) |  | $ | (29,655 | ) |  | $ | (26,311 | )
Changes due to amendments to tax laws and exchange rate differences |  |  | (2,929 | ) |  |  | (2,055 | ) |  |  | 1,393 |
Adjustment previous year loss |  |  | — |  |  |  | (735 | ) |  |  | — |
Additions during the year |  |  | (3,620 | ) |  |  | (3,947 | ) |  |  | (4,737 | )
Balance at end of year |  | $ | (42,941 | ) |  | $ | (36,392 | ) |  | $ | (29,655 | )
Schedule of reconciliation between the theoretical tax expense and the actual tax expense (benefit) | A reconciliation between the theoretical tax expense, assuming all income is taxed at the statutory tax rate applicable to income of the Company, and the actual tax expense (benefit) as reported in the consolidated statements of operations is as follows (in thousands):
|  | Year Ended December 31, |
|  | 2020 |  |  | 2019 |  |  | 2018 |
Loss before taxes, as reported in the consolidated statements of operations |  | $ | (12,925 | ) |  | $ | (15,544 | ) |  | $ | (21,680 | )
Statutory tax rate |  |  | 23.0 | % |  |  | 23.0 | % |  |  | 23.0 | %
Theoretical tax benefits on the above amount at the Israeli statutory tax rate |  | $ | (2,973 | ) |  | $ | (3,575 | ) |  | $ | (4,986 | )
Income tax at rate other than the Israeli statutory tax rate |  |  | 3 |  |  |  | (1 | ) |  |  | 5 |
Non-deductible expenses including equity-based compensation expenses and other |  |  | 185 |  |  |  | 255 |  |  |  | 631 |
Operating losses and other temporary differences for which valuation allowance was provided |  |  | 3,620 |  |  |  | 3,947 |  |  |  | 4,737 |
Permanent differences |  |  | (706 | ) |  |  | (651 | ) |  |  | (427 | )
Other |  |  | (78 | ) |  |  | 32 |  |  |  | 35 |
Actual tax expense |  | $ | 51 |  |  | $ | 7 |  |  | $ | (5 | )

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