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INCOME TAXES (Tables)

12 Months Ended

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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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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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.

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

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Tabular disclosure of valuation allowances to reduce deferred tax assets to net realizable value, including identification of the deferred tax asset more likely than not will not be fully realized and the corresponding amount of the valuation allowance.

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