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RESEARCH AND DEVELOPMENT EXPENSES

12 Months Ended

Dec. 31, 2017

Research and Development [Abstract]

RESEARCH AND DEVELOPMENT EXPENSES

NOTE 11 –    RESEARCH AND DEVELOPMENT EXPENSES

		US dollars
		Year ended December 31,
		2017				2016				2015
Salaries and related expenses			1,587,567				1,510,491				1,279,216
Professional fees			5,169				58,954				71,930
Regulations related expenses			374,049				620,535				488,536
Patents			99,224				132,344				159,624
Materials*			972,779				346,238				153,669
Depreciation			33,786				32,508				19,133
Travel expenses			31,973				66,211				39,324
Vehicle maintenance			66,750				91,935				54,936
Other			36,169				22,601				1,977
			3,207,466				2,881,817				2,268,345

· Includes a reserve for slow moving inventory. See Note 3

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- References

No definition available.

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- Definition

The entire disclosure for research, development, and computer software activities, including contracts and arrangements to be performed for others and with federal government. Includes costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility and in-process research and development acquired in a business combination consummated during the period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 985
-SubTopic 730
-URI http://asc.fasb.org/subtopic&trid=2197926

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