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Prepaid Expenses and Other Current Assets

12 Months Ended

Dec. 31, 2023

Prepaid Expenses and Other Current Assets [Abstract]

PREPAID EXPENSES AND OTHER CURRENT ASSETS

NOTE 4 - PREPAID EXPENSES AND OTHER CURRENT ASSETS:

	December 31
	2023		2022
	U.S. dollars in thousands
Prepaid expenses		198		473
Governmental authorities		84		130
Other, net*		58		75
		340		678

*

Prepaid expenses and other current assets are stated as net of allowances. The allowance for Prepaid expenses and other current assets is based on the Company’s periodic assessment of the collectability of the accounts based on a combination of factors including the age of the balance, and the reasonability to use this asset. During 2023 and 2022, the Company recorded allowances for Prepaid expenses and other current assets in the amounts of $144 and $0, respectively.