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OTHER CURRENT ASSETS (Details) - USD ($) $ in Thousands | Dec. 31, 2017 | Dec. 31, 2016
--- | --- | ---
Prepaid Expense and Other Assets, Current [Abstract] |  |  |
Tax authorities receivables |  | $ 9,144 | $ 9,620
Deferred tax asset (see Note 19) | [1],[2] |  | 7,158
Prepaid expenses |  | 11,634 | 6,610
TJT acquisition related receivable (see Note 3) |  |  | 5,000
Others |  | 738 | 1,653
Other current assets |  | $ 21,516 | $ 30,041
[1] | In 2017, the Company adopted ASU 2015-17 regarding classification of deferred taxes, prospectively, following which, effective 2017, deferred taxes are not presented as current assets.
[2] | deferred tax assets and liabilities relating to Tower for 2017 are computed based on the Israeli preferred enterprise tax rate of 7.5% and for 2016 are computed based on the effective Israeli statutory tax rate of 20%.

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