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INCOME TAXES (Schedule of Deferred Tax Asset/Liability) (Details) - USD ($) $ in Thousands | Dec. 31, 2017 | Dec. 31, 2016
--- | --- | ---
Net deferred tax asset - current: |  |  |
Net operating loss carryforward | [1],[2] |  | $ 797
Employees benefits and compensation | [1],[2] |  | 3,895
Others | [1],[2] |  | 5,480
Current deferred tax benefit, gross | [1],[2] |  | 10,172
Valuation allowance, see F below | [1],[2] |  | (3,014)
Total net current deferred tax asset | [1],[2] |  | 7,158
Deferred tax assets: |  |  |
Net operating loss carryforward | [1],[2] | 103,197 | 306,496
Employees benefits and compensation | [1],[2] | 4,895 | 2,405
Accruals and reserves | [1],[2] | 2,415 |
Research and development | [1],[2] | 1,707 | 1,940
Others | [1],[2] | 6,129 | 3,403
Gross deferred tax assets - long-term | [1],[2] | 118,343 | 314,244
Valuation allowance, see F below | [1],[2] | (5,807) | (279,898)
Deferred tax assets | [1],[2] | 112,536 | 34,346
Deferred tax liabilities: |  |  |
Depreciation and amortization | [1],[2] | (77,092) | (96,242)
Gain on TPSCo acquisition | [1],[2] | (15,957) | (30,653)
Others | [1],[2] | (559) | (2,684)
Deferred tax liability | [1],[2] | (93,608) | (129,579)
Presented in long term deferred tax assets | [1],[2] | 82,852 |
Presented in long term deferred tax liabilities | [1],[2] | $ (63,924) | $ (95,233)
[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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