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DEFERRED TAX AND OTHER LONG-TERM ASSETS, NET (Schedule of Deferred Tax and Other Long-Term Assets (Details) - USD ($) $ in Thousands | Dec. 31, 2018 | Dec. 31, 2017
--- | --- | ---
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract] |  |  |
Deferred tax asset (see Note 18) | [1],[2] | $ 73,460 | $ 82,852
Prepaid long-term land lease, net (see Note 14C) |  | 3,296 | 3,417
Fair value of cross currency interest rate swap (see Note 12D) |  | 6,722 | 18,005
Long-term prepaid expenses and others |  | 4,926 | 6,995
Deferred tax and other assets, net |  | $ 88,404 | $ 111,269
[1] | Deferred tax assets and liabilities relating to Tower for the years 2018 and 2017 are computed based on the Israeli preferred enterprise tax rate of 7.5%.
[2] | 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.

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