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INCOME TAXES (Schedule of Deferred Tax Asset/Liability) (Details) - USD ($) $ in Thousands | Dec. 31, 2018 | Dec. 31, 2017
--- | --- | ---
Deferred tax assets: |  |  |
Net operating loss carryforward | [1],[2] | $ 87,325 | $ 96,443
Employees benefits and compensation | [1],[2] | 4,914 | 4,891
Accruals and reserves | [1],[2] | 4,738 | 3,546
Research and development | [1],[2] | 12,292 | 10,528
Others | [1],[2] | 3,615 | 2,935
Gross deferred tax assets - long-term | [1],[2] | 112,884 | 118,343
Valuation allowance, see F below | [1],[2] | (5,834) | (5,807)
Deferred tax assets | [1],[2] | 107,050 | 112,536
Deferred tax liabilities: |  |  |
Depreciation and amortization | [1],[2] | (82,001) | (77,092)
Gain on TPSCo acquisition | [1],[2] | (1,240) | (15,957)
Others | [1],[2] | (750) | (559)
Deferred tax liabilities | [1],[2] | (83,991) | (93,608)
Presented in long term deferred tax assets | [1],[2] | 73,460 | 82,852
Presented in long term deferred tax liabilities | [1],[2] | $ (50,401) | $ (63,924)
[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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