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INVENTORIES

12 Months Ended

Dec. 31, 2013

NOTE 3:-

INVENTORIES

	December 31,
	2013		2012

Raw materials	$	884	$	583
Work in process		420		360
Finished products (*)		3,048		5,793

	$	4,352	$	6,736

(*)

Includes amounts of $ 2,109 and $ 4,977 for 2013 and 2012, respectively, with respect to inventory delivered to customers but for which revenue criteria have not been met yet.

- Definition

The entire disclosure for inventory. This may include, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the major classes of inventory, and the nature of the cost elements included in inventory. If inventory is stated above cost, accrued net losses on firm purchase commitments for inventory and losses resulting from valuing inventory at the lower-of-cost-or-market may also be included. For LIFO inventory, may disclose the amount and basis for determining the excess of replacement or current cost over stated LIFO value and the effects of a LIFO quantities liquidation that impacts net income.

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