INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2013

INCOME TAXES [Abstract]

Significant Components of Deferred Tax Assets and Liabilities

Significant components of the Company's deferred tax assets and liabilities are as follows:

	December 31
	2013			2012
Deferred tax assets:
Carryforward tax losses	$	16,638		$	15,836
Temporary differences		1,749			932
		18,387			16,768
Less - valuation allowance		(18,387	)		(16,768	)
Net deferred tax assets	$	-		$	-

Components of Income (Loss) Before Income Taxes

The components of loss before income taxes are as follows:

	Year ended December 31,
	2013			2012			2011
Domestic	$	(1,618	)	$	(5,684	)	$	(2,038	)
Foreign		198			(183	)		134
Loss before income taxes	$	(1,420	)	$	(5,867	)	$	(1,904	)

Reconciliation of Theoretical Tax Benefit and Actual Tax Expense

Reconciliation of the theoretical tax benefit and the actual tax expense:

	Year ended December 31,
	2013			2012			2011
Loss before income taxes, as reported in the statements of operations	$	(1,420	)	$	(5,867	)	$	(1,904	)
Statutory tax rate in Israel		25	%		25	%		24	%
Theoretical tax benefit	$	(355	)	$	(1,467	)	$	(457	)
Increase (decrease) in income taxes resulting from:
Tax rate differential on foreign subsidiaries		19			(11	)		18
Non-deductible expenses  and other permanent differences		165			185			175
Change of deferred tax 2012 as result of tax rate change		(727	)		-			-
Utilization of tax losses in respect of which deferred tax assets were not recorded in prior years		(469	)		-			-
Differences in taxes arising from differences between Israeli currency income and dollar income, net		186
Losses and timing differences for which no deferred taxes were recorded		1,619			1,083			234
Other		(438	)		330			30
Income taxes	$	-		$	120		$	-