TAXES ON INCOME (Tables)

12 Months Ended

Dec. 31, 2018

Schedule of Deferred Tax Liabilities and Assets

Deferred taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The Group's deferred tax liabilities and assets are as follows:

	December 31,
	2018			2017
Deferred tax asset (liability):

Tax loss carry-forwards	$	6,681		$	5,936
Allowances for doubtful accounts and accruals for employee benefits		74			101
Intangible assets		28			38
Depreciation, accruals for interest and other		533			695

Deferred tax asset before valuation allowance		7,316			6,770
Goodwill		(791	)		(785	)
Valuation allowance		(6,706	)		(6,131	)

Deferred tax liability, net	$	(181	)	$	(146	)

Schedule of Reconciliation of the Statutory Tax Rate to the Effective Income Tax Rate

A reconciliation between the theoretical tax expense, assuming all income is taxed at the statutory tax rate applicable to income of the Company and the actual tax expense as reported in the statements of operations is as follows:

	Year ended December 31,
	2018			2017			2016

Loss before taxes on income, net, as reported in the statements of operations from continuing operations	$	(840	)	$	(411	)	$	(881	)

Tax rates		23	%		24	%		25	%

Theoretical tax benefit	$	(193	)	$	(99	)	$	(220	)

Decrease in taxes resulting from:

Non– deductible expenses		37			24			57
Loss and timing differences for which no deferred tax was provided		187			50			195
Tax adjustment in respect of different tax rate of subsidiaries		6			12			29
Changes in provision for uncertain tax positions		9			4			2

Taxes on income, net, as reported in the statements of operations	$	46		$	(9	)	$	63

Schedule of Income (Loss) Before Income Tax Domestic and Foreign

Loss before income (expense) taxes is comprised as follows:

	Year ended December 31,
	2018			2017			2016

Domestic	$	(803	)	$	(351	)	$	(923	)
Foreign		(37	)		(60	)		42

	$	(840	)	$	(411	)	$	(881	)

Schedule of Components of Income Taxes

Taxes on income are comprised as follows:

	Year ended December 31,
	2018		2017			2016

Current	$	11	$	11		$	4
Deferred		35		(20	)		59

	$	46	$	(9	)	$	63

Foreign	$	46	$	(12	)	$	63
Domestic		-		3			-

	$	46	$	(9	)	$	63

Reconciliation of Total Unrecognized Tax Benefits

As of December 31, 2018, the Company recorded a liability for unrecognized tax benefits of $148. A reconciliation of the opening and closing amounts of unrecognized tax benefits is as follows:

	2018		2017

Balance as of beginning of the year	$	139	$	135
Cumulative translation adjustments and other		9		4

Balance at the end of the year	$	148	$	139