TAXES ON INCOME (Tables)

12 Months Ended

Dec. 31, 2015

Income Tax Disclosure [Abstract]

Summary of Income Tax Reconciliation

The following is a reconciliation of the taxes on income assuming that all income is taxed at the ordinary statutory corporate tax rate in Israel and the effective income tax rate:

	Year ended December 31,
	2 0 1 5			2 0 1 4			2 0 1 3
	(in thousands)
Net profit (loss) as reported in the
statements of operations	$	42		$	(264	)	$	(305	)
Statutory tax rate		26.5	%		26.5	%		25	%
Income Tax under statutory tax rate	$	11		$	(70	)	$	(76	)
Less full valuation allowance		(11	)		70			76
Actual income tax	$	-		$	-		$	-