SUPPLEMENTARY BALANCE SHEET INFORMATION

12 Months Ended

Dec. 31, 2012

Organization, Consolidation and Presentation Of Financial Statements [Abstract]

Supplemental Balance Sheet Disclosures [Text Block]

NOTE 9 - SUPPLEMENTARY BALANCE SHEET INFORMATION

a. Cash and cash equivalents:

The balance as of December 31, 2012 and 2011 includes $7.8 million and $8.4 million, respectively, of highly liquid bank deposits. The deposits are mainly denominated in dollars and, as of December 31, 2012, bear weighted average annual interest of 1.48%.

b. Accounts receivable:

1) Trade:

	December 31,
	2 0 1 2			2 0 1 1
	U.S. dollars in
	thousands
Open accounts	$	1,177		$	2,071
Less - allowance for doubtful accounts *		(327	)		(308	)
	$	850		$	1,763

* The changes in allowance for doubtful accounts are composed as follows:

	Years ended December 31,
	2 0 1 2			2 0 1 1			2 0 1 0
	U.S. dollars in thousands
Balance at beginning of year	$	308		$	435		$	664
Increase (decrease) during the year		66			(15	)		(201	)
Bad debt written off		(47	)		(112	)		(28	)
Balance at end of year	$	327		$	308		$	435

2) Other:

	December 31,
	2 0 1 2		2 0 1 1
	U.S. dollars in
	thousands
Government of Israel	$	92	$	162
Employees		20		39
Sundry		47		70
	$	159	$	271

c. Accounts payable and accruals - other:

	December 31,
	2 0 1 2		2 0 1 1
	U.S. dollars in
	thousands
Payroll and related expenses	$	384	$	594
Government institutions		416		236
Accrued vacation pay		93		77
Accrued expenses and sundry		258		307
	$	1,151	$	1,214