FINANCIAL INSTRUMENTS

6 Months Ended

Jun. 30, 2021

Investments, All Other Investments [Abstract]

FINANCIAL INSTRUMENTS

NOTE 5 - FINANCIAL INSTRUMENTS:

a.	Fair value of financial instruments
	The carrying amounts of financial instruments included in working capital approximate their fair value either because these amounts are presented at fair value or due to the relatively short-term maturities of such instruments.
b.	As of June 30, 2021, and December 31, 2020, allowance for doubtful accounts was $0.