FINANCIAL INSTRUMENTS

9 Months Ended

Sep. 30, 2022

Investments, All Other Investments [Abstract]

FINANCIAL INSTRUMENTS

NOTE 7 – 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 September 30, 2022, and December 31, 2021, allowance for doubtful accounts was $0.