FINANCIAL INSTRUMENTS

9 Months Ended

Sep. 30, 2023

Investments, All Other Investments [Abstract]

FINANCIAL INSTRUMENTS

NOTE 10 - FINANCIAL INSTRUMENTS:

a. Fair value of financial instruments

The carrying amounts of financial instruments 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, 2023, and December 31, 2022, allowance for expected credit loss was immaterial.