EMPLOYEE BENEFIT LIABILITIES, NET (Tables)

12 Months Ended

Dec. 31, 2019

Disclosure of defined benefit plans [abstract]

Schedule of Expenses Recognized in Comprehensive Income (Loss)

Expenses recognized in comprehensive income (loss):

	Year Ended December 31,
	2019			2018		2017
	U.S. Dollars in thousands
Current service cost	$	282		$	292	$	356
Interest expenses, net		24			25		23
Current service cost (income) due to the transfer of real yield from the compensation component to the royalties' component in executive insurance policies before 2004		(1	)		3		(7	)
Total employee benefit expenses		305			320		372
Actual return on plan assets	$	158		$	171	$	119

Schedule of Expenses Presented in Statement of Comprehensive Income (Loss)

The expenses are presented in the Statement of Comprehensive income (loss) as follows

	Year Ended December 31,
	2019		2018		2017
	U.S. Dollars in thousands
Cost of revenues	$	201	$	175	$	211
Research and development		62		50		57
Selling and marketing		16		75		73
General and administrative		26		20		31
	$	305	$	320	$	372

Schedule of Plan Liabilities, Net

The plan liabilities, net:

	December 31,
	2019			2018
	U.S. Dollars in thousands
Defined benefit obligation	$	5,058		$	4,987
Fair value of plan assets		(3,789	)		(4,200	)
Total liabilities, net	$	1,269		$	787

Schedule of Changes in Present Value of Defined Benefit Obligation

Changes in the present value of defined benefit obligation

	2019			2018
	U.S. Dollars in thousands
Balance at January 1,	$	4,987		$	5,907
Interest costs		133			110
Current service cost		282			292
Benefits paid		(1,180	)		(645	)
Demographic assumptions		40			(29	)
Financial assumptions		292			(223	)
Past Experience		108			(2	)
Currency Exchange		396			(423	)
Balance at December 31,	$	5,058		$	4,987

Schedule of Changes in Fair Value of Plan Assets

	2019			2018
	U.S. Dollars in thousands
Balance at January 1,	$	4,200		$	4,763
Expected return		108			85
Contributions by employer		179			182
Benefits paid		(1,081	)		(564	)
Demographic assumptions		(4	)		5
Financial assumptions		(2	)		(2	)
Past Experience		58			82
Current service cost due to the transfer of real yield from the compensation component to the royalties component in executive insurance policies before 2004		1			(3	)
Currency exchange		330			(348	)
Balance at December 31,	$	3,789		$	4,200

Schedule of Principal Assumptions Underlying Defined Benefit Plan

The principal assumptions underlying the defined benefit plan

	2019		2018		2017
	%
Discount rate of the plan liability		2.79		2.02		2.27
Future salary increases		3.1		3.6		4