PROPERTY AND EQUIPMENT (Tables)

9 Months Ended

Sep. 30, 2021

Property, Plant and Equipment [Abstract]

Schedule of Property, Plant and Equipment

Depreciation is calculated by the straight-line method over the estimated useful lives of the assets, at the following annual rates:

	Years
Computers and peripheral equipment	3
Office furniture and equipment	5-7
Lease improvements	The shorter of the lease term or the useful life of the asset

Property and equipment consist of the following:

	December 31,
	2020		2019
Cost:
Computers and peripheral equipment	$	1,260	$	1,083
Office furniture and equipment	633		577
Leasehold improvements	2,162		1,496
	4,055		3,156
Accumulated depreciation	(1,730)		(1,255)
Depreciated cost	$	2,325	$	1,901