Income Taxes	9 Months Ended
Sep. 30, 2013
Income Taxes [Abstract]
Income Taxes	Note 9 Income Taxes: The Company's effective tax rate is dependent upon the geographic distribution of its earnings or losses (mainly between the US, UK and Israel). The difference between the Company's effective tax rates for the three and nine month periods ended September 30, 2013 and the U.S. Federal statutory rate (34%) resulted primarily from Pre-merged PhotoMedex current operations which have generated losses, which reduced the overall corporate tax expense and which will have effect on current tax expense when the Company elects to file a U.S. consolidated income tax return. In addition, the Israeli and UK subsidiaries’ earnings are effectively taxed at rates lower than the federal statutory rate (generally 20% to 24%, respectively). As more fully described in the consolidated financial statements for fiscal 2012, under Israeli law, the Israeli subsidiary is entitled to various tax benefits by virtue of the “approved enterprise” status that was granted by the Investment Center to a number of its production facilities. In December 2010, the Israeli parliament passed the Economic Policy Law for the Years 2011 and 2012 (Legislative Amendments) – 2011 (hereinafter – the “Amendment”) which set out, among other things, amendments to the Law for the Encouragement of Capital Investments. The Amendment went into effect on January 1, 2011. The Amendment changes the benefit tracks of the Law and applies a uniform tax rate on all of the preferred income of the Israeli subsidiary. According to the Amendment the Israeli subsidiary has the right to elect (with no option to withdraw such election) to be subject to the Amendment and from the date of such election and thereafter, it will be subject to the amended tax rates which are as follows: in 2011 and 2012 – 15%, 2013 and 2014 – 12.5% and in 2015 and thereafter – 12%. The reduced tax rates apply to an unlimited period of time in respect of a preferred enterprise which complies with the terms set out in the law. In May 2013, the Israeli subsidiary determined to apply the Amendment provisions to its approved enterprise which was subject to the provisions of the law prior to the Amendment, commencing with the 2013 tax year On July 30, 2013, the Israeli parliament approved the Law for the Change in National Priorities (Legislative Amendments to Achieve Budgetary Goals for 2013 and 2014) – 2013 (hereinafter – the “Law for the Change in National Priorities”), which was published in the Official Gazette on August 5, 2013. According to the Law for the Change in National Priorities, commencing on January 1, 2014 and thereafter, the income of a preferred enterprise, located in an area that is not Development Zone A (which is applicable to the preferred income of the Israeli subsidiary from the preferred enterprise) will be subject to a tax rate of 16% (instead of a rate of 12.5%). In addition, according to the Law for the Change in National Priorities the standard corporate income tax rate will be increased from 25% to 26.5% effective as of January 1, 2014. This change of tax rate did not have material effect on the deferred tax assets of the Israeli subsidiary. The application of income tax law is inherently complex. Laws and regulations in this area are voluminous and can be ambiguous; the Company is, therefore, obliged to make many subjective assumptions and judgments regarding the application of such laws and regulations to its facts and circumstances. In addition, interpretations of and guidance surrounding income tax laws and regulations are subject to changes over time. Any changes in the Company's subjective assumptions and judgments could materially affect amounts recognized in its consolidated balance sheets and statements of income.

Note 9

Income Taxes:

The Company's effective tax rate is dependent upon the geographic distribution of its earnings or losses (mainly between the US, UK and Israel).

The difference between the Company's effective tax rates for the three and nine month periods ended September 30, 2013 and the U.S. Federal statutory rate (34%) resulted primarily from Pre-merged PhotoMedex current operations which have generated losses, which reduced the overall corporate tax expense and which will have effect on current tax expense when the Company elects to file a U.S. consolidated income tax return. In addition, the Israeli and UK subsidiaries’ earnings are effectively taxed at rates lower than the federal statutory rate (generally 20% to 24%, respectively).

As more fully described in the consolidated financial statements for fiscal 2012, under Israeli law, the Israeli subsidiary is entitled to various tax benefits by virtue of the “approved enterprise” status that was granted by the Investment Center to a number of its production facilities.

In December 2010, the Israeli parliament passed the Economic Policy Law for the Years 2011 and 2012 (Legislative Amendments) – 2011 (hereinafter – the “Amendment”) which set out, among other things, amendments to the Law for the Encouragement of Capital Investments. The Amendment went into effect on January 1, 2011. The Amendment changes the benefit tracks of the Law and applies a uniform tax rate on all of the preferred income of the Israeli subsidiary. According to the Amendment the Israeli subsidiary has the right to elect (with no option to withdraw such election) to be subject to the Amendment and from the date of such election and thereafter, it will be subject to the amended tax rates which are as follows: in 2011 and 2012 – 15%, 2013 and 2014 – 12.5% and in 2015 and thereafter – 12%. The reduced tax rates apply to an unlimited period of time in respect of a preferred enterprise which complies with the terms set out in the law.

In May 2013, the Israeli subsidiary determined to apply the Amendment provisions to its approved enterprise which was subject to the provisions of the law prior to the Amendment, commencing with the 2013 tax year

On July 30, 2013, the Israeli parliament approved the Law for the Change in National Priorities (Legislative Amendments to Achieve Budgetary Goals for 2013 and 2014) – 2013 (hereinafter – the “Law for the Change in National Priorities”), which was published in the Official Gazette on August 5, 2013.

According to the Law for the Change in National Priorities, commencing on January 1, 2014 and thereafter, the income of a preferred enterprise, located in an area that is not Development Zone A (which is applicable to the preferred income of the Israeli subsidiary from the preferred enterprise) will be subject to a tax rate of 16% (instead of a rate of 12.5%). In addition, according to the Law for the Change in National Priorities the standard corporate income tax rate will be increased from 25% to 26.5% effective as of January 1, 2014. This change of tax rate did not have material effect on the deferred tax assets of the Israeli subsidiary.

The application of income tax law is inherently complex. Laws and regulations in this area are voluminous and can be ambiguous; the Company is, therefore, obliged to make many subjective assumptions and judgments regarding the application of such laws and regulations to its facts and circumstances. In addition, interpretations of and guidance surrounding income tax laws and regulations are subject to changes over time. Any changes in the Company's subjective assumptions and judgments could materially affect amounts recognized in its consolidated balance sheets and statements of income.