INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2013

INCOME TAXES [Abstract]

Schedule of Components of Income Tax Benefits

Income tax benefits are comprised as follows:

	Year ended December 31,
	2013			2012			2011
Deferred tax benefit	$	(432	)	$	(321	)	$	(774	)
Current taxes		376			112			375
	$	(56	)	$	(209	)	$	(399	)
Domestic	$	(6	)	$	201		$	218
Foreign		(50	)		(410	)		(617	)
	$	(56	)	$	(209	)	$	(399	)
Domestic taxes:
Current	$	(6	)	$	201		$	218
Deferred		-			-			-
		(6	)		201			218
Foreign taxes - US:
Current		382			(89	)		157
Deferred		(432	)		(321	)		(774	)
		(50	)		(410	)		(617	)
Income tax benefit	$	(56	)	$	(209	)	$	(399	)

Schedule of Income (Loss) from Continuing Operations Before Income Tax, Domestic and Foreign

The components of income (loss) before income taxes attributable to domestic and foreign operations are as follows:

	Year ended December 31,
	2013			2012		2011
Domestic	$	(688	)	$	1,147	$	(789	)
Foreign		3			130		(424	)
	$	(685	)	$	1,277	$	(1,213	)

Schedule of Effective Income Tax Rate Reconciliation

A reconciliation between the theoretical tax expenses for the years ended December 31, 2013 and 2012, assuming all income is taxed at the statutory tax rate applicable to income of the Company and the actual tax expense as reported in the statement of income is as follows:

	December 31,
	2013			2012
Income (loss) before taxes, as reported in the consolidated statements of income	$	(685	)	$	1,277
Statutory tax rate		25	%		25	%
Theoretical tax expense (benefit) on the above amount at the Israeli statutory tax rate	$	(171	)	$	319
Tax adjustment in respect of different tax rate of foreign subsidiaries		(6	)		21
Non-deductible expenses and other permanent differences		226			233
Losses and timing differences for which valuation allowance was provided		760			934
Utilization of tax losses  for which valuation allowance was provided for in prior years		(816	)		(1,538	)
Taxes with respect to prior years and other		(49	)		(178	)
Actual tax benefit	$	(56	)	$	(209	)

Schedule of Deferred Tax Assets and Liabilities

Significant components of the Company's deferred tax liabilities and assets are as follows:

	December 31,
	2013			2012
Net operating loss carry forwards	$	11,645		$	11,425
Temporary differences related to R&D expenses		1,631			1,569
Temporary differences related to accrued employee costs		590			368
Deferred revenue and other		554			525
Total deferred tax asset before valuation allowance		14,420			13,887
Less - valuation allowance		(13,836	)		(13,191	)
Deferred tax asset		584			696
Deferred tax liability - Intangible assets and other		(171	)		(717	)
Deferred tax assets (liability), net	$	413		$	(21	)
Domestic		-			-
Foreign:
Current deferred tax asset, net		148			33
Non-current deferred tax asset (liability), net		265			(54	)
		413			(21	)
	$	413		$	(21	)

Summary of Unrecognized Tax Benefits

A reconciliation of the beginning and ending amount of unrecognized tax benefits related to uncertain tax positions is as follows:

	December 31,
	2013			2012
Opening balance	$	201		$	222
Additions for prior years' tax position		26			14
Additions for current year's tax position		-			-
Reduction of prior years' tax position due to lapse of statute of limitation		(124	)		(35	)
Closing balance	$	103		$	201
Included in accrued expenses and other current liabilities	$	21		$	110
Included in other long term liabilities	$	82		$	91