INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2016

INCOME TAXES [Abstract]

Schedule of Components of Income Tax Expense (Benefits)

Taxes on income (income tax benefits) are comprised as follows:

	Year ended December 31,
	2016			2015			2014
Deferred tax benefit	$	(1,989	)	$	(777	)	$	(224	)
Current taxes		1,254			1,323			958
		(735	)	$	546		$	734
Domestic		285		$	209		$	140
Foreign		(1,020	)		337			594
		(735	)	$	546		$	734
Domestic taxes:
Current		285		$	209		$	140
Deferred		-			-			-
		285			209			140
Foreign taxes:
Current		969			1,114			818
Deferred		(1,989	)		(777	)		(224	)
		(1,020	)		337			594
Income taxes (income tax benefits)	$	(735	)	$	546		$	734

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

Loss before taxes on income attributable to domestic and foreign operations are as follows:

	Year ended December 31,
	2016			2015			2014
Domestic	$	(9,749	)	$	(4,624	)	$	(2,540	)
Foreign		(1,679	)		1,561			1,582
	$	(11,428	)	$	(3,063	)	$	(958	)

Schedule of Reconciliation Between The Theoretical Tax Expense And The Actual Tax Expense

A reconciliation between the theoretical tax expense, 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 operations is as follows:

	December 31,
	2016			2015			2014
Loss before taxes, as reported in the consolidated statements of income	$	(11,428	)	$	(3,063	)	$	(958	)
Statutory tax rate		25.0	%		26.5	%		26.5	%
Theoretical tax benefit on the above amount at the Israeli statutory tax rate	$	(2,857	)	$	(812	)	$	(254	)
State taxes and tax adjustment in respect of different tax rate of foreign subsidiaries		(236	)		307			112
Non-deductible expenses and other permanent differences		526			(26	)		496
Losses and timing differences for which valuation allowance was provided		1,949			861			288
Utilization of tax losses  for which valuation allowance was provided for in prior years		(334	)		(14	)		(52	)
Withholding taxes		96			209			175
Other		121			21			(31	)
Actual taxes on income (income tax benefit)	$	(735	)	$	546		$	734

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Schedule of Deferred Tax Assets and Liabilities

Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of the Company's deferred tax liabilities and assets are as follows:

	December 31,
	2016			2015
Net operating loss carry forwards	$	12,979		$	14,110
Research and development expenses		2,312			2,242
Employee related accruals		409			441
Deferred revenue and other		1,248			1,012
Total deferred tax asset before valuation allowance		16,948			17,805
Less - valuation allowance		(14,481	)		(15,045	)
Deferred tax asset		2,467			2,760
Deferred tax liability - Intangible assets and other		(219	)		(2,345	)
Deferred tax assets, net	$	2,248		$	415
Domestic:	$	-		$	-
Foreign:	$	2,248		$	415

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,
	2016		2015
Opening balance	$	191	$	93
Additions for prior years' tax position		103		-
Additions related to the current year		96		113
Reduction of prior years' tax position due to lapse of statute of limitation		-		(15	)
Closing balance	$	390	$	191
Included in accrued expenses and other current liabilities	$	182	$	40
Included in other long term liabilities	$	208	$	151