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Supplementary Balance Sheet Information (Tables)
12 Months Ended
Dec. 31, 2013
Organization Consolidation And Presentation Of Financial Statements [Abstract]  
Aggregate Fair Value and Unrealized Holding Gains and Losses by Major Security Type

The amortized cost basis, aggregate fair value and unrealized holding gains and losses by major security type were as follows:

 

    December 31,     December 31,  
    2013     2012  
    Amortized
cost
    Aggregate
fair value (1)
    Unrealized
Gains (1)
    Unrealized
losses
    Amortized
cost
    Aggregate
fair value (1)
    Unrealized
Gains (1)
    Unrealized
losses
 
    $ in thousands  

Government and corporate debentures:

               

Classified as short term

    5,265        5,279        27        (13     2,238        2,221          (17

Classified as long term *

    13,106        12,949        24        (181     12,788        12,831        97        (54
 

 

 

   

 

 

   

 

 

   

 

 

   

 

 

   

 

 

   

 

 

   

 

 

 
    18,371        18,228        51        (194     15,026        15,052        97        (71
 

 

 

   

 

 

   

 

 

   

 

 

   

 

 

   

 

 

   

 

 

   

 

 

 

* Matured in less than 5 years

 

(1) Marketable securities are valued based on quoted market prices in active markets (level 1). Since valuations are based on quoted prices that are readily and regularly available in an active market, valuation of these products does not entail a significant degree of judgment.

 

Balance and Changes in Allowance
(i) Trade accounts receivable are presented net of an allowance for doubtful accounts, the balance and the changes in the allowance are comprised as follows:

 

     Year ended December 31  
         2013             2012             2011      
     $ in thousands  

Balance at beginning of year

     4,565       4,330       7,545  

Increase (decrease) during the year

     (93     1,849       (1,265

Bad debt written off

     (598     (1,614     (1,950
  

 

 

   

 

 

   

 

 

 

Balance at end of year

     3,874       4,565       4,330  
  

 

 

   

 

 

   

 

 

 
Other Accounts Receivable
         December 31  
           2013     2012  
           $ in thousands  

(ii) Other:

      

Employees

       1,360        1,360   

Prepaid expenses

       14,122        12,832   

Deposits in respect of rent and other

       3,221        4,042   

Israeli Government departments and agencies (mainly value added tax refundable

   

    5,591        1,717   

Advance payments to suppliers

       5,299        1,725   

Derivative assets

       1,319        2,338   

Sundry

       634        5,822   
    

 

 

   

 

 

 
       31,546        29,836   
    

 

 

   

 

 

Accounts Payable and Accruals Other
d. Accounts payable and accruals - other

 

     December 31  
     2013      2012  
     $ in thousands  

Employees and employee institutions

     23,812         15,078   

Government departments and agencies

     9,903         7,238   

Provision for restructuring

        1,396   

Derivative liabilities

     131         573   

Accrued expenses

     18,942         22,337

Sundry

     2,694         2,262   
  

 

 

    

 

 

 
     55,482         48,884   
  

 

 

    

 

 

 

 

  * Includes a provision of $3,273,000 for non cancelable commitments included in the write- down of inventories of $14,255,000.
Schedule of Deferred Revenue
e. Deferred income

 

     December 31  
         2013              2012      
     $ in thousands  

Deferred income relating to warranty commitments(*)

     21,408         15,588   

Deferred income

     3,446         1,800   
  

 

 

    

 

 

 
     24,854         17,388   
  

 

 

    

 

 

 

 

  * The changes in deferred revenues relating to warranty commitments:
Changes in Deferred Revenues
     Year ended December 31  
         2013             2012      
     $ in thousands  

Balance at beginning of year

     15,588       24,110  

Revenue recognized during the year

     (21,173     (29,608

Deferred revenue relating to new sales

     26,993       21,086  
  

 

 

   

 

 

 

Balance at end of year

     21,408       15,588  
  

 

 

   

 

 

 

 

Accumulated Other Comprehensive Income (Loss)
f. Accumulated other comprehensive income (loss)

 

     December 31  
       2013          2012          2011    
     $ in thousands  

Accumulated gain (loss) in respect of derivative instruments designated for cash flows hedge, net of tax

     409         628         (600

Accumulated currency translation adjustment

           (860
  

 

 

    

 

 

    

 

 

 
     409         628         (1,460