PROPERTY AND EQUIPMENT (POINTER TELOCATION LTD. [Member])

12 Months Ended

Dec. 31, 2011

POINTER TELOCATION LTD. [Member]

NOTE 5:-

PROPERTY AND EQUIPMENT

Composition:

	December 31,
	2011		2010
Cost:

Installed products	$	5,111	$	4,409
Computers and electronic equipment		6,252		6,222
Office furniture and equipment		1,009		927
Motor vehicles		12,243		11,863
Network installation		4,164		4,736
Buildings		499		537
Leasehold improvements		1,273		1,237

		30,551		29,931

Accumulated depreciation:

Installed products		4,170		3,333
Computers and electronic equipment		5,241		5,312
Office furniture and equipment		577		545
Motor vehicles		5,142		4,844
Network installation		3,837		4,015
Buildings		35		27
Leasehold improvements		710		600

		19,712		18,676

Depreciated cost	$	10,839	$	11,255

Depreciation expenses for the years ended December 31, 2011, 2010 and 2009 were $ 3,174, $ 2,815 and $ 2,377, respectively.

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

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