FIXED ASSETS (POINTER DO BRASIL S.A. [Member])

12 Months Ended

Dec. 31, 2011

POINTER DO BRASIL S.A. [Member]

5.	FIXED ASSETS

(Amounts presented in thousands of US Dollars)

	31st. December
	2011							2010
	Acquisition cost		Accumulated depreciation			Net		Net		Annual depreciation rate %
Computers and SW		705		(160	)		545		413	20-33
Office furniture and equipment		46		(15	)		31		52	20
Motor vehicles		43		(16	)		27		40	20
Installed products		1,858		(210	)		1,648		282	20
		2,652		(401	)		2,251		787

- 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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