Gilat Satellite Networks (GILT) 20-F 22 Mar 16 2015 FY Annual report (foreign) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2015shares
Document And Entity Information [Abstract]
Document Type	20-F
Amendment Flag	false
Document Period End Date	Dec. 31, 2015
Entity Registrant Name	GILAT SATELLITE NETWORKS LTD
Entity Central Index Key	897,322
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding	44,333,047
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
CURRENT ASSETS:
Cash and cash equivalents	$ 18,435	$ 27,726
Restricted cash	100,779	25,983
Restricted cash held by trustees	8,524	15,441
Trade receivables, net	50,984	57,728
Inventories	25,358	25,112
Other current assets	16,223	14,760
Total current assets	220,303	166,750
LONG-TERM INVESTMENTS AND RECEIVABLES:
Severance pay funds	7,545	8,085
Long-term restricted cash	179	216
Other long-term receivables	221	12,124
Total long-term investments and receivables	7,945	20,425
PROPERTY AND EQUIPMENT, NET	81,963	90,893
INTANGIBLE ASSETS, NET	17,154	22,970
GOODWILL	43,468	63,870
Total assets	370,833	364,908
CURRENT LIABILITIES:
Short-term bank credit and loans	7,000	15,857
Current maturities of long-term loans	4,542	4,595
Trade payables	17,210	22,850
Accrued expenses	23,481	22,475
Advances from customers	82,813	2,940
Advances from customers held by trustees	8,515	12,858
Other current liabilities	16,213	18,587
Total current liabilities	159,774	100,162
LONG-TERM LIABILITIES:
Long-term loans, net of current maturities	21,493	26,271
Accrued severance pay	7,506	8,157
Other long-term liabilities	3,978	5,179
Total long-term liabilities	$ 32,977	$ 39,607
COMMITMENTS AND CONTINGENCIES
EQUITY:
Share capital - Ordinary shares of NIS 0.2 par value: Authorized - 90,000,000 shares at December 31, 2015 and 2014; Issued and outstanding - 44,333,047 and 42,730,424 shares at December 31, 2015 and 2014, respectively	$ 2,048	$ 1,966
Additional paid-in capital	884,126	876,624
Accumulated other comprehensive loss	(3,727)	(1,420)
Accumulated deficit	(704,365)	(652,031)
Total equity	178,082	225,139
Total liabilities and equity	$ 370,833	$ 364,908

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2015	Dec. 31, 2014
CONSOLIDATED BALANCE SHEETS [Abstract]
Ordinary shares, par value per share	$ 0.2	$ 0.2
Ordinary shares, shares authorized	90,000,000	90,000,000
Ordinary shares, shares issued	44,333,047	42,730,424
Ordinary shares, shares outstanding	44,333,047	42,730,424

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Revenues:
Products	$ 128,970	$ 157,531	$ 133,554
Services	68,573	77,602	101,312
Total revenues	197,543	235,133	234,866
Cost of revenues:
Products	94,683	106,905	86,304
Services	48,635	$ 44,593	$ 68,906
Impairment of long lived assets	10,137
Total cost of revenues	153,455	$ 151,498	$ 155,210
Gross profit	44,088	83,635	79,656
Operating expenses:
Research and development, net	22,412	25,158	27,900
Selling and marketing	24,823	32,537	32,214
General and administrative	18,644	$ 20,903	23,071
Restructuring costs	1,508		$ 564
Goodwill impairment	20,402
Total operating expenses	87,789	$ 78,598	$ 83,749
Operating income (loss)	(43,701)	5,037	(4,093)
Financial expenses, net	(7,243)	(3,837)	(6,239)
Income (loss) before taxes on income	(50,944)	1,200	(10,332)
Taxes on income (tax benefit)	1,190	1,901	(755)
Loss from continuing operations	(52,134)	(701)	(9,577)
Loss from discontinued operations	(200)	(795)	(8,320)
Loss	$ (52,334)	$ (1,496)	$ (17,897)
Loss per share (basic and diluted):
Continuing operations	$ (1.19)	$ (0.02)	$ (0.23)
Discontinued operations	0	(0.02)	(0.20)
Total loss per share	$ (1.19)	$ (0.04)	$ (0.43)
Weighted average number of shares used in computing loss per share:
Basic and diluted	43,655,309	42,444,482	41,960,925

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS [Abstract]
Loss	$ (52,334)	$ (1,496)	$ (17,897)
Other comprehensive loss:
Foreign currency translation adjustments	(3,022)	(2,205)	90
Reclassification adjustments for realized loss (gain) on hedging instruments, net	839	985	(1,931)
Unrealized gain (loss) on hedging instruments, net	(124)	(1,791)	568
Total comprehensive loss	$ (54,641)	$ (4,507)	$ (19,170)

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY - USD ($) $ in Thousands	Total	Ordinary Shares [Member]	Additional Paid-in Capital [Member]	Accumulated other comprehensive income (loss) [Member]	Accumulated Deficit [Member]
Balance at Dec. 31, 2012	$ 241,957	$ 1,909	$ 869,822	$ 2,864	$ (632,638)
Balance, shares at Dec. 31, 2012		41,700,100
Issuance of restricted share units (RSU)	15	$ 15
Issuance of restricted share units (RSU), shares		271,176
Stock-based compensation of options and RSUs	2,665		$ 2,665
Exercise of stock options	566	$ 8	$ 558
Exercise of stock options, shares		154,498
Comprehensive loss	(19,170)			$ (1,273)	$ (17,897)
Balance at Dec. 31, 2013	226,033	$ 1,932	$ 873,045	$ 1,591	$ (650,535)
Balance, shares at Dec. 31, 2013		42,125,774
Issuance of restricted share units (RSU)	19	$ 19
Issuance of restricted share units (RSU), shares		332,650
Stock-based compensation of options and RSUs	2,427		$ 2,427
Exercise of stock options	1,167	$ 15	$ 1,152
Exercise of stock options, shares		272,000
Comprehensive loss	(4,507)			$ (3,011)	$ (1,496)
Balance at Dec. 31, 2014	$ 225,139	$ 1,966	$ 876,624	$ (1,420)	$ (652,031)
Balance, shares at Dec. 31, 2014	42,730,424	42,730,424
Issuance of restricted share units (RSU)	$ 14	$ 14
Issuance of restricted share units (RSU), shares		283,175
Stock-based compensation of options and RSUs	1,901		$ 1,901
Exercise of stock options	5,669	$ 68	$ 5,601
Exercise of stock options, shares		1,319,448
Comprehensive loss	(54,641)			$ (2,307)	$ (52,334)
Balance at Dec. 31, 2015	$ 178,082	$ 2,048	$ 884,126	$ (3,727)	$ (704,365)
Balance, shares at Dec. 31, 2015	44,333,047	44,333,047

CONSOLIDATED STATEMENTS OF CHA7

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Comprehensive loss	$ (3,727)	$ (1,420)	$ 1,591
Foreign currency translation adjustments [Member]
Comprehensive loss	$ (3,636)	$ (614)	$ 1,591

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Cash flows from continuing operations
Loss	$ (52,334)	$ (1,496)	$ (17,897)
Loss from discontinued operations	(200)	(795)	(8,320)
Loss from continuing operations	(52,134)	(701)	(9,577)
Reconciliation of loss to net cash provided by (used in) operating activities:
Depreciation and amortization	15,072	$ 15,951	$ 17,559
Goodwill impairment	20,402
Impairment of long lived assets	10,137
Stock-based compensation of options and RSUs	1,901	$ 2,427	$ 2,268
Accrued severance pay, net	(111)	300	(38)
Accrued interest and exchange rate differences on restricted cash and deposits, net	842	858	307
Exchange rate differences on long-term loans	(288)	(416)	157
Capital loss from disposal of property and equipment	82	430	48
Deferred income taxes, net	1	7	(2,733)
Decrease (increase) in trade receivables, net	4,553	(2,457)	(4,228)
Decrease (increase) in other assets (including short-term, long-term and deferred charges)	998	(20,251)	10,740
Increase in inventories	(2,821)	$ (445)	$ (6,502)
Increase in restricted cash directly related to operating activities, net	(87,004)
Increase (decrease) in trade payables	(5,133)	$ 2,226	$ (1,225)
Increase (decrease) in accrued expenses	2,935	5,401	(4,703)
Increase (decrease) in advances from customers	79,884	(25,935)	25,249
Increase (decrease) in advances from customers held by trustees, net	(2,243)	14,068	(4,448)
Decrease in other current liabilities and other long-term liabilities	(1,860)	(7,625)	(6,477)
Net cash provided by (used in) operating activities	(14,787)	(16,162)	16,397
Cash flows used in investing activities:
Purchase of property and equipment	(3,930)	(12,630)	(4,063)
Investment in restricted cash (including long-term)	(22,717)	(12,788)	(25,961)
Proceeds from restricted cash (including long-term)	34,120	11,228	2,975
Investment in restricted cash held by trustees	(16,634)	(24,869)	(17,587)
Proceeds from restricted cash held by trustees	$ 21,501	$ 12,306	13,744
Purchase of intangible assets			(16)
Net cash provided by (used in) investing activities	$ 12,340	$ (26,753)	$ (30,908)
Cash flows used in financing activities:
Capital lease payments	(609)	(234)
Issuance of restricted stock units and exercise of stock option	5,683	1,186	$ 581
Payment of obligation related to the purchase of intangible asset	(500)	(500)	(500)
Short-term bank credit, net	(5,897)	16,570	(3,518)
Repayment of long-term loans	(4,544)	(4,633)	(12,950)
Net cash provided by (used in) financing activities	$ (5,867)	$ 12,389	(16,387)
Cash flows from discontinued operations
Net cash used in operating activities			(5,996)
Net cash provided by investing activities			15,791
Net cash provided by financing activities			12,884
Net cash provided by (used in) discontinued operations			22,679
Effect of exchange rate changes on cash and cash equivalents	$ (977)	$ (172)	(325)
Decrease in cash and cash equivalents	(9,291)	(30,698)	(8,544)
Cash and cash equivalents at the beginning of the year	27,726	58,424	66,968
Cash and cash equivalents at the end of the year	18,435	27,726	58,424
Cash paid during the year for continuing operations:
Interest	1,507	1,681	2,154
Income taxes	517	1,582	730
Non-cash transactions:
Reclassification from inventories to property and equipment	2,519	2,857	3,778
Reclassification from property and equipment to inventories	114	381	$ 691
Capital lease	26	$ 1,123
Wavestream Corporation [Member]
Reconciliation of loss to net cash provided by (used in) operating activities:
Goodwill impairment	$ 0

GENERAL

GENERAL	12 Months Ended
	Dec. 31, 2015
GENERAL [Abstract]
GENERAL	NOTE 1: GENERAL a. Organization: Gilat Satellite Networks Ltd. (the "Company" or "Gilat") and its subsidiaries (the "Group") is a global provider of end-to-end broadband satellite communication (“Satcom”) network solutions and services. The Group designs, manufactures and provides full network management and equipment for Satcom as well as professional services to satellite operators and service providers worldwide. The equipment consists of very small aperture terminals (“VSATs”), solid-state power amplifiers (“SSPAs”), block up converters (“BUCs”), low-profile antennas and on-the-Move/on-the-Pause terminals. VSATs are earth-based terminals that transmit and receive broadband internet, voice, data and video via satellite. In addition, the Company provides integrated small cell solutions with its satellite backhaul for the cellular market. Gilat also provides connectivity services, internet access and telephony, to enterprise, government and residential customers over its own networks and also over networks which Gilat installs based on Build Operate Transfer (BOT). Additionally, the Company builds telecommunication infrastructure, typically using fiber-optic and wireless technologies for broadband connectivity. Gilat was incorporated in Israel in 1987 and launched its first generation VSAT in 1989. The Company's business is managed and reported as three separate reportable segments, consisting of the Company's Commercial, Mobility and Services Divisions. As to company's customers, geographic and segment information, see note 14. b. Goodwill impairment: The continuing pressure on the Department of Defense (“DoD”) budget in the United State along with delayed orders from other clients as well as other factors, resulted in a decline in revenues and operational results of the Mobility Division during the nine months ended September 30, 2015, compared to budget and prior year's results. As of September 30, 2015, these factors were considered by the Company as indicators of a potential impairment of the Mobility Division's tangible assets, intangible assets and goodwill. In accordance with ASC 350, “Intangible – Goodwill and Other” (“ASC 350”), following the identification of the impairment indicators, the Company performed a goodwill impairment test for the two reporting units in the Mobility Division as of September 30, 2015, using the income approach to value the reporting units' fair value. The impairment test resulted in a goodwill impairment of $ 20,402 The material assumptions used for the income approach were five ( 5 4 13 In addition, the Company performed its annual goodwill impairment test procedures as of December 31, 2015. No additional impairment loss was recorded in 2015 as a result of such procedures. Following the impairment indicators mentioned above, the Company also evaluated the recoverability of the Mobility reporting units' tangible and intangible assets based on the updated future undiscounted cash flows expected to be generated by the assets in accordance with ASC 360 "Property, Plant and Equipment" (“ASC 360"). The projected undiscounted cash flows as of September 30, 2015 indicated that the assets are recoverable and an impairment loss does not exist. c. Impairment of long-lived assets in Colombia: Most of the activity of Gilat Colombia, a fully owned subsidiary of Gilat, consists of operating subsidized projects for the governmental authority (see also note 2c). During 2015, Gilat Colombia encountered higher than expected expenses related to its subsidized project for the governmental authority, which resulted in operating and cash flow losses from this project. The Company considered these losses, combined with its projections for continuing losses from this project, as indicators of potential impairment of Gilat Colombia's long-lived assets and led the Company to evaluate the recoverability of those assets based on the future undiscounted cash flows expected to be generated by the assets. Following the recoverability test, the Company came to the conclusion that the long lived assets are not recoverable and an impairment loss was calculated based on the excess of the carrying amount of the long-lived assets over the long-lived assets fair value. The Company identified an impairment loss of property and equipment, net and long-term deferred charges, which are part of “other assets” in the balance sheet, in the amount of $ 4,106 6,031 10,137 d. Discontinued Operation: On December 2, 2013, the Company sold its subsidiary, Spacenet Inc. (“Spacenet”), to SageNet of Tulsa, LLC for approximately 16,000 subject to certain post-closing adjustments and expenses. The Company recorded a loss of $ 1,385 as a result of this sale. The Company previously provided managed network communications services through Spacenet utilizing satellite wireline and wireless networks and associated technology mainly in the United States. Spacenet was sold in order to allow the Company to better focus its assets and management attention on its core business strategy and strategic target markets. During 2015 and 2014, some of the post-closing adjustments were resolved and consequently the Company incurred additional expenses of $200 and $795, respectively, related to those adjustments. These additional expenses are accounted as discontinued operations. Spacenet was previously part of the Services Division. The results of the discontinued operations for the years ended December 31, 2015, 2014 and 2013, are presented below: Year ended 2015 2014 2013 Revenues $ - $ - $ 67,865 Cost of revenues - - 54,996 Gross profit - - 12,869 Operating costs and expenses: Selling and marketing - - 7,753 General and administrative - - 11,758 Total operating expenses - - 19,511 Operating loss - - (6,642 ) Loss from disposal of subsidiary (200 ) (795 ) (1,385 ) Financial income (expenses), net - - (255 ) Loss before taxes on income (200 ) (795 ) (8,282 ) Taxes on income - - 38 Loss $ (200 ) $ (795 ) $ (8,320 ) e. The Company depends on a major supplier to supply certain components and services for the production of its products or providing services. If this supplier fails to deliver or delays the delivery of the necessary components or services, the Company will be required to seek alternative sources of supply. A change in suppliers could result in manufacturing delays or services delays which could cause a possible loss of sales and, or, additional incremental costs and, consequently, could adversely affect the Company's results of operations and financial position.

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2015
SIGNIFICANT ACCOUNTING POLICIES [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	NOTE 2:- SIGNIFICANT ACCOUNTING POLICIES The consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States ("U.S. GAAP"), followed on a consistent basis. a. Use of estimates: The preparation of the consolidated financial statements in conformity with U.S. GAAP requires management to make estimates, judgments and assumptions. The Company's management believes that the estimates, judgments and assumptions used are reasonable based upon information available at the time they are made. These estimates, judgments and assumptions can affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the dates of the financial statements, and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. b. Functional currency: The majority of the revenues of the Company and certain of its subsidiaries are generated in U.S. dollars ("dollar") or linked to the dollar. In addition, a substantial portion of the Company's and certain of its subsidiaries' costs are incurred in dollar. The Company's management believes that the dollar is the primary currency of the economic environment in which the Company and certain of its subsidiaries operate. Thus, the functional and reporting currency of the Company and certain of its subsidiaries is the dollar. Accordingly, monetary accounts maintained in currencies other than the dollar are remeasured into dollars in accordance with ASC 830, "Foreign Currency Matters" ("ASC 830"). All transaction gains and losses of the remeasurement of monetary balance sheet items are reflected in the consolidated statements of operations as financial income or expenses, as appropriate. The financial statements of certain foreign subsidiaries, whose functional currency has been determined to be their local currency, have been translated into dollars. Assets and liabilities have been translated using the exchange rates in effect at the balance sheet date. Statements of operations amounts have been translated using specific rates. The resulting translation adjustments are reported as a component of equity in accumulated other comprehensive income (loss). c. Principles of consolidation: The consolidated financial statements include the accounts of the Company and its subsidiaries, in which the Company has a controlling voting interest and entities consolidated under the variable interest entities ("VIE") provisions of ASC 810, "Consolidation" ("ASC 810"). Inter-company balances and transactions have been eliminated upon consolidation. Most of the activity of Gilat Colombia consists of operating subsidized projects for the Colombian Ministry of Information Technologies and Communications ("Ministry of ITC") through its "Dirección de Conectividad", or DirCon, (formerly known as Compartel Program). The first projects were originally awarded to Gilat's Colombian subsidiaries in 1999 and 2002 and were extended several times. An additional project was awarded to the subsidiary by the Ministry of ITC in 2011 and was completed in December 2013. The subsidiary was awarded another project from the Ministry of ITC in 2013 which is ongoing and scheduled to be completed in 2018. As required in the bid documents for the Ministry of ITC projects, the Group established trusts (the "Trusts") and entered into governing trust agreements for each project (collectively, the "Trust Agreements"). The Trusts were established for the purpose of holding the network equipment, processing payments to subcontractors, and holding the funds received through the subsidy (the "Subsidy") from the government until they are released in accordance with the terms of the Subsidy and paid to Gilat Colombia. The Trusts are a mechanism to allow the Colombia government to review amounts to be paid with the Subsidy and verify that such funds are used in accordance with the transaction document and the terms of the Subsidy. Gilat Colombia generates revenues both from the Subsidy, as well as from the use of the network that Gilat Colombia operates. The Trusts are considered VIEs and Gilat Colombia is identified as the primary beneficiary of the Trusts. Under ASC 810, the Company performs ongoing reassessments of whether it is the primary beneficiary of the VIE. The assessment of Company's management is that the Company has the power to direct the activities of a VIE that most significantly impact the VIE's activities (it is responsible for establishing and operating the networks), and the obligation to absorb losses of the VIE that could potentially be significant to the VIE and the right to receive benefits from the VIE that could potentially be significant to the VIE's economic performance. As such, the Trusts were consolidated in the financial statements of the Company since their inception. The cash held by the Trusts is consolidated within the financial statements of the Company and classified as "Restricted cash held by trustees". The advances from customers received by the Trusts are consolidated within the financial statements of the Company and classified as "Advances from customers held by trustees". d. Cash equivalents: Cash equivalents are short-term highly liquid investments that are not restricted as to withdrawals or use with maturities of three months or less at the date acquired. e. Short-term and long-term restricted cash: Short-term restricted cash is either invested in certificates of deposit, which mature within one year, or in short-term highly liquid investments that are restricted to withdrawals or use. As of December 31, 2015, the vast majority of this amount was linked to the dollar. Such certificates of deposit are used as collateral for the lease of the Group's offices, performance and advance payment guarantees to customers and surety bonds and loans, and bear weighted average interest rates of 0.19 0.39 Long-term restricted cash is primarily invested in certificates of deposit, which mature in more than one year. As of December 31, 2015, the amount is linked to currencies other than dollar. It bears annual weighted average interest rates of 5.84 7.78 f. Restricted cash held by trustees: As of December 31, 2015 and 2014, short-term restricted cash held by trustees is invested in a savings bank account linked to the Colombian Peso. The restricted cash is being released based upon performance milestones as stipulated in the agreements with the government of Colombia. g. Inventories: Inventories are stated at the lower of cost or market value. Inventory write-offs are provided to cover risks arising from slow-moving items, excess inventories, discontinued products, new products introduction and for market prices lower than cost. Any write-off is recognized in the consolidated statement of operations as cost of revenue. In addition, if required, the Company records a liability for firm non-cancelable and unconditional purchase commitments with contract manufacturers for quantities in excess of the Company's future demands forecast consistent with its valuation of excess and obsolete inventory. Cost is determined as follows: Raw materials, parts and supplies - using the weighted average cost method. Work-in-progress - represents the cost of manufacturing with the addition of allocable indirect manufacturing costs, using the weighted average cost method. Finished products - calculated on the basis of raw materials, direct manufacturing costs with the addition of allocable indirect manufacturing costs, using the weighted average cost method. h. Property and equipment, net: Property and equipment are stated at cost, net of accumulated depreciation. Depreciation is calculated by the straight-line method over the estimated useful lives of the assets as follows: Years Buildings 50 Computers, software and electronic equipment 3 12 Office furniture and equipment 3 17 Vehicles 3 7 Leasehold improvements are amortized by the straight-line method over the term of the lease or the estimated useful life of the improvements, whichever is shorter. Equipment leased to others under operating leases is carried at cost less accumulated depreciation and depreciated using the straight-line method over the useful life of the assets. The Group has accounted for its assets which are under a capital lease arrangement in accordance with ASC 840 "Leases". Accordingly, assets under a capital lease are stated as assets of the Group on the basis of ordinary purchase prices (without the financing component), and depreciated according to the usual depreciation rates applicable to such assets. The lease payments payable in forthcoming years, net of the interest component included in them, are included in liabilities. The interest in respect of such amounts is accrued on a current basis and is charged to earnings. i. Intangible assets: Intangible assets subject to amortization are initially recognized based on the fair value allocated to them, and subsequently stated at amortized cost. The assets are amortized over their estimated useful lives using the straight line method over an estimated period during which benefits are expected to be received, in accordance with ASC 350, "Intangible - Goodwill and Other" ("ASC 350") as the following weighted average Years Technology 7.9 Customer relationships 6.8 Marketing rights and patents 12.1 Backlog 1.0 j. Impairment of long-lived assets The Group's long-lived assets and identifiable intangible assets that are subject to amortization are reviewed for impairment in accordance with ASC 360, "Property, Plant and Equipment" ("ASC 360"), whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to the future undiscounted cash flows expected to be generated by the assets. Such measurement includes significant estimates. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. However, the carrying amount of a group of assets is not to be reduced below its fair value. As for the impairment of long-lived assets in Colombia in 2015, see note 1c. In 2014 and 2013, no long-lived assets impairment losses were recorded. k. Goodwill: Goodwill represents the excess of the purchase price in a business combination over the fair value of the net tangible and intangible assets acquired. Under ASC 350, goodwill is not amortized, but rather is subject to an annual impairment test. Goodwill is tested for impairment at the reporting unit level by comparing the fair value of the reporting unit with its carrying value. The Company performs its annual impairment analysis of goodwill in the fourth quarter of the year, or more often if there are indicators of impairment present. ASC 350 allows an entity to first assess qualitative factors to determine whether it is necessary to perform the two-step quantitative goodwill impairment test. If the qualitative assessment does not result in a more likely than not indication of impairment, no further impairment testing is required. If it does result in a more likely than not indication of impairment, the two-step impairment test is performed. Alternatively, ASC 350 permits an entity to bypass the qualitative assessment for any reporting unit and proceed directly to performing the first step of the goodwill impairment test. The provisions of ASC 350 require that the quantitative two-step impairment test will be performed on goodwill at the level of the reporting units. In the first step, or Step 1, the Company compares the fair value of each reporting unit to its carrying value. If the fair value exceeds the carrying value of the net assets, goodwill is considered not impaired, and the Company is not required to perform further testing. If the carrying value of the net assets exceeds the fair value, then the Company must perform the second step, or Step two, of the impairment test in order to determine the implied fair value of goodwill. To determine the fair value used in Step 1, the Company uses discounted cash flows. If and when the Company is required to perform a Step 2 analysis, determining the fair value of its net assets and its off-balance sheet intangibles would require it to make judgments that involve the use of significant estimates and assumptions. The Company determines the fair value of each reporting unit using the Income Approach, which utilizes a discounted cash flow model, as it believes that this approach best approximates the reporting unit's fair value. Judgments and assumptions related to revenue, operating income, future short-term and long-term growth rates, weighted average cost of capital, interest, capital expenditures, cash flows, and market conditions are inherent in developing the discounted cash flow model. The Company considers historical rates and current market conditions when determining the discount and growth rates to use in its analyses. If these estimates or their related assumptions change in the future, the Company may be required to record impairment charges for its goodwill. As for the goodwill impairment loss recorded in 2015, see note 1b and note 6. In 2014 and 2013, no goodwill impairment losses were recorded. l. Contingencies The Company is currently involved in various claims and legal proceedings. The Company reviews the status of each matter and assesses its potential financial exposure. If the potential loss from any claim or legal proceeding is considered probable and the amount can be reasonably estimated, the Company accrues a liability for the estimated loss. n. Revenue recognition: The Group generates revenue mainly from the sale of products, which includes construction of networks, and from services for satellite-based communications networks and from providing connectivity services, internet access and telephony, to enterprise, government and residential customers under large-scale contracts over the Group's networks which the Group builds using the Group's equipment and also over networks which the Group installs based on Build Operate Transfer (“BOT”). These large- scale contracts sometimes involve the installation of thousands of VSATs or massive fiber-optic transport and access networks. Sale of products includes mainly the sale of VSATs, hubs, SSPAs, low-profile antennas and on-the-Move / on-the-Pause terminals, and construction and installation of large-scale networks based on BOT. Service revenue include access to and communication via satellites ("space segment"), installation of equipment, telephone services, internet services, consulting, on-line network monitoring, network maintenance and repair services. The Group sells its products primarily through its direct sales force and indirectly through resellers or system integrators. Sales consummated by the Group's sales force and sales to resellers or system integrators are considered sales to end-users. Revenues from products sales are recognized in accordance with ASC 605-10, "Revenue recognition" and with ASC 605-25 "Multiple-Element Arrangements" ("ASC 605"), when delivery has occurred, persuasive evidence of an agreement exists, the vendor's fee is fixed or determinable, no further obligation exists and collectability is probable. When significant acceptance provisions are included in the arrangement revenues are deferred until the acceptance occurs. Generally, the Group does not grant rights of return. Service revenues are recognized ratably over the period of the contract or as services are performed, as applicable. When a sales arrangement contains multiple elements, such as equipment and services, the Company allocates revenues to each element based on a selling price hierarchy. The selling price for a deliverable is based on its vendor specific objective evidence (''VSOE'') if available, third party evidence (''TPE'') if VSOE is not available, or estimated selling price (''ESP'') if neither VSOE nor TPE is available. In multiple element arrangements, revenues are allocated to each separate unit of accounting for each of the deliverables using the relative selling prices of each of the deliverables in the arrangement based on the aforementioned selling price hierarchy. Where VSOE or TPE does not exist the Group establishes ESP, based on management judgment, considering internal factors such as margin objectives, pricing practices and etc. Revenue from products under sales-type lease contracts is recognized in accordance with ASC 840, "Leases" ("ASC 840") upon installation or upon delivery, in cases where the customer obtains its own or other's installation services. The net investments in sales-type leases are discounted at the interest rates implicit in the leases. The present values of payments due under sales-type lease contracts are recorded as revenue at the time of shipment or installation, as appropriate. Future interest income is deferred and recognized over the related lease term as financial income. Revenue from products and services under operating leases of equipment is recognized ratably over the lease period, in accordance with ASC 840. Revenues from contracts under which the Group provides construction or production of products ("Production-Type Contracts") which are significantly customized to the buyer's specifications are recognized in accordance with ASC 605-35, "Construction-Type and Production-Type Contracts". In Production-Type Contracts under which units of a basic product in a continuous or sequential production process are produced, revenues are recognized based on the units-of-delivery method, recognizing revenue for each unit on the date that unit is delivered. In other Production-Type Contracts, which require significant construction and customization to the customer's specifications, revenues are recognized using the percentage-of-completion method of accounting based on the input measure by using the ratio of costs related to construction performance incurred to the total estimated amount of such costs. The amount of revenue recognized is based on the total fees under the arrangement and the percentage of completion achieved. Provisions for estimated losses on uncompleted contracts, if any, are made in the period in which such losses are first determined, in the amount of the estimated loss on the entire contact. Deferred revenue and advances from customers represent amounts received by the Group when the criteria for revenue recognition as described above are not met and are included in "Other current liabilities" and "Other long-term liabilities". When deferred revenue is recognized as revenue, the associated deferred charges are also recognized as cost of sales o. Shipping and advertising expenses: Selling and marketing expenses include shipping expenses in the amounts of $ 976 2,685 4,047 Advertising costs are expensed as incurred. Advertising expenses amounted to $ 181 273 412 p. Warranty costs: Generally, the Group provides product warranties for periods between twelve to eighteen months at no extra charge. A provision is recorded for estimated warranty costs based on the Group's experience. Warranty expenses amounted to $ 864 361 556 q. Research and development expenses, net: Research and development costs are charged to the statements of operations as incurred. ASC 985, "Software", requires capitalization of certain software development costs subsequent to the establishment of technological feasibility. Based on the Company's product development process, technological feasibility is established upon completion of a working model. Costs incurred by the Company between completion of the working models and the point at which the products are ready for general release has been insignificant. Therefore, all research and development costs have been expensed. r. Research and development grants: The Group receives royalty-bearing and non-royalty-bearing grants from the Government of Israel and from other funding sources, for approved research and development projects. These grants are recognized at the time the Group is entitled to such grants on the basis of the costs incurred or milestones achieved as provided by the relevant agreement and included as a deduction from research and development expenses. Research and development grants deducted from research and development expenses amounted to $ 2,540 2,477 1,591 s. Accounting for stock-based compensation: The Group accounts for stock-based compensation in accordance with ASC 718, "Compensation-Stock Compensation" ("ASC 718"). ASC 718 requires companies to estimate the fair value of equity-based payment awards on the date of grant using an option-pricing model. The value of the portion of the award that is ultimately expected to vest is recognized as an expense over the requisite service periods in the Company's consolidated statement of operations. The Group recognizes compensation expenses for the value of its awards, based on the straight line method over the requisite service period of each of the awards, net of estimated forfeitures. ASC 718 requires forfeitures to be estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates. The Group selected the Black-Scholes-Merton option pricing model as the most appropriate fair value method for its stock-options awards and the fair value of restricted share units (“RSUs”) based on the market stock price on the date of grant. The option-pricing model requires a number of assumptions, of which the most significant are the expected stock price volatility and the expected option term. Expected volatility was calculated based upon actual historical stock price movements. The expected term of options granted is based upon historical experience and represents the period of time that options granted are expected to be outstanding. The risk-free interest rate is based on the yield from U.S. treasury bonds with an equivalent term. The Group has historically not paid dividends and has no foreseeable plans to pay dividends. The Group accounts for equity instruments issued to third party service providers (non-employees) in accordance with the fair value based on an option-pricing model, pursuant to the guidance in ASC 505-50, "Equity-Based Payments to Non-Employees" ("ASC 505-50"). The fair value of the options granted and are unvested is revalued over the related service periods and recognized over the remaining vesting period. (See also note 9). t. Income taxes: The Group accounts for income taxes in accordance with ASC 740, "Income Taxes" ("ASC 740"). ASC 740 prescribes the use of the liability method whereby deferred tax assets and liability account balances are determined based on differences between the financial reporting and the tax basis of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Group provides a valuation allowance, if necessary, to reduce deferred tax assets to their estimated realizable value if it is more likely than not that a portion or all of the deferred tax assets will not be realized. The Group implements a two-step approach for recognizing and measuring uncertain tax positions. Recognition (step one) occurs when an enterprise concludes that a tax position, based solely on its technical merits, is more-likely-than-not to be sustained upon examination. Measurement (step two) is only addressed if step one has been satisfied (i.e., the position is more-likely-than-not to be sustained) otherwise a full liability in respect of a tax position not meeting the more-than-likely-than-not criteria is recognized. Under step two, the tax benefit is measured as the largest amount of benefit, determined on a cumulative probability basis that is more-likely-than-not to be realized upon ultimate settlement. The Company classifies interest and penalties on income taxes as financial expenses and general and administrative expenses, respectively u. Concentrations of credit risks: Financial instruments that potentially subject the Group to concentrations of credit risk consist principally of cash and cash equivalents, short-term and long-term restricted cash, short-term restricted cash held by trustees, trade receivables, long-term trade receivables and foreign currency derivative contracts. The majority of the Group's cash and cash equivalents are invested in dollars with major banks in Israel, the United States and South America. Generally, these cash equivalents may be redeemed upon demand and therefore, management believes that they bear lower risk. The majority of the Group's short-term and long-term restricted cash are invested in dollars with major banks in South America. The Group is entitled to receive the restricted cash generally based upon actual performance of its projects. The Group also has restricted cash held by trustees, which is invested in Colombian Peso s with major banks in Colombia. As of December 31, 2015 , restricted cash held by the trustees amounted to $ 8,524 . The Group is entitled to receive the restricted cash held by the trustee in stages based upon operational milestones. The cash held in the trusts is reflected in the Company ' s balance sheet as " Restricted cash held by trustees " . Trade receivables and other long-term receivables of the Group are mainly derived from sales to major customers located in the South and Central America and Asia. The Group performs ongoing credit evaluations of its customers and obtains letters of credit and bank guarantees for certain receivables. An allowance for doubtful accounts is determined with respect to specific debts that the Group has determined to be doubtful of collection. v. Employee related benefits: Severance pay : The Company ' s liability for severance pay is calculated pursuant to the Israeli Severance Pay Law based on the most recent salary of the employees multiplied by the number of years of employment , as of the balance sheet date. Employees whose employment is terminated by the Company or who are otherwise entitled to severance pay in accordance with Israeli law or labor agreements are entitled to one month ' s salary for each year of employment or a portion thereof. The Company ' s liability for all of its Israeli employees is partly provided for by monthly deposits for insurance policies and the remainder by an accrual. The value of these policies is recorded as an asset in the Company ' s consolidated balance sheet. During April and May 2008 (the " transition date " ), the Company amended the contracts of most of its Israeli employees so that starting on the transition date, such employees are subject to Section 14 of the Severance Pay Law , 1963 ( " Section 14 " ) for severance pay accumulated in periods of employment subsequent to the transition date. In accordance with Section 14, upon termination, the release of the contributed amounts from the fund to the employee shall relieve the Company from any further severance liability and no additional payments shall be made by the Company to the employee. As a result, the related obligation and amounts deposited on behalf of such obligation are not stated on the balance sheet, as the Company is legally released from severance obligation to employees once the amounts have been deposited, and the Company has no further legal ownership of the amounts deposited. The carrying value for the deposited funds for the Company ' s employees ' severance pay for employment periods prior to April and May 2008 include profits and losses accumulated up to the balance sheet date. The deposited funds may be withdrawn only upon the fulfillment of the obligation pursuant to the Israeli Severance Pay Law or labor agreements. Severance pay expenses for the years ended December 31, 201 5 , 2014 and 20 13 , amounted to approximately $ 2,407 , $ 2,652 and $ 2,881 , respectively. 401K profit sharing plans: The Group has a number of savings plans in the United States that qualify under Section 401(k) of the Internal Revenue Code. U.S employees may contribute up to 100% of their pretax salary, but not more than statutory limits. Generally, the Group contributes one dollar for each dollar a participant contributes in this plan, in an amount of up to 3 of salary and in addition, in some plans, it contributes fifty cents for each dollar a participant contributes in this plan, for an additional 3 approximately $ 327 , $ 311 and $ 317 for the years ended 2015 , 2014 and 20 13 , respectively. Matching contributions are invested in proportion to each participant ' s voluntary contributions in the investment options provided under the plan. v. Fair value of financial instruments: The Group applies ASC 820, "Fair Value Measurements and Disclosures" (“ASC 820”). In determining fair value, the Group uses various valuation approaches. ASC 820 establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. Observable inputs are inputs that market participants would use in pricing the asset or liability developed based on market data obtained from sources independent of the Group . Unobservable inputs are inputs that reflect the Company's assumptions about the assumptions market participants would use in pricing the asset or liability developed based on the best information available in the circumstances. The hierarchy is broken down into three levels based on the inputs as follows: Level 1 - Valuations based on quoted prices in active markets for identical assets that the Company has the ability to access. Valuation adjustments and block discounts are not applied to Level 1 instruments. 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. Level 2 - Valuations based on one or more quoted prices in markets that are not active or for which all significant inputs are observable, either directly or indirectly. Level 3 - Valuations based on inputs that are unobservable and significant to the overall fair value measurement. The availability of observable inputs can vary from investment to investment and is affected by a wide variety of factors, including, for example, the type of investment, the liquidity of markets and other characteristics particular to the transaction. To the extent that valuation is based on models or inputs that are less observable or unobservable in the market, the determination of fair value requires more judgment and the investments are categorized as Level 3 . The carrying amounts of cash and cash equivalents, restricted cash, trade receivables, other current assets, trade payables, accrued expenses and other current liabilities approximate their fair value due to the short-term maturities of such instruments. The Company measured the fair value of the forward contracts in accordance with ASC 820 and classified them as level 2. w. Restructuring Costs: The Company accounts for restructuring activities in accordance to ASC 420, "Exit or Disposal Cost Obligations", which requires that a liability for a cost associated with an exit or disposal activity be recognized and measured. During 2015 and 2013, the Company initiated restructuring plans to improve its operating efficiency at its various operating sites and to reduce its operating expenses. (See also note 10). x. Loss per share: Basic net loss per share is computed based on the weighted average number of Ordinary shares outstanding during each period. Diluted net loss per share is computed based on the weighted average number of Ordinary shares outstanding during each period, plus dilutive potential Ordinary shares considered outstanding during the period, in accordance with ASC 260, " Earning per Share " ( " ASC 260 " ). The total weighted average number of shares related to the outstanding options excluded from the calculations of diluted net loss per share, as they would have been anti-dilutive, was 3,925,236 , 5,546,082 and 6,832 , 576 for the years ended December 31, 201 5 , 2014 and 20 13 , respectively. All employee stock options and RSUs were anti-dilutive for the years ended December 31, 2015, 2014 and 2013, respectively. y. Derivatives and hedging activities: ASC 815, "Derivatives a

INVENTORIES

INVENTORIES	12 Months Ended
	Dec. 31, 2015
INVENTORIES [Abstract]
INVENTORIES	NOTE 3:- INVENTORIES a. Inventories are comprised of the following: December 31, 2015 2014 Raw materials, parts and supplies $ 7,084 $ 8,130 Work in progress 7,471 5,477 Finished products 10,803 11,505 $ 25,358 $ 25,112 b. 2,054 1,002 2,080

PROPERTY AND EQUIPMENT, NET

PROPERTY AND EQUIPMENT, NET	12 Months Ended
	Dec. 31, 2015
PROPERTY AND EQUIPMENT, NET [Abstract]
PROPERTY AND EQUIPMENT, NET	NOTE 4:- PROPERTY AND EQUIPMENT, NET a. Composition of property and equipment, grouped by major classifications, is as follows: December 31, 2015 2014 Cost: Buildings and land $ 93,499 $ 93,094 Computers, software and electronic equipment 70,590 67,874 Equipment leased to others 73,798 75,606 Office furniture and equipment 7,782 7,823 Vehicles 436 455 Leasehold improvements 2,330 2,747 248,435 247,599 Accumulated depreciation and impairment *) 166,472 156,706 Depreciated cost $ 81,963 $ 90,893 *) During the year ended December 31, 2015, the Company recorded an impairment loss of $ 4,106 4,030 76 b. 9,256 10,091 9,162 c. 787 986 225 110 0 d.

INTANGIBLE ASSETS, NET

INTANGIBLE ASSETS, NET	12 Months Ended
	Dec. 31, 2015
INTANGIBLE ASSETS, NET [Abstract]
INTANGIBLE ASSETS, NET	NOTE 5:- INTANGIBLE ASSETS, NET a. Composition of intangible assets, grouped by major classifications, is as follows: December 31, 2015 2014 Original amounts: Technology $ 42,504 $ 42,504 Customer relationships 4,466 4,466 Marketing rights and patents 3,421 3,421 Backlog 432 432 50,823 50,823 Accumulated amortization: Technology 28,271 23,299 Customer relationships 3,419 2,795 Marketing rights and patents 1,547 1,327 Backlog 432 432 33,669 27,853 $ 17,154 $ 22,970 b. 5,816 5,860 8,397 c. Estimated amortization expenses for the following years is as follows: Year ending December 31, 2016 $ 5,771 2017 5,674 2018 3,275 2019 911 2020 441 2021 and thereafter 1,082 $ 17,154

GOODWILL

GOODWILL	12 Months Ended
	Dec. 31, 2015
GOODWILL [Abstract]
GOODWILL	NOTE 6:- GOODWILL December 31, 2015 2014 Goodwill *) $ 105,647 $ 105,647 Accumulated impairment losses **) (62,179 ) (41,777 ) $ 43,468 $ 63,870 *) The carrying amount of the goodwill is associated with the Mobility Division. **) During the year ended December 31, 2015, the Company recorded an impairment loss of $ 20,402

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2015
COMMITMENTS AND CONTINGENCIES [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 7:- COMMITMENTS AND CONTINGENCIES a. Lease commitments: Minimum lease commitments of certain subsidiaries under non-cancelable operating lease agreements with respect to premises occupied by them, at rates in effect subsequent to December 31, 2015, are as follows: Lease Year ending December 31, Commitments 2016 $ 1,337 2017 343 2018 287 2019 89 $ 2,056 Rent expenses during the years ended December 31, 2015, 2014 and 2013 were $ 2,548 2,966 2,349 Some of the Group's lease agreements do not include renewal options. b. Commitments with respect to space segment services: Future minimum payments due for space segment services to be rendered subsequent to December 31, 2015, are as follows: Year ending December 31, 2016 $ 8,462 2017 8,098 2018 2,128 $ 18,688 Space segment services expenses during the years ended December 31, 2015, 2014 and 2013 were $ 8,333 7,913 10,352 c. In 2015 and 2014, the Company's primary material purchase commitments were with inventory suppliers. The Company's material inventory purchase commitments are based on purchase orders, or on outstanding agreements with some of the Company's suppliers of inventory. As of December 31, 2015 and 2014, the Company's major outstanding inventory purchase commitments amounted to $ 14,213 29,747 3,789 2,774 d. Royalty commitments: l. The Company is committed to pay royalties to the Office of the Chief Scientist ("OCS") of the Ministry of Economy of the Government of Israel on proceeds from sales of products resulting from the research and development projects in which the OCS participated with royalty bearing grants. In the event that development of a specific product in which the OCS participated is successful, the Company will be obligated to repay the grants through royalty payments at the rate of 3 5 100 As of December 31, 2015 and 2014, the Company had a contingent liability to pay royalties in the amount of approximately $ 749 744 The Company did not pay or accrue any amounts for such royalties during the years ended December 31, 2015, 2014 and 2013. 2. Research and development projects undertaken by the Company were partially financed by the Binational Industrial Research and Development Fund ("BIRD") Foundation. The Company is committed to pay royalties to the BIRD Foundation at a rate of 5 150 The obligation to pay these royalties is contingent on actual sales of the products and in the absence of such sales, no payment is required. As of December 31, 2015 and 2014, the Company had a contingent liability to pay royalties in the amount of approximately $ 121 85 The Company did not pay or accrue any amounts for such royalties during the years ended December 31, 2015, 2014 and 2013. e. Litigations: In 2003, the Brazilian tax authority filed a claim against the Company's subsidiary in Brazil (an inactive company), for the payment of taxes allegedly due by the subsidiary. Several legal proceedings with respect to this matter were carried out in the Brazilian courts. These proceedings were concluded with a final unfavorable decision against the subsidiary in February and March 2016, except with respect to a small portion of the claim. As of December 31, 2015, the total amount of this claim, including interest, penalties and legal fees, is approximately 7,000 of which approximately 1,000 is principal. Based on the Company's external legal counsel's opinion, the Company believes that any foreclosure procedures against the subsidiary cannot be legally redirected to any of the Group's entities and managers. Accordingly, the chances that such redirection will lead to a loss recognition are remote and therefore, the Company did not record any accrual related to this litigation. In addition, the Group is in the midst of different stages of audits and disputes with various tax authorities in different parts of the world, specifically in certain jurisdictions in Latin America. Further, the Company is the defendant in various other lawsuits, including employment-related litigation claims and other legal proceedings in the normal course of its business. While the Company intends to defend the aforementioned matters vigorously, it believes that a loss in excess of its accrued liability with respect to these claims is not probable. f. Pledges and securities - see note 12d. g. Guarantees: The Group guarantees its performance to certain customers (generally to government entities) through bank guarantees, surety bonds from insurance companies and corporate guarantees. Guarantees are often required for the Group's performance during the installation and operational periods. The guarantees typically expire when certain operational milestones are met. As of December 31, 2015, the aggregate amount of bank guarantees and surety bonds from insurance companies outstanding in order to secure the Group's various performance obligations was $ 192,503 144,541 91,342 In accordance with ASC 460, "Guarantees" ("ASC 460"), as the guarantees above are performance guarantees for the Group's own performance, such guarantees are excluded from the scope of ASC 460. The Group has not recorded any liability for such amounts, since the Group expects that its performance will be acceptable. To date, no guarantees have ever been exercised against the Group.

DERIVATIVE INSTRUMENTS

DERIVATIVE INSTRUMENTS	12 Months Ended
	Dec. 31, 2015
DERIVATIVE INSTRUMENTS [Abstract]
DERIVATIVE INSTRUMENTS	NOTE 8:- DERIVATIVE INSTRUMENTS To protect against changes in value of forecasted foreign currency cash flows resulting from salaries and related payments that are denominated in NIS, the Company has entered into foreign currency forward contracts. These contracts are designated as cash flows hedges, as defined by ASC 815, as amended, and are considered highly effective as hedges of these expenses. The forward contracts are expected to occur at various dates within the following twelve months. The following table details the fair value of derivative instruments in the balance sheet: Fair value of derivative instruments December 31, Balance sheet line item 2015 2014 Derivative: Foreign exchange forward contracts Other current assets (liabilities) $ (57 ) $ 1,949 Option contracts to hedge payroll expenses Other current liabilities $ (91 ) $ (806 ) During the years ended December 31, 2015, 2014 and 2013, the Company recognized net income (loss) related to the effective portion of its hedging instruments. The effective portion of the hedged instruments has been included as an offset (addition) of payroll expenses and other operating expenses in the statement of operations in the following line items: December 31, 2015 2014 2013 Cost of revenues of products $ (100 ) $ (107 ) $ 339 Cost of revenues of services (55 ) (76 ) 148 Research and development, net (291 ) (337 ) 717 Selling and marketing (180 ) (166 ) 297 General and administrative (187 ) (201 ) 402 $ (813 ) $ (887 ) $ 1,903 The ineffective portion of the hedged instrument which was recorded during the years ended December 31, 2015, 2014 and 2013, was immaterial and has been recorded as financial income (loss). To protect against changes in value of forecasted foreign currency cash flows resulting from A Company' 2,116 1,949 0

EQUITY

EQUITY	12 Months Ended
	Dec. 31, 2015
EQUITY [Abstract]
EQUITY	NOTE 9:- EQUITY a. Share capital: Ordinary shares confer upon their holders voting rights, the right to receive cash dividends and the right to share in excess assets upon liquidation of the Company. b. Stock Option Plans: Description of Plans The Company had three stock option plans, the 2003 Stock Option and Incentive Plans and the 2005 and 2008 Stock Incentive Plans (the "Plans"). The 2003 Plan and the 2005 plan expired in 2013 and 2012 respectively, although there are still options and RSU's outstanding under the plans. The exercise price per share under the 2003 Plan is the higher of (i) $ 5.00 In October 2008, the compensation stock option committee of the Company's Board of Directors approved the adoption of a new plan, the 2008 Plan with 1,000,000 3,500,000 4,500,000 631,888 Options granted under the Plans above vest quarterly over two four four six seven ten Valuation Assumptions The company estimates the fair value of the stock options granted using the Black-Scholes-Merton option-pricing model, which requires a number of assumption: the expected volatility is based upon actual historical stock price movements: the expected term of options granted is based upon historical experience and represents the period of time that options granted are expected to be outstanding. The risk-free interest rate is based on the yield from U.S. Treasury zero-coupon bonds with an equivalent term. The Company has historically not paid dividends and has no foreseeable plans to pay dividends. Options granted to Employees The fair value of the Company's stock options granted to employees for the years ended December 31, 2015, 2014 and 2013 was estimated using the following weighted average assumptions: Year ended December 31, 2015 2014 20 13 Risk free interest 1.24 - 1.61 % 1.43 - 1.73 % 0.90 % Dividend yields 0 % 0 % 0 % Volatility 33 - 34 % 34 - 36 % 46 % Expected term (in years) 4.8 4.8 5 No options were granted to non-employees during the years ended December 31, 2015, December 31, 2014 and December 31, 2013. A summary of employee option balances under the Plans as of December 31, 2015 and changes during the year ended December 31, 2015 are as follows: Number of options Weighted-average Weighted- average (in years) Aggregate intrinsic (in thousands) Outstanding at January 1, 2015 4,431,383 $ 5.0 2.2 $ 1,405 Granted 570,000 $ 5.5 Exercised (1,307,448 ) $ 4.3 Expired (1,209,005 ) $ 5.7 Forfeited (983,830 ) $ 5.5 Outstanding at December 31, 2015 1,501,100 $ 5.0 4.3 $ 74 Exercisable at December 31, 2015 555,182 $ 4.7 3.3 $ 41 Vested and expected to vest at December 31, 2015 1,379,691 $ 4.9 4.2 $ 74 A summary of employee option balances under the Plans as of December 31, 2014 and 2013 and changes during the years ended on those dates are as follows: Year ended December 31, 2014 20 13 Number of options Weighted- average exercise price Number of options Weighted- average exercise price Options outstanding at beginning of year 5,374,000 $ 5.0 5,879,798 $ 5.0 Granted 600,000 $ 5.2 40,000 $ 5.3 Exercised (272,000 ) $ 4.0 (154,498 ) $ 4.2 Expired (21,750 ) $ 6.5 (151,900 ) $ 5.0 Forfeited (1,248,867 ) $ 5.2 (239,400 ) $ 6.0 Options outstanding at end of year 4,431,383 $ 5.0 5,374,000 $ 5.0 Options exercisable at end of year 3,357,465 $ 5.2 4,097,913 $ 5.4 The weighted-average grant-date fair value of options granted to employees during the years ended December 31, 2015, 2014 and 2013 was $ 1.46 1.51 2.17 The aggregate intrinsic value in the table above represents the total intrinsic value (the difference between the Company's closing stock price on the last trading day of the year 2015 and the exercise price, multiplied by the number of in-the-money options) that would have been received by the option holders had all option holders exercised their options on December 31, 2015. These amounts change based on the fair market value of the Company's stock. Total intrinsic value of options exercised for the years ended December 31, 2015, 2014 and 2013 1,911 247 201 The outstanding and exercisable options granted to employees under the Plans as of December 31, 2015, have been separated into ranges of exercise price as follows: Weighted- Options Weighted- Options average outstanding average Weighted exercisable exercise Ranges of as of remaining A verage as of price of Exercise December 31, contractual E xercise December 31, exercisable Price 2015 life (years) P rice 2015 options $ 3.00 - 4.00 376,100 3.8 $ 3.4 149,600 $ 3.3 $ 4.54 - 6.77 1,075,000 4.4 $ 5.5 405,582 $ 5.2 $ 7.01 50,000 5.3 $ 7.0 - $ - 1,501,100 4.3 $ 5.0 555,182 $ 4.7 Restricted Share Units ( " RSUs " ) granted to Employees and Non-employees The fair value of RSUs is estimated based on the market value of the Company's shares on the date of the award. During 2015, 2014 and 2013, the Company granted 0 0 47,000 15 25 30 30 Employees: Year ended December 31, 2015 2014 20 13 Number of RSUs Weighted- average grant date fair value Number of RSUs Weighted- average grant date fair value Number of RSUs Weighted- average grant date fair value RSUs outstanding at the beginning of the year 571,625 $ 4.1 991,276 $ 4.1 1,348,452 $ 4.1 Granted - - 47,000 $ 5.8 Vested (281,675 ) $ 4.0 (323,650 ) $ 4.1 (262,426 ) $ 4.3 Forfeited (45,750 ) $ 3.9 (96,001 ) $ 4.1 (141,750 ) $ 4.3 RSUs outstanding at the end of the year 244,200 $ 4.1 571,625 $ 4.1 991,276 $ 4.1 As of December 31, 2015, there were no outstanding options to non-employees. Additional Stock-based Compensation Data As of December 31, 2015, there was approximately $ 1,419 unrecognized compensation costs related to non-vested stock-based compensation arrangements granted to employees under the Plans and no unrecognized compensation costs related to non-vested stock-based compensation arrangements granted to non-employees under the Plans. The cost related to employees is expected to be recognized over a weighted-average period of 1.23 c. In July 2014, the Company approved the grant of 250,000 5.06 150,000 6.72 four d. Dividends: 1. In the event that cash dividends are declared by the Company, such dividends will be declared and paid in Israeli currency. Under current Israeli regulations, any cash dividend in Israeli currency paid in respect of ordinary shares purchased by non-residents of Israel with non-Israeli currency, may be freely repatriated in such non-Israeli currency, at the exchange rate prevailing at the time of repatriation. The Company does not expect to pay cash dividends in the foreseeable future. 2. Pursuant to the terms of a credit line from a bank (see also note 12d), the Company is restricted from paying cash dividends to its shareholders without initial approval from the bank.

RESTRUCTURING COSTS

RESTRUCTURING COSTS	12 Months Ended
	Dec. 31, 2015
RESTRUCTURING COSTS [Abstract]
RESTRUCTURING COSTS	NOTE 10:- RESTRUCTURING COSTS During 2015 and 2013, the Company initiated restructuring plans to improve its operating efficiency at its various operating sites and to reduce its operating expenses. As a result of the restructuring plans, the Company recorded an amount of $ 367 1,141 564 1,121

TAXES ON INCOME

TAXES ON INCOME	12 Months Ended
	Dec. 31, 2015
TAXES ON INCOME [Abstract]
TAXES ON INCOME	NOTE 1 1 :- TAXES ON INCOME a. Accounting for uncertainty in income taxes : A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows: December 31, 2015 20 14 Balance at beginning of year $ 1,214 $ 4,752 Reductions for prior years' tax position (343 ) (3,571 ) Additions for current year's tax position - 36 Balance at the end of year $ 871 $ 1,214 The unrecognized tax benefits include accrued penalties and interest of $ 250 $ 263 as of December 31, 2015 and 20 14 , respectively. During the years ended December 31, 2015 , and 20 14 , the Group recorded income of $ 13 $ 2,290 for penalties and interest, respectively. The unrecognized tax benefits as of December 31, 2015 and 20 14 would, if recognized, reduce the annual effective tax rate. The Group expects a reversal of approximately $ 150 The Company and its subsidiaries file income tax returns in Israel and in other jurisdictions of its subsidiaries. As of December 31, 2015 , the tax returns of the Company and its main subsidiaries are open to examination by the tax authorities for the tax years 200 6 through 2014 . b. Israeli taxation: : 1. Corporate tax rates: Generally, income of Israeli companies is subject to corporate tax. The regular corporate tax rate in Israel for the years 2015 and 2014 was 26.5 25 In January 2016, the Amendment of the Income Tax Ordinance (No. 216), 2016, was published and set the reduction of the corporate tax, starting in 2016 and onward, from 26.5% to 25%. 2. Tax benefits under the Law for the Encouragement of Capital Investments, 1959 ("the Law"): Certain production facilities of the Company have been granted ‘Benefitted Enterprise' status under the provision of the Law. The Company was eligible under the terms of minimum qualifying investment and elected 2005 and 2011 as the Years of Election. Income derived from Benefitted Enterprises is tax exempt for a period of two The periods of benefits of the Benefitted Enterprises will expire in 2017 and in 2023. As of December 31, 2015, the Company did not generate income from the Benefitted Enterprises. The Company does not expect to pay any cash dividends. In the event of distribution of dividends from the above mentioned tax exempt income, the amount distributed would be taxed at a corporate tax rate of 10% to 25%, depending on the level of foreign investment in the Company. Income from sources other than a "Benefitted Enterprise" during the benefit period is subject to tax at the regular corporate tax rate (26.5% in 2015 and 25% On January 1, 2011, new legislation that constitutes a major amendment to the Law was enacted (the "Amendment Legislation"). Under the Amendment Legislation, a uniform rate of corporate tax would apply to all qualified income of certain industrial companies, as opposed to the current law's incentives that are limited to income from "Benefitted Enterprises" during their benefits period. According to the Amendment Legislation, the uniform tax rate during 2013 was 7 12.5 9 16 Under the transitory provisions of the Amendment Legislation, the Company may elect whether to irrevocably implement the new law in its Israeli company while waiving benefits provided under the current law or keep implementing the current law during the next years. Changing from the current law to the new law is permissible at any stage. The Company is examining the possible effect of the Amendment Legislation on its results. c. Income taxes on n on-Israeli subsidiaries: Non-Israeli subsidiaries are taxed according to the tax laws in their respective domiciles of residence. The Company has not made any provisions relating to undistributed earnings of the Company ' s foreign subsidiaries since the Company has no current plans to distribute such earnings. If earnings are distributed to Israel in the form of dividends or otherwise, the Company may be subject to additional Israeli income taxes (subject to an adjustment for foreign tax credits) and foreign withholding taxes. It is not practicable to determine the amount of the unrecognized deferred tax liability for temporary differences related to investments in foreign subsidiaries. d. Carryforward tax losses and credits: As of December 31, 2015 , the Company had operating loss carry forwards for Israeli income tax purposes of approximately $ 87,000 , which may be offset indefinitely against future taxable income. The Company ' s U.S. subsidiaries had carryforward tax losses of approximately $ 30,000 as of December 31, 2015 . Utilization of U.S. net operating losses may be subject to substantial annual limitation due to the " change in ownership " provisions of Internal Revenue Code of 1986 and similar state provisions. The annual limitations may result in the expiration of net operating loss before utilization. In the U.S, carryforward tax losses can be utilized within 20 The Group has carryforward tax losses relating to other subsidiaries in Europe and Latin America of approximately $ 5,000 and $ 23,000 , as of December 31, 2015 respectively. e. Deferred income taxes: 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 Groups ' deferred tax liabilities and assets are as follows: December 31, 2015 20 14 1. Provided in respect of the following: Carryforward tax losses $ 30,352 $ 26,274 Temporary differences relating to property, equipment and intangibles 3,980 2,501 Other 7,448 8,517 Gross deferred tax assets 41,780 37,292 Valuation allowance (36,393 ) (30,120 ) Net deferred tax assets 5,387 7,172 Gross deferred tax liabilities Temporary differences relating to property, equipment and intangibles (5,319 ) (7,103 ) Net deferred tax assets (foreign) $ 68 $ 69 2. Deferred taxes are included in the consolidated balance sheets, as follows: Current assets $ 68 $ 69 3. As of December 31, 2015 , the Group in creased the valuation allowance by approximately $ 6,273 , resulting from changes in temporary differences relating to property, equipment and intangibles and from carryforward tax losses . The Company provided valuation allowance for a significant portion of the deferred tax regarding the carryforwards losses and other temporary differences that m anagement believes is not expected to be realized in the foreseeable future. 4. The functional and reporting currency of the Company and certain of its subsidiaries is the dollar. The difference between the annual changes in the NIS/dollar exchange rate causes a further difference between taxable income and the income before taxes shown in the financial statements. In accordance with ASC 740, the Company has not provided deferred income taxes on the difference between the functional currency and the tax basis of assets and liabilities. f. Reconciling items between the statutory tax rate of the Company and the effective tax rate: Year ended December 31, 2015 20 14 2013 Income (loss) before taxes, as reported in the consolidated statements of operations $ (50,944 ) $ 1,200 $ (10,332 ) Statutory tax rate 26.5 % 26.5 % 25 % Theoretical tax expenses (income) on the above amount at the Israeli statutory tax rate $ (13,500 ) $ 318 $ (2,583 ) Currency differences 1,709 2,545 1,395 Tax adjustment in respect of different tax rates and "Benefitted Enterprise" status (131 ) 1,425 3,041 Changes in valuation allowance 6,273 (14,781 ) (17,580 ) Stock compensation relating to options per ASC 718 291 471 364 Changes in valuation allowance related to capital gains 54 (222 ) (2,067 ) Forfeiture of carryforward tax losses 929 13,549 16,542 Wavestream goodwill impairment 6,937 - - Exempt revenues - subsidy (2,573 ) (2,561 ) (1,089 ) Nondeductible expenses and other differences 1,201 1,157 1,222 $ 1,190 $ 1,901 $ (755 ) g. Taxes on income included in the consolidated statements of operations: Year ended 2015 20 14 2013 Current $ 1,108 $ 1,562 $ 2,046 Prior years 81 332 (68 ) Deferred 1 7 (2,733 ) $ 1,190 $ 1,901 $ (755 ) Domestic $ 679 $ 800 $ 648 Foreign 511 1,101 (1,403 ) $ 1,190 $ 1,901 $ (755 ) h. Income (loss) before taxes on income from continuing operations: Year ended 2015 20 14 2013 Domestic $ (12,273 ) $ (9,568 ) $ (14,021 ) Foreign (38,671 ) 10,768 3,689 $ (50,944 ) $ 1,200 $ (10,332 )

SUPPLEMENTARY BALANCE SHEET INF

SUPPLEMENTARY BALANCE SHEET INFORMATION	12 Months Ended
	Dec. 31, 2015
SUPPLEMENTARY BALANCE SHEET INFORMATION [Abstract]
SUPPLEMENTARY BALANCE SHEET INFORMATION	NOTE 12:- SUPPLEMENTARY BALANCE SHEET INFORMATION a. Other current assets: December 31, 2015 20 14 VAT receivables $ 2,691 $ 2,755 Prepaid expenses 4,765 1,707 Deferred charges 2,316 1,735 Tax receivables 1,094 843 Employees 96 215 Grants receivable 1,540 725 Advance payments to suppliers 2,875 3,611 Deferred taxes 68 69 Derivative instruments - 1,949 Other 778 1,151 $ 16,223 $ 14,760 b . Short-term bank credit: The following is classified by currency and interest rates: Weighted average interest rate December 31, December 31, 2015 2014 2015 2014 % In U. S. dollars 1.05 % 2.43 % $ 7,000 $ 15,857 The Group has restricted cash of $ 7,000 as collateral for of its short -t erm bank credit . c . Other current liabilities: December 31, 2015 2014 Payroll and related employee accruals 4,815 6,793 Deferred revenue 4,819 3,987 Provision for vacation pay 4,222 5,101 Derivative instruments 148 806 Government authorities 1,167 1,173 Other 1,042 727 $ 16,213 $ 18,587 d . Long-term loans: Interest rate for December 31, 2015 2014 2015 2014 Linkage % % Maturity Loans from banks: (a) U.S.dollars 4.77 % 4.77 % 2016-2022 $ 24,000 $ 28,000 (b) Euro EURIBOR 2.75 % EURIBOR 2.75 % 2016-2020 1,835 2,534 (c) Euro 6.0 % 7.9 % 2016-2017 200 332 26,035 30,866 Less - current maturities 4,542 4,595 $ 21,493 $ 26,271 (a) The Company entered into a loan agreement with an Israeli bank. The loan is secured by a floating charge on the assets of the Company, and is further secured by a fixed pledge (mortgage) on the Company's real estate in Israel. In addition, there are financial covenants associated with the loan. As of December 31, 2015 the Company is in compliance with these covenants. (b) A Dutch subsidiary of the Company entered into a mortgage and loan agreement with a German bank. The amount of the mortgage is collateralized by the subsidiary's facilities in Germany. (c) Raysat BG entered into a mortgage business loan with a Bulgarian bank. The amount of the mortgage is collateralized by Raysat BG building in Bulgaria. e. Long-term debt maturities for loans after December 31, 2015, are as follows: Year ending December 31, 2016 $ 4,542 2017 4,530 2018 4,435 2019 4,435 2020 4,093 2021 and thereafter 4,000 $ 26,035 Interest expenses on the long-term loans amounted to $ 1,237 , $ 1,553 and $ 1,854 for the years ended December 31, 2015 , 2014 and 20 13 , respectively. f . Other long-term liabilities: December 31, 2015 20 14 Long-term tax accrual $ 871 $ 1,174 Deferred revenue 15 32 Other 3,092 3,973 $ 3,978 $ 5,179

SELECTED STATEMENTS OF OPERATIO

SELECTED STATEMENTS OF OPERATIONS DATA	12 Months Ended
	Dec. 31, 2015
SELECTED STATEMENTS OF OPERATIONS DATA [Abstract]
SELECTED STATEMENTS OF OPERATIONS DATA	NOTE 13:- SELECTED STATEMENTS OF OPERATIONS DATA a . Allowance for doubtful accounts: Year ended December 31, 2015 2014 20 13 Balance at beginning of year $ 2,476 $ 3,179 $ 3,602 Increase during the year 1,369 218 808 Amounts collected (85 ) (130 ) (235 ) Write-off of bad debts (1,594 ) (791 ) (996 ) Balance at the end of year $ 2,166 $ 2,476 $ 3,179 b . Financial expenses, net: Year ended December 31, 2015 2014 2013 Income: Interest on cash equivalents, bank deposits and restricted cash $ 549 $ 288 $ 411 Other - 1,390 - 549 1,678 411 Expenses: Interest with respect to short-term bank credit and other 302 240 138 Interest with respect to long-term loans 1,237 1,553 1,854 Exchange rate differences 3,887 2,501 3,269 Bank Charges 2,344 1,221 748 Other 22 - 641 7,792 5,515 6,650 Total financial expenses, net $ (7,243) $ (3,837 ) $ (6,239 )

CUSTOMERS, GEOGRAPHIC AND SEGME

CUSTOMERS, GEOGRAPHIC AND SEGMENT INFORMATION	12 Months Ended
	Dec. 31, 2015
CUSTOMERS, GEOGRAPHIC AND SEGMENT INFORMATION [Abstract]
CUSTOMERS, GEOGRAPHIC AND SEGMENT INFORMATION	NOTE 14:- CUSTOMERS, GEOGRAPHIC AND SEGMENT INFORMATION The Group applies ASC 280, "Segment Reporting" ("ASC 280"). Segments are managed separately and can be described as follows: The Company's business is managed and reported as three separate reportable segments , and Services Divisions: Commercial Division - provides VSAT networks, satellite communication products, small cell solutions and associated professional services and comprehensive turnkey solutions. The Commercial Division's customers are: service providers, satellite operators, mobile network operators, telecommunication companies, and large enterprises worldwide. Mobility Division - provides on-the-Move/on-the-Pause satellite communication products and solutions to in flight connectivity (“IFC”) service providers, system integrators, defense and homeland security organizations, as well as to other commercial entities worldwide. The division provides solutions on land, sea and air. In addition, the division includes the operations of Wavestream, whose sales are primarily to IFC integrators as well as defense integrators. Services Division – provides managed network and services for rural broadband access through the Company's subsidiaries in Peru and Colombia. The Company's connectivity solutions have been implemented in large and national scale projects. Gilat's terrestrial and satellite networks provide Internet and telephony services to rural communities. The Company's turnkey solutions start with supplying network infrastructure, continue through, providing connectivity and include full network support and maintenance, as well as support for applications that run on the installed network. a. Information on the reportable segments: The measurement of the reportable operating segments is based on the same accounting principles applied in these financial statements which includes certain corporate overhead allocations. During 2014, the Company revised the measurement of each segment, due to a new allocation of corporate overhead that was based on new key performance indicators determined by Company's management as reviewed by the Chief Operating Decision Maker (“CODM”). Applying the same method of corporate overhead allocations used in 2014 to the results of the year ended December 31, 2013 would have resulted in an operating income (loss) of $ (2,292 (10,738 8,937 2 . Financial data relating to reportable operating segments: Year ended December 31, 2015 Commercial Mobility Services Total Revenues 100,935 41,112 55,496 197,543 Cost of Revenues 63,425 30,715 49,178 143,318 Impairment of long lived assets - - 10,137 10,137 Gross profit (loss) 37,510 10,397 (3,819) 44,088 Research and development, net 14,175 8,237 - 22,412 Selling and marketing 16,839 6,947 1,037 24,823 General and administrative 6,622 6,271 5,751 18,644 Restructuring costs 1,078 421 9 1,508 Goodwill impairment - 20,402 - 20,402 Operating loss (1,204) (31,881) (10,616) (43,701) Financial expenses, net (7,243) Loss before taxes (50,944) Taxes on income 1,190 Loss from continuing operations (52,134) Loss from discontinued operations (200) Loss (52,334) Depreciation and amortization expenses 4,546 7,322 3,204 15,072 Year ended December 31, 2014 Commercial Mobility Services Total Revenues 130,306 54,817 50,010 235,133 Cost of Revenues 77,587 37,023 36,888 151,498 Gross profit 52,719 17,794 13,122 83,635 Research and development, net 17,084 8,074 - 25,158 Selling and marketing 23,401 7,809 1,327 32,537 General and administrative 7,808 5,961 7,134 20,903 Operating income (loss) 4,426 (4,050 ) 4,661 5,037 Financial expenses, net (3,837 ) Income before taxes 1,200 Taxes on income 1,901 Loss from continuing operations (701 ) Loss from continuing operations (795 ) Loss (1496 ) Depreciation and amortization expenses 4,885 8,220 2,846 15,951 Year ended December 31, 2013 Commercial Mobility Services Total Revenues 141,576 48,211 45,079 234,866 Cost of Revenues 94,966 33,773 26,471 155,210 Gross profit 46,610 14,438 18,608 79,656 Research and development. net 17,200 10,700 - 27,900 Selling and marketing 22,759 8,139 1,316 32,214 General and administrative 9,973 7,744 5,354 23,071 Restructuring costs 406 158 - 564 Operating income (loss) (3,728 ) (12,303 ) 11,938 (4,093 ) Financial expenses, net (6,239 ) Loss before taxes (10,332 ) Tax benefit (755 ) Loss from continuing operations (9,577 ) Loss from continuing operations (8,320 ) Loss (17,897 ) Depreciation and amortization expenses 4,996 8,469 4,094 17,559 b. Revenues by geographic areas: Following is a summary of revenues by geographic areas. Revenues attributed to geographic areas, based on the location of the end customers and in accordance with ASC 280, are as follows: Year ended December 31, 2015 2014 2013 South America and Central America $ 100,443 $ 110,825 $ 84,048 Asia and Asia Pacific 47,843 51,983 91,616 North America 28,242 41,951 26,155 Europe 16,101 16,393 23,096 Africa 4,914 13,981 9,951 $ 197,543 $ 235,133 $ 234,866 c. R evenues from a major Service Division customer located in Peru accounted for 11 During 2014, the Group did not have any customer generating revenues exceeding 10% of the Group ' Revenues from a major Commercial Division customer located in Australia accounted for 21 % of total consolidated revenues for the year ended December 31, 201 3 . d. The Group ' s long-lived assets are located as follows: Property and Equipment, net: December 31, 2015 2014 Israel $ 64,628 $ 66,457 Latin America 4,524 11,932 United States 1,721 1,999 Europe 9,987 9,486 Other 1,103 1,019 $ 81,963 $ 90,893 *) In addition, as of December 31, 2014, the Company had other long-lived assets in Latin America in the amount of $ 11,834

RELATED PARTY BALANCES AND TRAN

RELATED PARTY BALANCES AND TRANSACTIONS	12 Months Ended
	Dec. 31, 2015
RELATED PARTY BALANCES AND TRANSACTIONS [Abstract]
RELATED PARTY BALANCES AND TRANSACTIONS	NOTE 15:- RELATED PARTY BALANCES AND TRANSACTIONS The Company entered into a number of agreements for the purchase of infrastructure, construction and services from C. Mer Industries Ltd (“C. Mer”). The Company's controlling shareholder, Fimi Funds, holds approximately 30 The aggregate amount of these arrangements was $ 7,262 4,876 Transactions with related parties: Year ended December 31, 2015 2014 2013 Cost of revenues of products $ 2,915 $ 4,876 $ - Balances with related parties: December 31, 2015 2014 Accrued expenses $ 339 $ 846 Trade payable $ 1,170 $ -

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2015
SUBSEQUENT EVENTS [Abstract]
SUBSEQUENT EVENTS	NOTE 16:- SUBSEQUENT EVENTS In February 2016, the Company has commenced a rights offering for approximate gross proceeds of $ 35,300 9 7.16 3.58

SIGNIFICANT ACCOUNTING POLICI25

SIGNIFICANT ACCOUNTING POLICIES (Policy)	12 Months Ended
	Dec. 31, 2015
SIGNIFICANT ACCOUNTING POLICIES [Abstract]
Use of estimates	a. Use of estimates: The preparation of the consolidated financial statements in conformity with U.S. GAAP requires management to make estimates, judgments and assumptions. The Company's management believes that the estimates, judgments and assumptions used are reasonable based upon information available at the time they are made. These estimates, judgments and assumptions can affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the dates of the financial statements, and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.
Functional currency	b. Functional currency: The majority of the revenues of the Company and certain of its subsidiaries are generated in U.S. dollars ("dollar") or linked to the dollar. In addition, a substantial portion of the Company's and certain of its subsidiaries' costs are incurred in dollar. The Company's management believes that the dollar is the primary currency of the economic environment in which the Company and certain of its subsidiaries operate. Thus, the functional and reporting currency of the Company and certain of its subsidiaries is the dollar. Accordingly, monetary accounts maintained in currencies other than the dollar are remeasured into dollars in accordance with ASC 830, "Foreign Currency Matters" ("ASC 830"). All transaction gains and losses of the remeasurement of monetary balance sheet items are reflected in the consolidated statements of operations as financial income or expenses, as appropriate. The financial statements of certain foreign subsidiaries, whose functional currency has been determined to be their local currency, have been translated into dollars. Assets and liabilities have been translated using the exchange rates in effect at the balance sheet date. Statements of operations amounts have been translated using specific rates. The resulting translation adjustments are reported as a component of equity in accumulated other comprehensive income (loss).
Principles of consolidation	c. Principles of consolidation: The consolidated financial statements include the accounts of the Company and its subsidiaries, in which the Company has a controlling voting interest and entities consolidated under the variable interest entities ("VIE") provisions of ASC 810, "Consolidation" ("ASC 810"). Inter-company balances and transactions have been eliminated upon consolidation. Most of the activity of Gilat Colombia consists of operating subsidized projects for the Colombian Ministry of Information Technologies and Communications ("Ministry of ITC") through its "Dirección de Conectividad", or DirCon, (formerly known as Compartel Program). The first projects were originally awarded to Gilat's Colombian subsidiaries in 1999 and 2002 and were extended several times. An additional project was awarded to the subsidiary by the Ministry of ITC in 2011 and was completed in December 2013. The subsidiary was awarded another project from the Ministry of ITC in 2013 which is ongoing and scheduled to be completed in 2018. As required in the bid documents for the Ministry of ITC projects, the Group established trusts (the "Trusts") and entered into governing trust agreements for each project (collectively, the "Trust Agreements"). The Trusts were established for the purpose of holding the network equipment, processing payments to subcontractors, and holding the funds received through the subsidy (the "Subsidy") from the government until they are released in accordance with the terms of the Subsidy and paid to Gilat Colombia. The Trusts are a mechanism to allow the Colombia government to review amounts to be paid with the Subsidy and verify that such funds are used in accordance with the transaction document and the terms of the Subsidy. Gilat Colombia generates revenues both from the Subsidy, as well as from the use of the network that Gilat Colombia operates. The Trusts are considered VIEs and Gilat Colombia is identified as the primary beneficiary of the Trusts. Under ASC 810, the Company performs ongoing reassessments of whether it is the primary beneficiary of the VIE. The assessment of Company's management is that the Company has the power to direct the activities of a VIE that most significantly impact the VIE's activities (it is responsible for establishing and operating the networks), and the obligation to absorb losses of the VIE that could potentially be significant to the VIE and the right to receive benefits from the VIE that could potentially be significant to the VIE's economic performance. As such, the Trusts were consolidated in the financial statements of the Company since their inception. The cash held by the Trusts is consolidated within the financial statements of the Company and classified as "Restricted cash held by trustees". The advances from customers received by the Trusts are consolidated within the financial statements of the Company and classified as "Advances from customers held by trustees".
Cash equivalents	d. Cash equivalents: Cash equivalents are short-term highly liquid investments that are not restricted as to withdrawals or use with maturities of three months or less at the date acquired.
Short-term and long-term restricted cash	e. Short-term and long-term restricted cash: Short-term restricted cash is either invested in certificates of deposit, which mature within one year, or in short-term highly liquid investments that are restricted to withdrawals or use. As of December 31, 2015, the vast majority of this amount was linked to the dollar. Such certificates of deposit are used as collateral for the lease of the Group's offices, performance and advance payment guarantees to customers and surety bonds and loans, and bear weighted average interest rates of 0.19 0.39 Long-term restricted cash is primarily invested in certificates of deposit, which mature in more than one year. As of December 31, 2015, the amount is linked to currencies other than dollar. It bears annual weighted average interest rates of 5.84 7.78
Restricted cash held by trustees	f. Restricted cash held by trustees: As of December 31, 2015 and 2014, short-term restricted cash held by trustees is invested in a savings bank account linked to the Colombian Peso. The restricted cash is being released based upon performance milestones as stipulated in the agreements with the government of Colombia.
Inventories	g. Inventories: Inventories are stated at the lower of cost or market value. Inventory write-offs are provided to cover risks arising from slow-moving items, excess inventories, discontinued products, new products introduction and for market prices lower than cost. Any write-off is recognized in the consolidated statement of operations as cost of revenue. In addition, if required, the Company records a liability for firm non-cancelable and unconditional purchase commitments with contract manufacturers for quantities in excess of the Company's future demands forecast consistent with its valuation of excess and obsolete inventory. Cost is determined as follows: Raw materials, parts and supplies - using the weighted average cost method. Work-in-progress - represents the cost of manufacturing with the addition of allocable indirect manufacturing costs, using the weighted average cost method. Finished products - calculated on the basis of raw materials, direct manufacturing costs with the addition of allocable indirect manufacturing costs, using the weighted average cost method.
Property and equipment, net	h. Property and equipment, net: Property and equipment are stated at cost, net of accumulated depreciation. Depreciation is calculated by the straight-line method over the estimated useful lives of the assets as follows: Years Buildings 50 Computers, software and electronic equipment 3 12 Office furniture and equipment 3 17 Vehicles 3 7 Leasehold improvements are amortized by the straight-line method over the term of the lease or the estimated useful life of the improvements, whichever is shorter. Equipment leased to others under operating leases is carried at cost less accumulated depreciation and depreciated using the straight-line method over the useful life of the assets. The Group has accounted for its assets which are under a capital lease arrangement in accordance with ASC 840 "Leases". Accordingly, assets under a capital lease are stated as assets of the Group on the basis of ordinary purchase prices (without the financing component), and depreciated according to the usual depreciation rates applicable to such assets. The lease payments payable in forthcoming years, net of the interest component included in them, are included in liabilities. The interest in respect of such amounts is accrued on a current basis and is charged to earnings.
Intangible assets	i. Intangible assets: Intangible assets subject to amortization are initially recognized based on the fair value allocated to them, and subsequently stated at amortized cost. The assets are amortized over their estimated useful lives using the straight line method over an estimated period during which benefits are expected to be received, in accordance with ASC 350, "Intangible - Goodwill and Other" ("ASC 350") as the following weighted average Years Technology 7.9 Customer relationships 6.8 Marketing rights and patents 12.1 Backlog 1.0
Impairment of long-lived assets	j. Impairment of long-lived assets The Group's long-lived assets and identifiable intangible assets that are subject to amortization are reviewed for impairment in accordance with ASC 360, "Property, Plant and Equipment" ("ASC 360"), whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to the future undiscounted cash flows expected to be generated by the assets. Such measurement includes significant estimates. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. However, the carrying amount of a group of assets is not to be reduced below its fair value. As for the impairment of long-lived assets in Colombia in 2015, see note 1c. In 2014 and 2013, no long-lived assets impairment losses were recorded.
Goodwill	k. Goodwill: Goodwill represents the excess of the purchase price in a business combination over the fair value of the net tangible and intangible assets acquired. Under ASC 350, goodwill is not amortized, but rather is subject to an annual impairment test. Goodwill is tested for impairment at the reporting unit level by comparing the fair value of the reporting unit with its carrying value. The Company performs its annual impairment analysis of goodwill in the fourth quarter of the year, or more often if there are indicators of impairment present. ASC 350 allows an entity to first assess qualitative factors to determine whether it is necessary to perform the two-step quantitative goodwill impairment test. If the qualitative assessment does not result in a more likely than not indication of impairment, no further impairment testing is required. If it does result in a more likely than not indication of impairment, the two-step impairment test is performed. Alternatively, ASC 350 permits an entity to bypass the qualitative assessment for any reporting unit and proceed directly to performing the first step of the goodwill impairment test. The provisions of ASC 350 require that the quantitative two-step impairment test will be performed on goodwill at the level of the reporting units. In the first step, or Step 1, the Company compares the fair value of each reporting unit to its carrying value. If the fair value exceeds the carrying value of the net assets, goodwill is considered not impaired, and the Company is not required to perform further testing. If the carrying value of the net assets exceeds the fair value, then the Company must perform the second step, or Step two, of the impairment test in order to determine the implied fair value of goodwill. To determine the fair value used in Step 1, the Company uses discounted cash flows. If and when the Company is required to perform a Step 2 analysis, determining the fair value of its net assets and its off-balance sheet intangibles would require it to make judgments that involve the use of significant estimates and assumptions. The Company determines the fair value of each reporting unit using the Income Approach, which utilizes a discounted cash flow model, as it believes that this approach best approximates the reporting unit's fair value. Judgments and assumptions related to revenue, operating income, future short-term and long-term growth rates, weighted average cost of capital, interest, capital expenditures, cash flows, and market conditions are inherent in developing the discounted cash flow model. The Company considers historical rates and current market conditions when determining the discount and growth rates to use in its analyses. If these estimates or their related assumptions change in the future, the Company may be required to record impairment charges for its goodwill. As for the goodwill impairment loss recorded in 2015, see note 1b and note 6. In 2014 and 2013, no goodwill impairment losses were recorded.
Contingencies	l. Contingencies The Company is currently involved in various claims and legal proceedings. The Company reviews the status of each matter and assesses its potential financial exposure. If the potential loss from any claim or legal proceeding is considered probable and the amount can be reasonably estimated, the Company accrues a liability for the estimated loss.
Revenue recognition	n. Revenue recognition: The Group generates revenue mainly from the sale of products, which includes construction of networks, and from services for satellite-based communications networks and from providing connectivity services, internet access and telephony, to enterprise, government and residential customers under large-scale contracts over the Group's networks which the Group builds using the Group's equipment and also over networks which the Group installs based on Build Operate Transfer (“BOT”). These large- scale contracts sometimes involve the installation of thousands of VSATs or massive fiber-optic transport and access networks. Sale of products includes mainly the sale of VSATs, hubs, SSPAs, low-profile antennas and on-the-Move / on-the-Pause terminals, and construction and installation of large-scale networks based on BOT. Service revenue include access to and communication via satellites ("space segment"), installation of equipment, telephone services, internet services, consulting, on-line network monitoring, network maintenance and repair services. The Group sells its products primarily through its direct sales force and indirectly through resellers or system integrators. Sales consummated by the Group's sales force and sales to resellers or system integrators are considered sales to end-users. Revenues from products sales are recognized in accordance with ASC 605-10, "Revenue recognition" and with ASC 605-25 "Multiple-Element Arrangements" ("ASC 605"), when delivery has occurred, persuasive evidence of an agreement exists, the vendor's fee is fixed or determinable, no further obligation exists and collectability is probable. When significant acceptance provisions are included in the arrangement revenues are deferred until the acceptance occurs. Generally, the Group does not grant rights of return. Service revenues are recognized ratably over the period of the contract or as services are performed, as applicable. When a sales arrangement contains multiple elements, such as equipment and services, the Company allocates revenues to each element based on a selling price hierarchy. The selling price for a deliverable is based on its vendor specific objective evidence (''VSOE'') if available, third party evidence (''TPE'') if VSOE is not available, or estimated selling price (''ESP'') if neither VSOE nor TPE is available. In multiple element arrangements, revenues are allocated to each separate unit of accounting for each of the deliverables using the relative selling prices of each of the deliverables in the arrangement based on the aforementioned selling price hierarchy. Where VSOE or TPE does not exist the Group establishes ESP, based on management judgment, considering internal factors such as margin objectives, pricing practices and etc. Revenue from products under sales-type lease contracts is recognized in accordance with ASC 840, "Leases" ("ASC 840") upon installation or upon delivery, in cases where the customer obtains its own or other's installation services. The net investments in sales-type leases are discounted at the interest rates implicit in the leases. The present values of payments due under sales-type lease contracts are recorded as revenue at the time of shipment or installation, as appropriate. Future interest income is deferred and recognized over the related lease term as financial income. Revenue from products and services under operating leases of equipment is recognized ratably over the lease period, in accordance with ASC 840. Revenues from contracts under which the Group provides construction or production of products ("Production-Type Contracts") which are significantly customized to the buyer's specifications are recognized in accordance with ASC 605-35, "Construction-Type and Production-Type Contracts". In Production-Type Contracts under which units of a basic product in a continuous or sequential production process are produced, revenues are recognized based on the units-of-delivery method, recognizing revenue for each unit on the date that unit is delivered. In other Production-Type Contracts, which require significant construction and customization to the customer's specifications, revenues are recognized using the percentage-of-completion method of accounting based on the input measure by using the ratio of costs related to construction performance incurred to the total estimated amount of such costs. The amount of revenue recognized is based on the total fees under the arrangement and the percentage of completion achieved. Provisions for estimated losses on uncompleted contracts, if any, are made in the period in which such losses are first determined, in the amount of the estimated loss on the entire contact. Deferred revenue and advances from customers represent amounts received by the Group when the criteria for revenue recognition as described above are not met and are included in "Other current liabilities" and "Other long-term liabilities". When deferred revenue is recognized as revenue, the associated deferred charges are also recognized as cost of sales
Shipping and advertising expenses	o. Shipping and advertising expenses: Selling and marketing expenses include shipping expenses in the amounts of $ 976 2,685 4,047 Advertising costs are expensed as incurred. Advertising expenses amounted to $ 181 273 412
Warranty costs	p. Warranty costs: Generally, the Group provides product warranties for periods between twelve to eighteen months at no extra charge. A provision is recorded for estimated warranty costs based on the Group's experience. Warranty expenses amounted to $ 864 361 556
Research and development expenses, net	q. Research and development expenses, net: Research and development costs are charged to the statements of operations as incurred. ASC 985, "Software", requires capitalization of certain software development costs subsequent to the establishment of technological feasibility. Based on the Company's product development process, technological feasibility is established upon completion of a working model. Costs incurred by the Company between completion of the working models and the point at which the products are ready for general release has been insignificant. Therefore, all research and development costs have been expensed.
Research and development grants	r. Research and development grants: The Group receives royalty-bearing and non-royalty-bearing grants from the Government of Israel and from other funding sources, for approved research and development projects. These grants are recognized at the time the Group is entitled to such grants on the basis of the costs incurred or milestones achieved as provided by the relevant agreement and included as a deduction from research and development expenses. Research and development grants deducted from research and development expenses amounted to $ 2,540 2,477 1,591
Accounting for stock-based compensation	s. Accounting for stock-based compensation: The Group accounts for stock-based compensation in accordance with ASC 718, "Compensation-Stock Compensation" ("ASC 718"). ASC 718 requires companies to estimate the fair value of equity-based payment awards on the date of grant using an option-pricing model. The value of the portion of the award that is ultimately expected to vest is recognized as an expense over the requisite service periods in the Company's consolidated statement of operations. The Group recognizes compensation expenses for the value of its awards, based on the straight line method over the requisite service period of each of the awards, net of estimated forfeitures. ASC 718 requires forfeitures to be estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates. The Group selected the Black-Scholes-Merton option pricing model as the most appropriate fair value method for its stock-options awards and the fair value of restricted share units (“RSUs”) based on the market stock price on the date of grant. The option-pricing model requires a number of assumptions, of which the most significant are the expected stock price volatility and the expected option term. Expected volatility was calculated based upon actual historical stock price movements. The expected term of options granted is based upon historical experience and represents the period of time that options granted are expected to be outstanding. The risk-free interest rate is based on the yield from U.S. treasury bonds with an equivalent term. The Group has historically not paid dividends and has no foreseeable plans to pay dividends. The Group accounts for equity instruments issued to third party service providers (non-employees) in accordance with the fair value based on an option-pricing model, pursuant to the guidance in ASC 505-50, "Equity-Based Payments to Non-Employees" ("ASC 505-50"). The fair value of the options granted and are unvested is revalued over the related service periods and recognized over the remaining vesting period. (See also note 9).
Income taxes	t. Income taxes: The Group accounts for income taxes in accordance with ASC 740, "Income Taxes" ("ASC 740"). ASC 740 prescribes the use of the liability method whereby deferred tax assets and liability account balances are determined based on differences between the financial reporting and the tax basis of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Group provides a valuation allowance, if necessary, to reduce deferred tax assets to their estimated realizable value if it is more likely than not that a portion or all of the deferred tax assets will not be realized. The Group implements a two-step approach for recognizing and measuring uncertain tax positions. Recognition (step one) occurs when an enterprise concludes that a tax position, based solely on its technical merits, is more-likely-than-not to be sustained upon examination. Measurement (step two) is only addressed if step one has been satisfied (i.e., the position is more-likely-than-not to be sustained) otherwise a full liability in respect of a tax position not meeting the more-than-likely-than-not criteria is recognized. Under step two, the tax benefit is measured as the largest amount of benefit, determined on a cumulative probability basis that is more-likely-than-not to be realized upon ultimate settlement. The Company classifies interest and penalties on income taxes as financial expenses and general and administrative expenses, respectively
Concentrations of credit risks	u. Concentrations of credit risks: Financial instruments that potentially subject the Group to concentrations of credit risk consist principally of cash and cash equivalents, short-term and long-term restricted cash, short-term restricted cash held by trustees, trade receivables, long-term trade receivables and foreign currency derivative contracts. The majority of the Group's cash and cash equivalents are invested in dollars with major banks in Israel, the United States and South America. Generally, these cash equivalents may be redeemed upon demand and therefore, management believes that they bear lower risk. The majority of the Group's short-term and long-term restricted cash are invested in dollars with major banks in South America. The Group is entitled to receive the restricted cash generally based upon actual performance of its projects. The Group also has restricted cash held by trustees, which is invested in Colombian Peso s with major banks in Colombia. As of December 31, 2015 , restricted cash held by the trustees amounted to $ 8,524 . The Group is entitled to receive the restricted cash held by the trustee in stages based upon operational milestones. The cash held in the trusts is reflected in the Company ' s balance sheet as " Restricted cash held by trustees " . Trade receivables and other long-term receivables of the Group are mainly derived from sales to major customers located in the South and Central America and Asia. The Group performs ongoing credit evaluations of its customers and obtains letters of credit and bank guarantees for certain receivables. An allowance for doubtful accounts is determined with respect to specific debts that the Group has determined to be doubtful of collection.
Employee related benefits	v. Employee related benefits: Severance pay : The Company ' s liability for severance pay is calculated pursuant to the Israeli Severance Pay Law based on the most recent salary of the employees multiplied by the number of years of employment , as of the balance sheet date. Employees whose employment is terminated by the Company or who are otherwise entitled to severance pay in accordance with Israeli law or labor agreements are entitled to one month ' s salary for each year of employment or a portion thereof. The Company ' s liability for all of its Israeli employees is partly provided for by monthly deposits for insurance policies and the remainder by an accrual. The value of these policies is recorded as an asset in the Company ' s consolidated balance sheet. During April and May 2008 (the " transition date " ), the Company amended the contracts of most of its Israeli employees so that starting on the transition date, such employees are subject to Section 14 of the Severance Pay Law , 1963 ( " Section 14 " ) for severance pay accumulated in periods of employment subsequent to the transition date. In accordance with Section 14, upon termination, the release of the contributed amounts from the fund to the employee shall relieve the Company from any further severance liability and no additional payments shall be made by the Company to the employee. As a result, the related obligation and amounts deposited on behalf of such obligation are not stated on the balance sheet, as the Company is legally released from severance obligation to employees once the amounts have been deposited, and the Company has no further legal ownership of the amounts deposited. The carrying value for the deposited funds for the Company ' s employees ' severance pay for employment periods prior to April and May 2008 include profits and losses accumulated up to the balance sheet date. The deposited funds may be withdrawn only upon the fulfillment of the obligation pursuant to the Israeli Severance Pay Law or labor agreements. Severance pay expenses for the years ended December 31, 201 5 , 2014 and 20 13 , amounted to approximately $ 2,407 , $ 2,652 and $ 2,881 , respectively. 401K profit sharing plans: The Group has a number of savings plans in the United States that qualify under Section 401(k) of the Internal Revenue Code. U.S employees may contribute up to 100% of their pretax salary, but not more than statutory limits. Generally, the Group contributes one dollar for each dollar a participant contributes in this plan, in an amount of up to 3 of salary and in addition, in some plans, it contributes fifty cents for each dollar a participant contributes in this plan, for an additional 3 approximately $ 327 , $ 311 and $ 317 for the years ended 2015 , 2014 and 20 13 , respectively. Matching contributions are invested in proportion to each participant ' s voluntary contributions in the investment options provided under the plan.
Fair value of financial instruments	v. Fair value of financial instruments: The Group applies ASC 820, "Fair Value Measurements and Disclosures" (“ASC 820”). In determining fair value, the Group uses various valuation approaches. ASC 820 establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. Observable inputs are inputs that market participants would use in pricing the asset or liability developed based on market data obtained from sources independent of the Group . Unobservable inputs are inputs that reflect the Company's assumptions about the assumptions market participants would use in pricing the asset or liability developed based on the best information available in the circumstances. The hierarchy is broken down into three levels based on the inputs as follows: Level 1 - Valuations based on quoted prices in active markets for identical assets that the Company has the ability to access. Valuation adjustments and block discounts are not applied to Level 1 instruments. 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. Level 2 - Valuations based on one or more quoted prices in markets that are not active or for which all significant inputs are observable, either directly or indirectly. Level 3 - Valuations based on inputs that are unobservable and significant to the overall fair value measurement. The availability of observable inputs can vary from investment to investment and is affected by a wide variety of factors, including, for example, the type of investment, the liquidity of markets and other characteristics particular to the transaction. To the extent that valuation is based on models or inputs that are less observable or unobservable in the market, the determination of fair value requires more judgment and the investments are categorized as Level 3 . The carrying amounts of cash and cash equivalents, restricted cash, trade receivables, other current assets, trade payables, accrued expenses and other current liabilities approximate their fair value due to the short-term maturities of such instruments. The Company measured the fair value of the forward contracts in accordance with ASC 820 and classified them as level 2.
Restructuring Costs	w. Restructuring Costs: The Company accounts for restructuring activities in accordance to ASC 420, "Exit or Disposal Cost Obligations", which requires that a liability for a cost associated with an exit or disposal activity be recognized and measured. During 2015 and 2013, the Company initiated restructuring plans to improve its operating efficiency at its various operating sites and to reduce its operating expenses. (See also note 10).
Loss per share:	x. Loss per share: Basic net loss per share is computed based on the weighted average number of Ordinary shares outstanding during each period. Diluted net loss per share is computed based on the weighted average number of Ordinary shares outstanding during each period, plus dilutive potential Ordinary shares considered outstanding during the period, in accordance with ASC 260, " Earning per Share " ( " ASC 260 " ). The total weighted average number of shares related to the outstanding options excluded from the calculations of diluted net loss per share, as they would have been anti-dilutive, was 3,925,236 , 5,546,082 and 6,832 , 576 for the years ended December 31, 201 5 , 2014 and 20 13 , respectively. All employee stock options and RSUs were anti-dilutive for the years ended December 31, 2015, 2014 and 2013, respectively.
Derivatives and hedging activities	y. Derivatives and hedging activities: ASC 815, "Derivatives and Hedging" ("ASC 815"), as amended, requires the Company to recognize all derivatives on the balance sheet at fair value. Derivatives that are not hedges must be adjusted to fair value through income (loss). If the derivative is a hedge, depending on the nature of the hedge, changes in the fair value of derivatives are either offset against the change in fair value of the hedged assets, liabilities, or firm commitments through earnings or recognized in other comprehensive income until the hedged item is recognized in earnings. The ineffective portion of a derivative's change in fair value is immediately recognized in earnings. The Company measured the fair value of the forward contracts in accordance with ASC 820 (classified as level 2). A Company subsidiary entered into forward contracts in order to hedge the exposure to variability in expected future cash flows resulting from changes in related foreign currency exchange rates. The Company entered into forward contracts to hedge against the risk of changes in future cash flow from payments of payroll and related expenses denominated in New Israeli Shekels (“NIS”).
Comprehensive income (loss)	z. Comprehensive income (loss): The Company accounts for comprehensive income in accordance with ASC 220, "Comprehensive Income". Comprehensive income (loss) generally represents all changes in shareholders' equity during the period except those resulting from investments by, or distributions to, shareholders. The Company determined that its items of other comprehensive income (loss) relate to unrealized gains and losses on hedging derivative instruments and foreign currency translation adjustments. The following table shows the components of Accumulated other comprehensive income, as of December 31, 2015 and 2014: Year ended Foreign currency Unrealized gains Total Beginning balance $ (614 ) $ (806 ) $ (1,420 ) Other comprehensive loss before reclassifications (3,022 ) (124 ) (3,146 ) Amounts reclassified from accumulated other comprehensive loss - 839 839 Net current-period other comprehensive loss (3,022 ) 715 (2,307 ) Ending balance $ (3,636 ) $ (91 ) $ (3,727 ) Year ended December 31, 2014 Foreign currency translation adjustments Unrealized gains (losses) on cash flow hedges Total Beginning balance $ 1,591 $ - $ 1,591 Other comprehensive loss before reclassifications (2,205 ) (1,791 ) (3,996 ) Amounts reclassified from accumulated other comprehensive loss - 985 985 Net current-period other comprehensive loss (2,205 ) (806 ) (3,011 ) Ending balance $ (614 ) $ (806 ) $ (1,420 )
Impact of recently issued accounting pronouncements	aa. Impact of recently issued accounting pronouncements: In 2015, the Company adopted ASU 2014-05 "Service Concession Arrangements" (ASU 2014-05). A service concession arrangement is an arrangement between a public-sector entity grantor and an operating entity under which the operating entity operates the grantor's infrastructure (for example, airports, roads, and bridges). According to ASU 2014-05 an operating entity should not account for a service concession arrangement under ASC 840 "Leases" and accordingly the infrastructure used in a service concession arrangement should not be recognized as property, plant, and equipment of the operating entity when the grantor controls the services that the operating entity must provide with the infrastructure, and through ownership, any residual interest in the infrastructure at the end of the term of the arrangement. There was no effect of the adoption above on the financial statement of the Company for the years ended December 31, 2014 and 2013. In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers: Topic 606 (ASU 2014-09), to supersede nearly all existing revenue recognition guidance under U.S. GAAP. The core principle of ASU 2014-09 is to recognize revenues when promised goods or services are transferred to customers in an amount that reflects the consideration that is expected to be received for those goods or services. ASU 2014-09 defines a five step process to achieve this core principle and, in doing so, more judgment and estimates may be required within the revenue recognition process than are required under existing U.S. GAAP, including identifying performance obligations in the contract, estimating the amount of variable consideration to include in the transaction price and allocating the transaction price to each separate performance obligation. ASU 2014-09 is effective for the Company in 2018 using either of two methods: (i) retrospective application of ASU 2014-09 to each prior reporting period presented with the option to elect certain practical expedients as defined within ASU 2014-09; or (ii) retrospective application of ASU 2014-09 with the cumulative effect of initially applying ASU 2014-09 recognized at the date of initial application and providing certain additional disclosures as defined per ASU 2014-09. The Company is currently in the process of evaluating the impact of the adoption of the update on its consolidated financial statements and considering additional disclosures requirements. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) (“ASU 2016-02”). The new guidance requires lessees to recognize assets and liabilities on the balance sheet for the rights and obligations created by all leases with terms of more than 12 months. ASU 2016-02 also will require disclosures designed to give financial statement users information on the amount, timing, and uncertainty of cash flows arising from leases. It is effective for annual reporting periods beginning after December 15, 2018 including interim periods within those fiscal years, but early adoption is permitted. The ASU requires a modified retrospective transition approach and provides certain optional transition relief. For the Company, ASU 2016-02 is effective for annual reporting periods beginning after December 15, 2018, including interim periods within that reporting period.

GENERAL (Tables)

GENERAL (Tables)	12 Months Ended
	Dec. 31, 2015
Business Acquisition [Line Items]
Schedule of Discontinued Operations	Year ended 2015 2014 2013 Revenues $ - $ - $ 67,865 Cost of revenues - - 54,996 Gross profit - - 12,869 Operating costs and expenses: Selling and marketing - - 7,753 General and administrative - - 11,758 Total operating expenses - - 19,511 Operating loss - - (6,642 ) Loss from disposal of subsidiary (200 ) (795 ) (1,385 ) Financial income (expenses), net - - (255 ) Loss before taxes on income (200 ) (795 ) (8,282 ) Taxes on income - - 38 Loss $ (200 ) $ (795 ) $ (8,320 )

SIGNIFICANT ACCOUNTING POLICI27

SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2015
SIGNIFICANT ACCOUNTING POLICIES [Abstract]
Schedule of Property and Equipment Useful Lives	Years Buildings 50 Computers, software and electronic equipment 3 12 Office furniture and equipment 3 17 Vehicles 3 7
Schedule of Intangible Assets Estimated Useful Life	Years Technology 7.9 Customer relationships 6.8 Marketing rights and patents 12.1 Backlog 1.0
Schedule of Accumulated Other Comprehensive Income, Net	Year ended Foreign currency Unrealized gains Total Beginning balance $ (614 ) $ (806 ) $ (1,420 ) Other comprehensive loss before reclassifications (3,022 ) (124 ) (3,146 ) Amounts reclassified from accumulated other comprehensive loss - 839 839 Net current-period other comprehensive loss (3,022 ) 715 (2,307 ) Ending balance $ (3,636 ) $ (91 ) $ (3,727 ) Year ended December 31, 2014 Foreign currency translation adjustments Unrealized gains (losses) on cash flow hedges Total Beginning balance $ 1,591 $ - $ 1,591 Other comprehensive loss before reclassifications (2,205 ) (1,791 ) (3,996 ) Amounts reclassified from accumulated other comprehensive loss - 985 985 Net current-period other comprehensive loss (2,205 ) (806 ) (3,011 ) Ending balance $ (614 ) $ (806 ) $ (1,420 )

INVENTORIES (Tables)

INVENTORIES (Tables)	12 Months Ended
	Dec. 31, 2015
INVENTORIES [Abstract]
Schedule of Inventory	December 31, 2015 2014 Raw materials, parts and supplies $ 7,084 $ 8,130 Work in progress 7,471 5,477 Finished products 10,803 11,505 $ 25,358 $ 25,112

PROPERTY AND EQUIPMENT, NET (Ta

PROPERTY AND EQUIPMENT, NET (Tables)	12 Months Ended
	Dec. 31, 2015
PROPERTY AND EQUIPMENT, NET [Abstract]
Schedule of Property and Equipment	December 31, 2015 2014 Cost: Buildings and land $ 93,499 $ 93,094 Computers, software and electronic equipment 70,590 67,874 Equipment leased to others 73,798 75,606 Office furniture and equipment 7,782 7,823 Vehicles 436 455 Leasehold improvements 2,330 2,747 248,435 247,599 Accumulated depreciation and impairment *) 166,472 156,706 Depreciated cost $ 81,963 $ 90,893 *) During the year ended December 31, 2015, the Company recorded an impairment loss of $ 4,106 4,030 76

INTANGIBLE ASSETS, NET (Tables)

INTANGIBLE ASSETS, NET (Tables)	12 Months Ended
	Dec. 31, 2015
INTANGIBLE ASSETS, NET [Abstract]
Schedule of Intangible Assets	December 31, 2015 2014 Original amounts: Technology $ 42,504 $ 42,504 Customer relationships 4,466 4,466 Marketing rights and patents 3,421 3,421 Backlog 432 432 50,823 50,823 Accumulated amortization: Technology 28,271 23,299 Customer relationships 3,419 2,795 Marketing rights and patents 1,547 1,327 Backlog 432 432 33,669 27,853 $ 17,154 $ 22,970
Schedule of Estimated Amortization Expenses	Year ending December 31, 2016 $ 5,771 2017 5,674 2018 3,275 2019 911 2020 441 2021 and thereafter 1,082 $ 17,154

GOODWILL (Tables)

GOODWILL (Tables)	12 Months Ended
	Dec. 31, 2015
GOODWILL [Abstract]
Schedule of Goodwill	December 31, 2015 2014 Goodwill *) $ 105,647 $ 105,647 Accumulated impairment losses **) (62,179 ) (41,777 ) $ 43,468 $ 63,870 *) The carrying amount of the goodwill is associated with the Mobility Division. **) During the year ended December 31, 2015, the Company recorded an impairment loss of $ 20,402

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2015
Operating Leases Segment [Line Items]
Schedule of Future Minimum Payments Under Operating Leases	Lease Year ending December 31, Commitments 2016 $ 1,337 2017 343 2018 287 2019 89 $ 2,056
Space segment services [Member]
Operating Leases Segment [Line Items]
Schedule of Future Minimum Payments Under Operating Leases	Year ending December 31, 2016 $ 8,462 2017 8,098 2018 2,128 $ 18,688

DERIVATIVE INSTRUMENTS (Tables)

DERIVATIVE INSTRUMENTS (Tables)	12 Months Ended
	Dec. 31, 2015
DERIVATIVE INSTRUMENTS [Abstract]
Schedule of fair value of derivative instruments	Fair value of derivative instruments December 31, Balance sheet line item 2015 2014 Derivative: Foreign exchange forward contracts Other current assets (liabilities) $ (57 ) $ 1,949 Option contracts to hedge payroll expenses Other current liabilities $ (91 ) $ (806 )
Schedule of net income (loss) related to the effective portion of hedging instruments	December 31, 2015 2014 2013 Cost of revenues of products $ (100 ) $ (107 ) $ 339 Cost of revenues of services (55 ) (76 ) 148 Research and development, net (291 ) (337 ) 717 Selling and marketing (180 ) (166 ) 297 General and administrative (187 ) (201 ) 402 $ (813 ) $ (887 ) $ 1,903

EQUITY (Tables)

EQUITY (Tables)	12 Months Ended
	Dec. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Schedule of Assumptions Used to Estimate Fair Value	Year ended December 31, 2015 2014 20 13 Risk free interest 1.24 - 1.61 % 1.43 - 1.73 % 0.90 % Dividend yields 0 % 0 % 0 % Volatility 33 - 34 % 34 - 36 % 46 % Expected term (in years) 4.8 4.8 5
Employee [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Schedule of Stock Option Activity	Number of options Weighted-average Weighted- average (in years) Aggregate intrinsic (in thousands) Outstanding at January 1, 2015 4,431,383 $ 5.0 2.2 $ 1,405 Granted 570,000 $ 5.5 Exercised (1,307,448 ) $ 4.3 Expired (1,209,005 ) $ 5.7 Forfeited (983,830 ) $ 5.5 Outstanding at December 31, 2015 1,501,100 $ 5.0 4.3 $ 74 Exercisable at December 31, 2015 555,182 $ 4.7 3.3 $ 41 Vested and expected to vest at December 31, 2015 1,379,691 $ 4.9 4.2 $ 74 Year ended December 31, 2014 20 13 Number of options Weighted- average exercise price Number of options Weighted- average exercise price Options outstanding at beginning of year 5,374,000 $ 5.0 5,879,798 $ 5.0 Granted 600,000 $ 5.2 40,000 $ 5.3 Exercised (272,000 ) $ 4.0 (154,498 ) $ 4.2 Expired (21,750 ) $ 6.5 (151,900 ) $ 5.0 Forfeited (1,248,867 ) $ 5.2 (239,400 ) $ 6.0 Options outstanding at end of year 4,431,383 $ 5.0 5,374,000 $ 5.0 Options exercisable at end of year 3,357,465 $ 5.2 4,097,913 $ 5.4
Schedule of Stock Option Activity by Exercise Price	Weighted- Options Weighted- Options average outstanding average Weighted exercisable exercise Ranges of as of remaining A verage as of price of Exercise December 31, contractual E xercise December 31, exercisable Price 2015 life (years) P rice 2015 options $ 3.00 - 4.00 376,100 3.8 $ 3.4 149,600 $ 3.3 $ 4.54 - 6.77 1,075,000 4.4 $ 5.5 405,582 $ 5.2 $ 7.01 50,000 5.3 $ 7.0 - $ - 1,501,100 4.3 $ 5.0 555,182 $ 4.7
Summary of Restricted Stock Activity	Year ended December 31, 2015 2014 20 13 Number of RSUs Weighted- average grant date fair value Number of RSUs Weighted- average grant date fair value Number of RSUs Weighted- average grant date fair value RSUs outstanding at the beginning of the year 571,625 $ 4.1 991,276 $ 4.1 1,348,452 $ 4.1 Granted - - 47,000 $ 5.8 Vested (281,675 ) $ 4.0 (323,650 ) $ 4.1 (262,426 ) $ 4.3 Forfeited (45,750 ) $ 3.9 (96,001 ) $ 4.1 (141,750 ) $ 4.3 RSUs outstanding at the end of the year 244,200 $ 4.1 571,625 $ 4.1 991,276 $ 4.1

TAXES ON INCOME (Tables)

TAXES ON INCOME (Tables)	12 Months Ended
	Dec. 31, 2015
TAXES ON INCOME [Abstract]
Reconciliation of Beginning and Ending Balances of Unrecognized Tax Benefits	December 31, 2015 20 14 Balance at beginning of year $ 1,214 $ 4,752 Reductions for prior years' tax position (343 ) (3,571 ) Additions for current year's tax position - 36 Balance at the end of year $ 871 $ 1,214
Schedule of Deferred Income Taxes	December 31, 2015 20 14 1. Provided in respect of the following: Carryforward tax losses $ 30,352 $ 26,274 Temporary differences relating to property, equipment and intangibles 3,980 2,501 Other 7,448 8,517 Gross deferred tax assets 41,780 37,292 Valuation allowance (36,393 ) (30,120 ) Net deferred tax assets 5,387 7,172 Gross deferred tax liabilities Temporary differences relating to property, equipment and intangibles (5,319 ) (7,103 ) Net deferred tax assets (foreign) $ 68 $ 69
Schedule of Deferred Taxes Included in Consolidated Balance Sheets	2. Deferred taxes are included in the consolidated balance sheets, as follows: Current assets $ 68 $ 69
Reconciliation of Statutory Tax Rate to Effective Tax Rate	Year ended December 31, 2015 20 14 2013 Income (loss) before taxes, as reported in the consolidated statements of operations $ (50,944 ) $ 1,200 $ (10,332 ) Statutory tax rate 26.5 % 26.5 % 25 % Theoretical tax expenses (income) on the above amount at the Israeli statutory tax rate $ (13,500 ) $ 318 $ (2,583 ) Currency differences 1,709 2,545 1,395 Tax adjustment in respect of different tax rates and "Benefitted Enterprise" status (131 ) 1,425 3,041 Changes in valuation allowance 6,273 (14,781 ) (17,580 ) Stock compensation relating to options per ASC 718 291 471 364 Changes in valuation allowance related to capital gains 54 (222 ) (2,067 ) Forfeiture of carryforward tax losses 929 13,549 16,542 Wavestream goodwill impairment 6,937 - - Exempt revenues - subsidy (2,573 ) (2,561 ) (1,089 ) Nondeductible expenses and other differences 1,201 1,157 1,222 $ 1,190 $ 1,901 $ (755 )
Schedule of Taxes on Income	Year ended 2015 20 14 2013 Current $ 1,108 $ 1,562 $ 2,046 Prior years 81 332 (68 ) Deferred 1 7 (2,733 ) $ 1,190 $ 1,901 $ (755 ) Domestic $ 679 $ 800 $ 648 Foreign 511 1,101 (1,403 ) $ 1,190 $ 1,901 $ (755 )
Schedule of Income (Loss) Before Taxes on Income	Year ended 2015 20 14 2013 Domestic $ (12,273 ) $ (9,568 ) $ (14,021 ) Foreign (38,671 ) 10,768 3,689 $ (50,944 ) $ 1,200 $ (10,332 )

SUPPLEMENTARY BALANCE SHEET I36

SUPPLEMENTARY BALANCE SHEET INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2015
SUPPLEMENTARY BALANCE SHEET INFORMATION [Abstract]
Schedule of Other Current Assets	December 31, 2015 20 14 VAT receivables $ 2,691 $ 2,755 Prepaid expenses 4,765 1,707 Deferred charges 2,316 1,735 Tax receivables 1,094 843 Employees 96 215 Grants receivable 1,540 725 Advance payments to suppliers 2,875 3,611 Deferred taxes 68 69 Derivative instruments - 1,949 Other 778 1,151 $ 16,223 $ 14,760
Schedule of Short-Term Bank Credit	Weighted average interest rate December 31, December 31, 2015 2014 2015 2014 % In U. S. dollars 1.05 % 2.43 % $ 7,000 $ 15,857
Schedule of Other Current Liabilities	December 31, 2015 2014 Payroll and related employee accruals 4,815 6,793 Deferred revenue 4,819 3,987 Provision for vacation pay 4,222 5,101 Derivative instruments 148 806 Government authorities 1,167 1,173 Other 1,042 727 $ 16,213 $ 18,587
Schedule of Long-Term Loans	Interest rate for December 31, 2015 2014 2015 2014 Linkage % % Maturity Loans from banks: (a) U.S.dollars 4.77 % 4.77 % 2016-2022 $ 24,000 $ 28,000 (b) Euro EURIBOR 2.75 % EURIBOR 2.75 % 2016-2020 1,835 2,534 (c) Euro 6.0 % 7.9 % 2016-2017 200 332 26,035 30,866 Less - current maturities 4,542 4,595 $ 21,493 $ 26,271 (a) The Company entered into a loan agreement with an Israeli bank. The loan is secured by a floating charge on the assets of the Company, and is further secured by a fixed pledge (mortgage) on the Company's real estate in Israel. In addition, there are financial covenants associated with the loan. As of December 31, 2015 the Company is in compliance with these covenants. (b) A Dutch subsidiary of the Company entered into a mortgage and loan agreement with a German bank. The amount of the mortgage is collateralized by the subsidiary's facilities in Germany. (c) Raysat BG entered into a mortgage business loan with a Bulgarian bank. The amount of the mortgage is collateralized by Raysat BG building in Bulgaria.
Schedule of Long-Term Debt Maturities	Year ending December 31, 2016 $ 4,542 2017 4,530 2018 4,435 2019 4,435 2020 4,093 2021 and thereafter 4,000 $ 26,035
Schedule of Other Long-Term Liabilities	December 31, 2015 20 14 Long-term tax accrual $ 871 $ 1,174 Deferred revenue 15 32 Other 3,092 3,973 $ 3,978 $ 5,179

SELECTED STATEMENTS OF OPERAT37

SELECTED STATEMENTS OF OPERATIONS DATA (Tables)	12 Months Ended
	Dec. 31, 2015
SELECTED STATEMENTS OF OPERATIONS DATA [Abstract]
Reconciliation of Allowance for Doubtful Accounts	Year ended December 31, 2015 2014 20 13 Balance at beginning of year $ 2,476 $ 3,179 $ 3,602 Increase during the year 1,369 218 808 Amounts collected (85 ) (130 ) (235 ) Write-off of bad debts (1,594 ) (791 ) (996 ) Balance at the end of year $ 2,166 $ 2,476 $ 3,179
Schedule of Financial Expenses, Net	Year ended December 31, 2015 2014 2013 Income: Interest on cash equivalents, bank deposits and restricted cash $ 549 $ 288 $ 411 Other - 1,390 - 549 1,678 411 Expenses: Interest with respect to short-term bank credit and other 302 240 138 Interest with respect to long-term loans 1,237 1,553 1,854 Exchange rate differences 3,887 2,501 3,269 Bank Charges 2,344 1,221 748 Other 22 - 641 7,792 5,515 6,650 Total financial expenses, net $ (7,243) $ (3,837 ) $ (6,239 )

CUSTOMERS, GEOGRAPHIC AND SEG38

CUSTOMERS, GEOGRAPHIC AND SEGMENT INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2015
CUSTOMERS, GEOGRAPHIC AND SEGMENT INFORMATION [Abstract]
Schedule of Financial Data for Reportable Operating Segments	Year ended December 31, 2015 Commercial Mobility Services Total Revenues 100,935 41,112 55,496 197,543 Cost of Revenues 63,425 30,715 49,178 143,318 Impairment of long lived assets - - 10,137 10,137 Gross profit (loss) 37,510 10,397 (3,819) 44,088 Research and development, net 14,175 8,237 - 22,412 Selling and marketing 16,839 6,947 1,037 24,823 General and administrative 6,622 6,271 5,751 18,644 Restructuring costs 1,078 421 9 1,508 Goodwill impairment - 20,402 - 20,402 Operating loss (1,204) (31,881) (10,616) (43,701) Financial expenses, net (7,243) Loss before taxes (50,944) Taxes on income 1,190 Loss from continuing operations (52,134) Loss from discontinued operations (200) Loss (52,334) Depreciation and amortization expenses 4,546 7,322 3,204 15,072 Year ended December 31, 2014 Commercial Mobility Services Total Revenues 130,306 54,817 50,010 235,133 Cost of Revenues 77,587 37,023 36,888 151,498 Gross profit 52,719 17,794 13,122 83,635 Research and development, net 17,084 8,074 - 25,158 Selling and marketing 23,401 7,809 1,327 32,537 General and administrative 7,808 5,961 7,134 20,903 Operating income (loss) 4,426 (4,050 ) 4,661 5,037 Financial expenses, net (3,837 ) Income before taxes 1,200 Taxes on income 1,901 Loss from continuing operations (701 ) Loss from continuing operations (795 ) Loss (1496 ) Depreciation and amortization expenses 4,885 8,220 2,846 15,951 Year ended December 31, 2013 Commercial Mobility Services Total Revenues 141,576 48,211 45,079 234,866 Cost of Revenues 94,966 33,773 26,471 155,210 Gross profit 46,610 14,438 18,608 79,656 Research and development. net 17,200 10,700 - 27,900 Selling and marketing 22,759 8,139 1,316 32,214 General and administrative 9,973 7,744 5,354 23,071 Restructuring costs 406 158 - 564 Operating income (loss) (3,728 ) (12,303 ) 11,938 (4,093 ) Financial expenses, net (6,239 ) Loss before taxes (10,332 ) Tax benefit (755 ) Loss from continuing operations (9,577 ) Loss from continuing operations (8,320 ) Loss (17,897 ) Depreciation and amortization expenses 4,996 8,469 4,094 17,559
Schedule of Revenues by Geographic Area	Year ended December 31, 2015 2014 2013 South America and Central America $ 100,443 $ 110,825 $ 84,048 Asia and Asia Pacific 47,843 51,983 91,616 North America 28,242 41,951 26,155 Europe 16,101 16,393 23,096 Africa 4,914 13,981 9,951 $ 197,543 $ 235,133 $ 234,866
Schedule of Long-Lived Assets by Geographic Area	December 31, 2015 2014 Israel $ 64,628 $ 66,457 Latin America 4,524 11,932 United States 1,721 1,999 Europe 9,987 9,486 Other 1,103 1,019 $ 81,963 $ 90,893

RELATED PARTY BALANCES AND TR39

RELATED PARTY BALANCES AND TRANSACTIONS (Tables)	12 Months Ended
	Dec. 31, 2015
RELATED PARTY BALANCES AND TRANSACTIONS [Abstract]
Schedule of transactions with related parties	Year ended December 31, 2015 2014 2013 Cost of revenues of products $ 2,915 $ 4,876 $ -
Schedule of balances with related parties	December 31, 2015 2014 Accrued expenses $ 339 $ 846 Trade payable $ 1,170 $ -

GENERAL (Organization and Abort

GENERAL (Organization and Aborted Agreement) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2013USD ($)
GENERAL [Abstract]
Proceeds from sale of subsidiary	$ 16,000

GENERAL (Business Combinations

GENERAL (Business Combinations and Impairment of Goodwill) (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Business Acquisition [Line Items]
Goodwill impairment		$ 20,402
Impairment loss of property and equipment, net		4,106
Impairment of long lived assets		10,137
Gilat International [Member]
Business Acquisition [Line Items]
Impairment loss of property and equipment, net		4,106
Impairment loss of long-term deferred charges		6,031
Impairment of long lived assets		10,137
Wavestream Corporation [Member]
Business Acquisition [Line Items]
Goodwill impairment	$ 20,402	$ 0
Period of projected cash flows		5 years
Long-term growth rate		4.00%
Discount rate		13.00%

GENERAL (Schedule of Results of

GENERAL (Schedule of Results of Discontinued Operations) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
OPERATING COSTS AND EXPENSES
Loss	$ (200)	$ (795)	$ (8,320)
Spacenet Inc. [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Revenues			67,865
Cost of revenues			54,996
Gross profit			12,869
OPERATING COSTS AND EXPENSES
Selling and marketing			7,753
General and administrative			11,758
Total operating expenses			19,511
Operating loss			(6,642)
Loss from disposal of subsidiary	$ (200)	$ (795)	(1,385)
Financial income (expenses), net			(255)
Loss before taxes on income	$ (200)	$ (795)	(8,282)
Taxes on income			38
Loss	$ (200)	$ (795)	$ (8,320)

SIGNIFICANT ACCOUNTING POLICI43

SIGNIFICANT ACCOUNTING POLICIES (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Disclosure Of Accounting Policies [Line Items]
Goodwill impairment losses	$ 20,402
Shipping expenses	976	$ 2,685	$ 4,047
Advertising expenses	181	273	412
Research and development expenses	2,540	2,477	$ 1,591
Restricted cash held by trustees	8,524	$ 15,441
Impairment of long lived assets	10,137
Warranty expenses	$ 864	$ 361	$ 556
Short-Term [Member]
Disclosure Of Accounting Policies [Line Items]
Restricted cash weighted average interest rate	0.19%	0.39%
Long-Term [Member]
Disclosure Of Accounting Policies [Line Items]
Restricted cash weighted average interest rate	5.84%	7.78%

SIGNIFICANT ACCOUNTING POLICI44

SIGNIFICANT ACCOUNTING POLICIES (Schedule of Property and Equipment Useful Lives) (Details)	12 Months Ended
	Dec. 31, 2015
Buildings [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful life	50 years
Computers, software and electronic equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful life	3 years
Computers, software and electronic equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful life	12 years
Office furniture and equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful life	3 years
Office furniture and equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful life	17 years
Vehicles [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful life	3 years
Vehicles [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful life	7 years

SIGNIFICANT ACCOUNTING POLICI45

SIGNIFICANT ACCOUNTING POLICIES (Schedule of Intangible Assets Estimated Useful Lives) (Details)	12 Months Ended
	Dec. 31, 2015
Technology [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization period	7 years 10 months 24 days
Customer relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization period	6 years 9 months 18 days
Marketing rights and patents [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization period	12 years 1 month 6 days
Backlog [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization period	1 year

SIGNIFICANT ACCOUNTING POLICI46

SIGNIFICANT ACCOUNTING POLICIES (Employee Related Benefits) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
SIGNIFICANT ACCOUNTING POLICIES [Abstract]
Severance expenses	$ 2,407	$ 2,652	$ 2,881
Employer contributions to benefit plan per dollar contributed by employee	100.00%
Employer match percentage	3.00%
Additional employer contributions to benefit plan per dollar contributed by employee	50.00%
Contributions to employee benefits plan	$ 327	$ 311	$ 317
Additional employer matching percentage	3.00%

SIGNIFICANT ACCOUNTING POLICI47

SIGNIFICANT ACCOUNTING POLICIES (Schedule of Accumulated Other Comprehensive Income, Net) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	$ (1,420)	$ 1,591
Other comprehensive loss before reclassifications	(3,146)	(3,996)
Amounts reclassified from accumulated other comprehensive loss	839	985
Net current-period other comprehensive loss	(2,307)	(3,011)
Ending balance	(3,727)	(1,420)
Foreign currency translation adjustments [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	(614)	1,591
Other comprehensive loss before reclassifications	$ (3,022)	$ (2,205)
Amounts reclassified from accumulated other comprehensive loss
Net current-period other comprehensive loss	$ (3,022)	$ (2,205)
Ending balance	(3,636)	$ (614)
Unrealized gains (losses) on cash flow hedges [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	(806)
Other comprehensive loss before reclassifications	(124)	$ (1,791)
Amounts reclassified from accumulated other comprehensive loss	839	985
Net current-period other comprehensive loss	715	(806)
Ending balance	$ (91)	$ (806)

INVENTORIES (Schedule of Invent

INVENTORIES (Schedule of Inventory) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
INVENTORIES [Abstract]
Raw materials, parts and supplies	$ 7,084	$ 8,130
Work in process	7,471	5,477
Finished products	10,803	11,505
Inventory, Net	$ 25,358	$ 25,112

INVENTORIES (Narrative) (Detail

INVENTORIES (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
INVENTORIES [Abstract]
Inventory write-offs	$ 2,054	$ 1,002	$ 2,080

PROPERTY AND EQUIPMENT, NET (Sc

PROPERTY AND EQUIPMENT, NET (Schedule of Property and Equipment) (Details) - USD ($) $ in Thousands		Dec. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Property and equipment, gross		$ 248,435	$ 247,599
Accumulated depreciation and impairment	[1]	166,472	156,706
Depreciation cost		81,963	90,893
Buildings And Land [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross		93,499	93,094
Computers, Software And Electronic Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross		70,590	67,874
Equipment Leased To Others [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross		73,798	75,606
Office Furniture And Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross		7,782	7,823
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross		436	455
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross		$ 2,330	$ 2,747
[1]	During the year ended December 31, 2015, the Company recorded an impairment loss of $4,106. The impairment loss was recorded as reduction of the cost of equipment leased to others and computers, software and electronic equipment in the amount of $4,030 and $76, respectively (see also note 1c).

PROPERTY AND EQUIPMENT, NET (Na

PROPERTY AND EQUIPMENT, NET (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Property, Plant and Equipment [Line Items]
Impairment loss of property and equipment, net	$ 4,106
Depreciation expenses	9,256	$ 10,091	$ 9,162
Depreciated cost	81,963	90,893
Equipment Leased To Others [Member]
Property, Plant and Equipment [Line Items]
Impairment loss of property and equipment, net	4,030
Computers, Software And Electronic Equipment [Member]
Property, Plant and Equipment [Line Items]
Impairment loss of property and equipment, net	76
Assets under capital leases [Member]
Property, Plant and Equipment [Line Items]
Depreciation expenses	225	110	$ 0
Depreciated cost	$ 787	$ 986

INTANGIBLE ASSETS, NET (Schedul

INTANGIBLE ASSETS, NET (Schedule of Intangible Assets) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Finite-Lived Intangible Assets [Line Items]
Original amounts	$ 50,823	$ 50,823
Accumulated amortization	33,669	27,853
Amortized cost	17,154	22,970
Technology [Member]
Finite-Lived Intangible Assets [Line Items]
Original amounts	42,504	42,504
Accumulated amortization	28,271	23,299
Customer relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Original amounts	4,466	4,466
Accumulated amortization	3,419	2,795
Marketing rights and patents [Member]
Finite-Lived Intangible Assets [Line Items]
Original amounts	3,421	3,421
Accumulated amortization	1,547	1,327
Backlog [Member]
Finite-Lived Intangible Assets [Line Items]
Original amounts	432	432
Accumulated amortization	$ 432	$ 432

INTANGIBLE ASSETS, NET (Narrati

INTANGIBLE ASSETS, NET (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Business Acquisition [Line Items]
Amortization expenses	$ 5,816	$ 5,860	$ 8,397

INTANGIBLE ASSETS, NET (Sched54

INTANGIBLE ASSETS, NET (Schedule of Estimated Amortization Expenses) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
INTANGIBLE ASSETS, NET [Abstract]
2,016	$ 5,771
2,017	5,674
2,018	3,275
2,019	911
2,020	441
2021 and thereafter	1,082
Amortized cost	$ 17,154	$ 22,970

GOODWILL (Details)

GOODWILL (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
GOODWILL [Abstract]
Goodwill	[1]	$ 105,647	$ 105,647
Accumulated impairment losses	[2]	(62,179)	(41,777)
Goodwill net		43,468	$ 63,870
Goodwill impairment		$ 20,402
[1]	The carrying amount of the goodwill is associated with the Mobility Division.
[2]	During the year ended December 31, 2015, the Company recorded an impairment loss of $ 20,402 (see also note 1b).

COMMITMENTS AND CONTINGENCIES56

COMMITMENTS AND CONTINGENCIES (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Guarantor Obligations [Line Items]
Rent expenses	$ 2,548	$ 2,966	$ 2,349
Outstanding inventory purchase commitments	14,213	29,747
Inventory purchase commitments, sole or limited suppliers	3,789	2,774
Amount of claim, including interest, penalties and legal fees	7,000
Principal Amount of Claim	1,000
Aggregate amount of guarantees	192,503
Restricted cash collateral	$ 91,342
OCS [Member]
Guarantor Obligations [Line Items]
Percentage of amount funded for research and development projects	100.00%
Accrued royalties	$ 749	744
OCS [Member] | Minimum [Member]
Guarantor Obligations [Line Items]
Royalty fee (as a percent)	3.00%
OCS [Member] | Maximum [Member]
Guarantor Obligations [Line Items]
Royalty fee (as a percent)	5.00%
BIRD [Member]
Guarantor Obligations [Line Items]
Royalty fee (as a percent)	5.00%
Percentage of amount funded for research and development projects	150.00%
Accrued royalties	$ 121	85
Spacenet Inc. [Member]
Guarantor Obligations [Line Items]
Service expenses	8,333	$ 7,913	$ 10,352
Peru [Member]
Guarantor Obligations [Line Items]
Aggregate amount of guarantees	$ 144,541

COMMITMENTS AND CONTINGENCIES57

COMMITMENTS AND CONTINGENCIES (Schedule of Future Minimum Payments Under Operating Leases) (Details) $ in Thousands	Dec. 31, 2015USD ($)
COMMITMENTS AND CONTINGENCIES [Abstract]
2,016	$ 1,337
2,017	343
2,018	287
2,019	89
Lease Commitments	$ 2,056

COMMITMENTS AND CONTINGENCIES58

COMMITMENTS AND CONTINGENCIES (Schedule of Future Minimum Payments Under Operating Leases for Space Segment Services) (Details) $ in Thousands	Dec. 31, 2015USD ($)
Operating Leases Segment [Line Items]
2,016	$ 8,462
2,017	8,098
2,018	2,128
Gross space segments services	$ 18,688

DERIVATIVE INSTRUMENTS (Schedul

DERIVATIVE INSTRUMENTS (Schedule of Fair Value of Derivative Instruments) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Forward contracts [Member] | Foreign exchange [Member]
Derivative [Line Items]
Fair value of derivative instruments	$ (57)	$ 1,949
Option contracts to hedge payroll expenses [Member]
Derivative [Line Items]
Fair value of derivative instruments	$ (91)	$ (806)

DERIVATIVE INSTRUMENTS (Sched60

DERIVATIVE INSTRUMENTS (Schedule of Net Income (Loss) Related to Effective Portion of Hedging Instruments) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) recognized in income related to the effective portion of its hedging instruments	$ (813)	$ (887)	$ 1,903
Financial income related of derivative instruments	2,116	1,949	0
Cost of revenues of products [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) recognized in income related to the effective portion of its hedging instruments	(100)	(107)	339
Cost of revenues of services [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) recognized in income related to the effective portion of its hedging instruments	(55)	(76)	148
Research and development, net [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) recognized in income related to the effective portion of its hedging instruments	(291)	(337)	717
Selling and marketing [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) recognized in income related to the effective portion of its hedging instruments	(180)	(166)	297
General and administrative [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) recognized in income related to the effective portion of its hedging instruments	$ (187)	$ (201)	$ 402

EQUITY (Description of Plans) (

EQUITY (Description of Plans) (Details) - $ / shares	12 Months Ended
	Dec. 31, 2015	Apr. 30, 2015	Oct. 31, 2008
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period for plan	4 years
Option one [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expiration period	6 years
Option two [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expiration period	7 years
Option three [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expiration period	10 years
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period for plan	2 years
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period for plan	4 years
2003 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share Price	$ 5
2008 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total number of shares authorized		3,500,000
Shares available for grant	631,888	4,500,000	1,000,000

EQUITY (Schedule of Assumptions

EQUITY (Schedule of Assumptions Used to Estimate Fair Value) (Details) - Employee [Member]	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk free interest			0.90%
Dividend yield	0.00%	0.00%	0.00%
Volatility			46.00%
Expected term (in years)	4 years 9 months 18 days	4 years 9 months 18 days	5 years
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk free interest	1.24%	1.43%
Volatility	33.00%	34.00%
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk free interest	1.61%	1.73%
Volatility	34.00%	36.00%

EQUITY (Options Granted to Empl

EQUITY (Options Granted to Employees) (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Intrinsic value of options exercised during the period	$ 1,911	$ 247	$ 201
Employee [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average fair value of stock options granted	$ 1.46	$ 1.51	$ 2.17

EQUITY (Schedule of Stock Optio

EQUITY (Schedule of Stock Option Activity) (Details) - Employee [Member] - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Number of options
Outstanding at beginning of year	4,431,383	5,374,000	5,879,798
Granted	570,000	600,000	40,000
Exercised	(1,307,448)	(272,000)	(154,498)
Expired	(1,209,005)	(21,750)	(151,900)
Forfeited	(983,830)	(1,248,867)	(239,400)
Outstanding at end of year	1,501,100	4,431,383	5,374,000
Exerciable at end of year	555,182	3,357,465	4,097,913
Vested and expected to vest at December 31, 2015	1,379,691
Weighted average exercise price
Outstanding at beginning of year	$ 5	$ 5	$ 5
Granted	5.5	5.2	5.3
Exercised	4.3	4	4.2
Expired	5.7	6.5	5
Forfeited	5.5	5.2	6
Outstanding at end of year	5	5	5
Exercisable at end of year	4.7	$ 5.2	$ 5.4
Vested and expected to vest at December 31, 2015	$ 4.9
Weighted-average remaining contractual term
Outstanding at January 1, 2015	4 years 3 months 18 days	2 years 2 months 12 days
Outstanding at December 31, 2015	4 years 3 months 18 days	2 years 2 months 12 days
Exercisable at December 31, 2015	3 years 3 months 18 days
Vested and expected to vest at December 31, 2015	4 years 2 months 12 days
Aggregate intrinsic value
Outstanding at January 1, 2015	$ 1,405
Outstanding at December 31, 2015	74	$ 1,405
Exercisable at December 31, 2015	41
Vested and expected to vest at December 31, 2015	$ 74

EQUITY (Schedule of Stock Opt65

EQUITY (Schedule of Stock Option Activity by Exercise Price) (Details) - Employee [Member]	12 Months Ended
	Dec. 31, 2015$ / sharesshares
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options outstanding as of December 31, 2015 | shares	1,501,100
Options outstanding, Weighted average remaining contractual life	4 years 3 months 18 days
Options outstanding, Weighted Average Exercise Price	$ 5
Options exercisable as of December 31, 2015 | shares	555,182
Options exercisable, Weighted average exercise price of exercisable options	$ 4.7
$3.00 - 4.00 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise Price, lower limit	3
Exercise Price, upper limit	$ 4
Options outstanding as of December 31, 2015 | shares	376,100
Options outstanding, Weighted average remaining contractual life	3 years 9 months 18 days
Options outstanding, Weighted Average Exercise Price	$ 3.4
Options exercisable as of December 31, 2015 | shares	149,600
Options exercisable, Weighted average exercise price of exercisable options	$ 3.3
$4.54 - 6.77 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise Price, lower limit	4.54
Exercise Price, upper limit	$ 6.77
Options outstanding as of December 31, 2015 | shares	1,075,000
Options outstanding, Weighted average remaining contractual life	4 years 4 months 24 days
Options outstanding, Weighted Average Exercise Price	$ 5.5
Options exercisable as of December 31, 2015 | shares	405,582
Options exercisable, Weighted average exercise price of exercisable options	$ 5.2
$7.01 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise Price, upper limit	$ 7.01
Options outstanding as of December 31, 2015 | shares	50,000
Options outstanding, Weighted average remaining contractual life	5 years 3 months 18 days
Options outstanding, Weighted Average Exercise Price	$ 7
Options exercisable as of December 31, 2015 | shares
Options exercisable, Weighted average exercise price of exercisable options

EQUITY (Restricted Share Units

EQUITY (Restricted Share Units Granted to Employees and Non-Employees) (Details) - shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
EQUITY [Abstract]
Number of options granted	0	0	47,000
Shares granted, vesting period	4 years
Percentage of options to vest year one	15.00%
Percentage of options to vest year two	25.00%
Percentage of options to vest year three	30.00%
Percentage of options to vest year four	30.00%

EQUITY (Summary of Restricted S

EQUITY (Summary of Restricted Stock Activity) (Details) - $ / shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Number of RSUs
Granted	0	0	47,000
Employee [Member]
Number of RSUs
RSUs outstanding at the beginning of the year	571,625	991,276	1,348,452
Granted			47,000
Vested	(281,675)	(323,650)	(262,426)
Forfeited	(45,750)	(96,001)	(141,750)
RSUs outstanding at the end of the year	244,200	571,625	991,276
Weighted average grant date fair value
RSUs outstanding at the beginning of the year	$ 4.1	$ 4.1	$ 4.1
Granted			5.8
Vested	$ 4	$ 4.1	4.3
Forfeited	3.9	4.1	4.3
RSUs outstanding at the end of the year	$ 4.1	$ 4.1	$ 4.1

EQUITY (Additional Stock-Based

EQUITY (Additional Stock-Based Compensation Data) (Details) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended		12 Months Ended
	May. 31, 2015	Jul. 31, 2014	Dec. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares granted, vesting period			4 years
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares granted, vesting period			4 years
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares granted, vesting period			2 years
Employee [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized share-based compensation expense, employees			$ 1,419
Compensation costs weighted average period to be recognized			1 year 2 months 23 days
Non-Employee [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized share-based compensation expense, employees			$ 0
Chairman of the Board of Directors [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted	150,000	250,000
Price per share	$ 6.72	$ 5.06
Shares granted, vesting period	4 years

RESTRUCTURING COSTS (Details)

RESTRUCTURING COSTS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
RESTRUCTURING COST
Restructuring expenses	$ 1,508		$ 564
Restructuring expenses paid	1,121
One-time employee termination benefits [Member]
RESTRUCTURING COST
Restructuring expenses	367		$ 564
Contract termination [Member]
RESTRUCTURING COST
Restructuring expenses	$ 1,141

TAXES ON INCOME (Reconciliation

TAXES ON INCOME (Reconciliation of Beginning and Ending Balances of Unrecognized Tax Benefits) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
TAXES ON INCOME [Abstract]
Balance at beginning of year	$ 1,214	$ 4,752
Reductions for prior years' tax position	$ (343)	(3,571)
Additions for current year's tax position		36
Balance at end of year	$ 871	$ 1,214

TAXES ON INCOME (Narrative) (De

TAXES ON INCOME (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Tax Credit Carryforward [Line Items]
Unrecognized tax benefits, accrued penalties and interest	$ 250	$ 263
Penalties and interest expense	13	$ 2,290
Expected reversal amount of unrecognized tax benefits in the next 12 months	$ 150
Statutory tax rate	26.50%	26.50%	25.00%
Statutory tax rate for next fiscal year	25.00%
Duration of tax benefits limitation, option one minimum	2 years
Uniform tax rate		16.00%	12.50%
Development Zone A [Member]
Tax Credit Carryforward [Line Items]
Uniform tax rate		9.00%	7.00%

TAXES ON INCOME (Carryforward T

TAXES ON INCOME (Carryforward Tax Losses and Credits and Deferred Income Taxes) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Operating Loss Carryforwards [Line Items]
Changes in valuation allowance	$ 6,273	$ (14,781)	$ (17,580)
Israeli [Member]
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	87,000
United States [Member]
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	$ 30,000
Operating loss carryforwards utilization period	20 years
Europe [Member]
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	$ 5,000
Latin America [Member]
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	$ 23,000

TAXES ON INCOME (Schedule of De

TAXES ON INCOME (Schedule of Deferred Income Taxes) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
TAXES ON INCOME [Abstract]
Carryforward tax losses	$ 30,352	$ 26,274
Temporary differences relating to property, equipment and intangibles	3,980	2,501
Other	7,448	8,517
Gross deferred tax assets	41,780	37,292
Valuation allowance	(36,393)	(30,120)
Net deferred tax assets	5,387	7,172
Temporary differences relating to property, equipment and intangibles	(5,319)	(7,103)
Net deferred tax assets (foreign)	$ 68	$ 69

TAXES ON INCOME (Schedule of 74

TAXES ON INCOME (Schedule of Deferred Taxes Included in Consolidated Balance Sheets) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
TAXES ON INCOME [Abstract]
Current assets	$ 68	$ 69

TAXES ON INCOME (Reconciliati75

TAXES ON INCOME (Reconciliation of Statutory Tax Rate to Effective Tax Rate) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
TAXES ON INCOME [Abstract]
Income (loss) before taxes, as reported in the consolidated statements of operations	$ (50,944)	$ 1,200	$ (10,332)
Statutory tax rate	26.50%	26.50%	25.00%
Theoretical tax expenses (income) on the above amount at the Israeli statutory tax rate	$ (13,500)	$ 318	$ (2,583)
Currency differences	1,709	2,545	1,395
Tax adjustment in respect of different tax rates and "Benefitted Enterprise" status	(131)	1,425	3,041
Changes in valuation allowance	6,273	(14,781)	(17,580)
Stock compensation relating to options per ASC 718	291	471	364
Changes in valuation allowance related to capital gains	54	(222)	(2,067)
Forfeiture of carryforward tax losses	929	$ 13,549	$ 16,542
Wavestream goodwill impairment	6,937
Exempt revenues - subsidy	(2,573)	$ (2,561)	$ (1,089)
Nondeductible expenses and other differences	1,201	1,157	1,222
Tax benefit	$ 1,190	$ 1,901	$ (755)

TAXES ON INCOME (Schedule of Ta

TAXES ON INCOME (Schedule of Taxes on Income) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
TAXES ON INCOME [Abstract]
Current	$ 1,108	$ 1,562	$ 2,046
Prior years	81	332	(68)
Deferred	1	7	(2,733)
Domestic	679	800	648
Foreign	511	1,101	(1,403)
Income tax expense (benefit)	$ 1,190	$ 1,901	$ (755)

TAXES ON INCOME (Schedule of In

TAXES ON INCOME (Schedule of Income (Loss) Before Taxes on Income) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
TAXES ON INCOME [Abstract]
Domestic	$ (12,273)	$ (9,568)	$ (14,021)
Foreign	(38,671)	10,768	3,689
Income (loss) before income taxes	$ (50,944)	$ 1,200	$ (10,332)

SUPPLEMENTARY BALANCE SHEET I78

SUPPLEMENTARY BALANCE SHEET INFORMATION (Schedule of Other Current Assets) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
SUPPLEMENTARY BALANCE SHEET INFORMATION [Abstract]
VAT receivables	$ 2,691	$ 2,755
Prepaid expenses	4,765	1,707
Deferred charges	2,316	1,735
Tax receivables	1,094	843
Employees	96	215
Grants receivable	1,540	725
Advance payments to suppliers	2,875	3,611
Deferred taxes	$ 68	69
Derivative instruments		1,949
Other	$ 778	1,151
Other current assets	$ 16,223	$ 14,760

SUPPLEMENTARY BALANCE SHEET I79

SUPPLEMENTARY BALANCE SHEET INFORMATION (Schedule of Short-Term Bank Credit) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
SUPPLEMENTARY BALANCE SHEET INFORMATION [Abstract]
Short-term weighted average interest rate	1.05%	2.43%
Short-term bank credit	$ 7,000	$ 15,857
Restricted cash as collateral for short-term bank	$ 7,000

SUPPLEMENTARY BALANCE SHEET I80

SUPPLEMENTARY BALANCE SHEET INFORMATION (Schedule of Other Current Liabilities) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
SUPPLEMENTARY BALANCE SHEET INFORMATION [Abstract]
Payroll and related employee accruals	$ 4,815	$ 6,793
Deferred revenue	4,819	3,987
Provision for vacation pay	4,222	5,101
Derivative instruments	148	806
Government authorities	1,167	1,173
Other	1,042	727
Other current liabilities	$ 16,213	$ 18,587

SUPPLEMENTARY BALANCE SHEET I81

SUPPLEMENTARY BALANCE SHEET INFORMATION (Schedule of Long-Term Loans) (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2015	Dec. 31, 2014
Long-term loans:
Long-term loans		$ 26,035	$ 30,866
Less - current maturities		4,542	4,595
Long-term loans, excluding current maturities		$ 21,493	$ 26,271
Loan from bank (a) [Member]
Long-term loans:
Interest rate	[1]	4.77%	4.77%
Maturity, minimum	[1]	Jan. 1, 2016
Maturity, maximum	[1]	Dec. 31, 2022
Long-term loans	[1]	$ 24,000	$ 28,000
Loan from bank (b) [Member]
Long-term loans:
Variable interest reference rate	[2]	EURIBOR	EURIBOR
Interest rate, spread on variable rate	[2]	2.75%	2.75%
Maturity, minimum	[2]	Jan. 1, 2016
Maturity, maximum	[2]	Dec. 31, 2020
Long-term loans	[2]	$ 1,835	$ 2,534
Loan from bank (c) [Member]
Long-term loans:
Interest rate	[3]	6.00%	7.90%
Maturity, minimum	[3]	Jan. 1, 2016
Maturity, maximum	[3]	Dec. 31, 2017
Long-term loans	[3]	$ 200	$ 332
[1]	The Company entered into a loan agreement with an Israeli bank. The loan is secured by a floating charge on the assets of the Company, and is further secured by a fixed pledge (mortgage) on the Company's real estate in Israel. In addition, there are financial covenants associated with the loan. As of December 31, 2015 the Company is in compliance with these covenants.
[2]	A Dutch subsidiary of the Company entered into a mortgage and loan agreement with a German bank. The amount of the mortgage is collateralized by the subsidiary's facilities in Germany.
[3]	Raysat BG entered into a mortgage business loan with a Bulgarian bank. The amount of the mortgage is collateralized by Raysat BG building in Bulgaria.

SUPPLEMENTARY BALANCE SHEET I82

SUPPLEMENTARY BALANCE SHEET INFORMATION (Schedule of Long Term Debt Maturities) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
SUPPLEMENTARY BALANCE SHEET INFORMATION [Abstract]
2,016	$ 4,542
2,017	4,530
2,018	4,435
2,019	4,435
2,020	4,093
2021 and thereafter	4,000
Long-term loans	26,035	$ 30,866
Interest expenses	$ 1,237	$ 1,553	$ 1,854

SUPPLEMENTARY BALANCE SHEET I83

SUPPLEMENTARY BALANCE SHEET INFORMATION (Schedule of Other Long-Term Liabilities) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
SUPPLEMENTARY BALANCE SHEET INFORMATION [Abstract]
Long-term tax accrual	$ 871	$ 1,174
Deferred revenue	15	32
Other	3,092	3,973
Other long-term liabilities	$ 3,978	$ 5,179

SELECTED STATEMENTS OF OPERAT84

SELECTED STATEMENTS OF OPERATIONS DATA (Reconciliation of Allowance for Doubtful Accounts) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
SELECTED STATEMENTS OF OPERATIONS DATA [Abstract]
Balance at beginning of year	$ 2,476	$ 3,179	$ 3,602
Increase during the year	1,369	218	808
Amounts collected	(85)	(130)	(235)
Write-off of bad debts	(1,594)	(791)	(996)
Balance at the end of year	$ 2,166	$ 2,476	$ 3,179

SELECTED STATEMENTS OF OPERAT85

SELECTED STATEMENTS OF OPERATIONS DATA (Schedule of Financial Expenses, Net) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income:
Interest on cash equivalents, bank deposits and restricted cash	$ 549	$ 288	$ 411
Other		1,390
Total financial income	$ 549	1,678	$ 411
Expenses:
Interest with respect to short-term bank credit and other	302	240	138
Interest with respect to long-term loans	1,237	1,553	1,854
Exchange rate differences	3,887	2,501	3,269
Bank Charges	2,344	$ 1,221	748
Other	22		641
Total financial expenses	7,792	$ 5,515	6,650
Total financial expenses, net	$ (7,243)	$ (3,837)	$ (6,239)

CUSTOMERS, GEOGRAPHIC AND SEG86

CUSTOMERS, GEOGRAPHIC AND SEGMENT INFORMATION (Schedule of Financial Data for Reportable Operating Segments) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Segment Reporting Information [Line Items]
Revenues	$ 197,543	$ 235,133	$ 234,866
Cost of Revenues	143,318	$ 151,498	$ 155,210
Impairment of long lived assets	10,137
Gross profit (loss)	44,088	$ 83,635	$ 79,656
Research and development, net	22,412	25,158	27,900
Selling and marketing	24,823	32,537	32,214
General and administrative	18,644	$ 20,903	23,071
Restructuring costs	1,508		$ 564
Goodwill impairment	20,402
Operating income (loss)	(43,701)	$ 5,037	$ (4,093)
Financial expenses, net	(7,243)	(3,837)	(6,239)
Income (loss) before taxes	(50,944)	1,200	(10,332)
Taxes on income (tax benefit)	1,190	1,901	(755)
Loss from continuing operations	(52,134)	(701)	(9,577)
Loss from discontinued operations	(200)	(795)	(8,320)
Loss	(52,334)	(1,496)	(17,897)
Depreciation and amortization expenses	15,072	15,951	17,559
Commercial [Member]
Segment Reporting Information [Line Items]
Revenues	100,935	130,306	141,576
Cost of Revenues	$ 63,425	77,587	94,966
Impairment of long lived assets
Gross profit (loss)	$ 37,510	52,719	46,610
Research and development, net	14,175	17,084	17,200
Selling and marketing	16,839	23,401	22,759
General and administrative	6,622	7,808	9,973
Restructuring costs	$ 1,078		406
Goodwill impairment
Operating income (loss)	$ (1,204)	4,426	(3,728)
Depreciation and amortization expenses	4,546	4,885	4,996
Operation income (loss) after adjustment of corporate overhead allocations			(2,292)
Mobility [Member]
Segment Reporting Information [Line Items]
Revenues	41,112	54,817	48,211
Cost of Revenues	$ 30,715	37,023	33,773
Impairment of long lived assets
Gross profit (loss)	$ 10,397	17,794	14,438
Research and development, net	8,237	8,074	10,700
Selling and marketing	6,947	7,809	8,139
General and administrative	6,271	5,961	7,744
Restructuring costs	421		158
Goodwill impairment	20,402
Operating income (loss)	(31,881)	(4,050)	(12,303)
Depreciation and amortization expenses	7,322	8,220	8,469
Operation income (loss) after adjustment of corporate overhead allocations			(10,738)
Services [Member]
Segment Reporting Information [Line Items]
Revenues	55,496	50,010	45,079
Cost of Revenues	49,178	36,888	26,471
Impairment of long lived assets	10,137
Gross profit (loss)	$ (3,819)	$ 13,122	$ 18,608
Research and development, net
Selling and marketing	$ 1,037	$ 1,327	$ 1,316
General and administrative	5,751	7,134	$ 5,354
Restructuring costs	$ 9
Goodwill impairment
Operating income (loss)	$ (10,616)	4,661	$ 11,938
Depreciation and amortization expenses	$ 3,204	$ 2,846	4,094
Operation income (loss) after adjustment of corporate overhead allocations			$ 8,937

CUSTOMERS, GEOGRAPHIC AND SEG87

CUSTOMERS, GEOGRAPHIC AND SEGMENT INFORMATION (Schedule of Revenue and Long-Lived Assets by Geographic Area) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ 197,543	$ 235,133	$ 234,866
Long-lived assets	81,963	90,893
Impairment of long lived assets	221	12,124
Services Division [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	55,496	50,010	45,079
South America And Central America [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	100,443	110,825	84,048
Asia And Asia Pacific [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	47,843	51,983	91,616
North America [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	28,242	41,951	26,155
Israel [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived assets	$ 64,628	66,457
Israel [Member] | Revenues [Member] | Services Division [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Concentration risk percentage	11.00%
Latin America [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived assets	$ 4,524	11,932
Impairment of long lived assets		11,834
United States [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived assets	1,721	1,999
Europe [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	16,101	16,393	23,096
Long-lived assets	9,987	9,486
Africa [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	4,914	13,981	$ 9,951
Other [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived assets	$ 1,103	$ 1,019
Australia [Member] | Revenues [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Concentration risk percentage			21.00%

RELATED PARTY BALANCES AND TR88

RELATED PARTY BALANCES AND TRANSACTIONS (Narrative) (Details) - C. Mer Industries Ltd - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
RELATED PARTY BALANCES AND TRANSACTIONS [Line Items]
Ownership Percentage	30.00%
Aggregate amount of purchase of infrastructure, construction and services	$ 7,262	$ 4,876

RELATED PARTY BALANCES AND TR89

RELATED PARTY BALANCES AND TRANSACTIONS (Schedule of Transactions with Related Parties) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
C. Mer Industries Ltd
RELATED PARTY BALANCES AND TRANSACTIONS [Line Items]
Cost of revenues of products	$ 2,915	$ 4,876

RELATED PARTY BALANCES AND TR90

RELATED PARTY BALANCES AND TRANSACTIONS (Schedule of Balances with Related Parties) (Details) - C. Mer Industries Ltd - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
RELATED PARTY BALANCES AND TRANSACTIONS [Line Items]
Accrued expenses	$ 339	$ 846
Trade payable	$ 1,170

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended	12 Months Ended
	Feb. 29, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Subsequent Event [Line Items]
Gross proceeds from offering		$ 5,683	$ 1,186	$ 581
Subsequent Event [Member]
Subsequent Event [Line Items]
Gross proceeds from offering	$ 35,300
Non-transferable subscription rights	9
Subscription price of two ordinary shares	$ 7.16
Share price	$ 3.58