Company: DRTSW
Filing Date: 2025-03-12
Form Type: 20-F
Source: 0001213900-25-023187
Chunk: 296

Company: Alpha Tau Medical Ltd.
Filing Date: 2025-03-12
Form: 20-F
Item: Item 19
Chunk 296
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 original maturity of three months or less, at
the date acquired.

  Short-term bank deposits:  

Short-term bank deposits
consist of bank deposits with original maturities of more than three months and up to twelve months.

  Restricted deposits:  

Restricted deposits
are deposits with maturities of up toone yearand are used as security for the Company’s lease commitments. Restricted deposits are presented
at their cost, including accrued interest.

  Property and equipment, net:  

Property and equipment
are stated at cost, net of accumulated depreciation. Depreciation is calculated using the straight-line method over the estimated useful
lives of the assets at the following rates:

  Manufacturing equipment             10                       
  Computers and software              33                       
  Laboratory equipment                10 - 15                  
  Furniture and office equipment      7 - 15                   
  Cars                                20                       
  Capital work-in-progress            -                        
  Land                                Land is not depreciated  

F-10

ALPHA TAU
MEDICAL LTD. AND ITS SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

U. S. dollars
in thousands (except share and per share data)

NOTE 2:- SIGNIFICANT ACCOUNTING POLICIES (Cont.)

  Impairment of long-lived assets:  

The Company’s long-lived
assets 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 the asset may not be recoverable. Recoverability of an asset 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 asset. If such asset is considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying
amount of the asset exceeds its fair value.

For the years ended
December 31, 2022, 2023 and 2024 there were no impairment losses identified.

  Leases:  

On January 1, 2022,
the Company adopted ASU No. 2016-02, Leases (ASC 842). The Company determines if an arrangement meets the definition of a lease at the
inception of the lease.

Right-of-use (“ ROU”)
assets represent the right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation
to make lease payments