{"url_path":"/sec/bosc/10-k/2026/item-5e","section_key":"item-5e","section_title":"Item 5E Critical Accounting Estimates**","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-03-31","source_url":"https://www.sec.gov/Archives/edgar/data/1005516/0001213900-26-037333-index.html","accession_number":"0001213900-26-037333","cik":"0001005516","ticker":"BOSC","issuer_name":"BOS BETTER ONLINE SOLUTIONS LTD","edgar_url":"https://www.sec.gov/Archives/edgar/data/1005516/0001213900-26-037333-index.html","primary_entity_key":"0001005516","primary_entity_name":"BOS BETTER ONLINE SOLUTIONS LTD"},"word_count":7,"has_tables":true,"body_markdown":"** **\n \n\n**ITEM 5E - Critical Accounting Estimates**\n25"}