Mason Company has prepared consolidated financial statements for the current year and is now gathering information in connection with the following five operating segments it has identified.

Determine the reportable segments by performing each applicable test. Also describe the procedure utilized to ensure that a sufficient number of segments are being separately disclosed. (Figures are in thousands.)

Company Total LO3 Books Computers Maps Travel Finance Sales to outside parties .

. . $1,547

$121

$ 696

$416

$314

-0-

Intersegment sales . . . .

421 24 240 39 118

-0-

Interest income—

external.

97 60

-0-

-0-

-0-

$ 37 Interest income—

intersegment loans . . .

147

-0-

-0-

-0-

-0-

147 Assets.

. . 3,398 206 1,378 248 326 1,240 Operating expenses . . .

. . 1,460 115 818 304 190 33 Expenses—

intersegment sales . . .

198 70 51 31 46

-0-

Interest expense—

external.

107

-0-

-0-

-0-

-0-

107 Interest expense—

intersegment loans . . .

177 21 71 38 47

-0-

Income tax expense (savings).

21 12

(41)

27 31

(8)

General corporate expenses.

55 Unallocated operating costs.

80