2. Ecru Company has identified five industry segments: plastics, metals, lumber, paper, and finance.

It appropriately consolidated each of these segments in producing its annual financial statements. Information describing each segment (in thousands) follows:

	Plastics				Metals				Lumber				Paper				Finance
Sales to outside parties	$	6,620			$	2,294			$	696			$	407			$	0
Intersegment transfers		140				161				126				138				0
Interest income from outside parties		0				31				18				0				39
Interest income from intersegment loans		0				0				0				0				189
Operating expenses		4,154				1,732				1,036				639				28
Interest expense		73				28				63				25				99
Tangible assets		1,427				3,136				464				711				164
Intangible assets		84				391				0				60				0
Intersegment loans (debt)		0				0				0				0				694

Ecru does not allocate its $1,310,000 in common expenses to the various segments.

Perform testing procedures to determine Ecrus reportable operating segments.

I COMPLETED REVENUE TEST AND PROFIT OR LOSS TEST BUT I NEED HELP WITH Asset Test

a. Revenue test: DONE

b. Profit or loss test: DONE

c. Asset test: Need help

Complete this question by entering your answers in the tabs below.

Revenue Test

Segment	Revenues	Percentage	Reported or Not Reported
Plastics	6,760	62.3%	Reportable
Metals	2,486	22.9%	Reportable
Lumber	840	7.7%
Paper	545	5.0%
Finance	228	2.1%
Total	10,859	100.0%

Profit or Loss Test

Segment	Revenues	Expenses	Profit	Loss	Reported or Not Reported
Plastics	6,760	4,227	2,533		Reportable
Metals	2,486	1,760	726		Reportable
Lumber	840	1,099		(259)
Paper	545	664		(119)
Finance	228	127	101
Total

Asset Test

Perform asset test procedure to determine Ecrus reportable operating segments. (Round your percentage answers to 1 decimal place. Enter your answers in thousands of dollars.)

Segment	Assets	Percentage	Reported or Not Reported
Plastics	1,511	?%	Reportable
Metals	3,527	?%	Reportable
Lumber	464	?%	?
Paper	771	?%	Reportable
Finance	?	?%	?
Total