3. 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.

	Company Total				Books				Computers				Maps				Travel				Finance
Sales to outside parties	$	1,774			$	203			$	769			$	452			$	350			$	0
Intersegment sales		589				48				300				63				178				0
Interest incomeexternal		145				84				0				0				0				61
Interest incomeintersegment loans		171				0				0				0				0				171
Assets		3,795				266				1,498				308				363				1,360
Operating expenses		1,579				139				878				291				214				57
Expensesintersegment sales		284				94				75				45				70				0
Interest expenseexternal		131				0				0				0				0				131
Interest expenseintersegment loans		243				45				95				62				41				0
Income tax expense (savings)		165				72				(17	)			87				91				(68	)
General corporate expenses		115
Unallocated operating costs		140

Determine the reportable segments by performing each applicable test. (Figures are in thousands.)

a. Revenue test:

b. Profit or loss test:

c. Asset test:

Revenue Test

Determine the reportable segments by performing revenue test. (Round your percentage answers to 1 decimal place. Enter your answers in thousands of dollars.)

Segment	Revenues	Percentage	Reported or Not Reported
Books	?	?%	?
Computers	?	?%	?
Maps	?	?%	?
Travel	?	?%	?
Finance	?	?%	?
Total	?	?%	?

Profit or Loss Test

Determine the reportable segments by performing profit or loss test. (Enter your answers in thousands of dollars.)

Segment	Revenues	Expenses	Profit	Loss	Reported or Not Reported
Books	?	?	?	?	?
Computers	?	?	?	?	?
Maps	?	?	?	?	?
Travel	?	?	?	?	?
Finance	?	?	?	?	?
Total

Asset Test

Determine the reportable segments by performing asset test. (Round your percentage answers to 1 decimal place. Enter your answers in thousands of dollars.)

Segment	Assets	Percentage	Reported or Not Reported
Books	?	?%	?
Computers	?	?%	?
Maps	?	?%	?
Travel	?	?%	?
Finance	?	?%	?
Total