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Apply the three tests that are used to determine which operating segments are of significant size to warrant separate disclosure. Mason Company has prepared consolidated

Apply the three tests that are used to determine which operating segments are of significant size to warrant separate disclosure.

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 $ 1,547 $ 121 $ 696 $ 416 $ 314 0
Intersegment sales 421 24 240 39 118 0
Interest incomeexternal 97 60 0 0 0 $ 37
Interest incomeintersegment 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
Expensesintersegment sales 198 70 51 31 46 0
Interest expenseexternal 107 0 0 0 0 107
Interest expenseintersegment loans 147 21 71 38 17 0
Income tax expense (savings) 21 12 (41) 27 31 (8)
General corporate expenses 55
Unallocated operating costs 80

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

Revenue test:

Profit or loss test:

Asset test:

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