Bayer Co. identified five operating segments: (1) Blue, (2) Green, (3) Yellow, (4) Red, and (5) Purple. The company properly consolidated the segments when it prepared its annual financial statements. Information describing each segment is presented below (in thousands).

	Blue				Green				Yellow				Red				Purple
Sales to outside parties	$	8,626			$	2,926			$	868			$	474			$	0
Intersegment revenues transfers		145				179				131				147				0
Interest income from outside parties		0				26				8				0				254
Interest income from intersegment loans		0				0				0				0				217
Operating expenses		5342				2201				1251				791				22
Interest expense		83				22				69				42				119
Tangible assets		1762				4076				428				765				142
Intangible assets		99				492				0				65				906

Prepare the profit or loss test and determine which of these segments was separately reportable.