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Brothers Co. identified five operating segments: (1) Blue, (2) Green, (3) Yellow, (4) Red, and (5) Purple. The company properly consolidated the segments when it

Brothers 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 149 179 131 147 0
Interest income from outside parties 0 26 8 0 254
Interest income from intersegment loans 0 0 0 0 217
Operating expenses 5,342 2,201 1,251 791 22
Interest expenses 83 22 69 42 119
Tangible assets 1,762 4,076 428 765 142
Intangible assets 99 492 0 65 906

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

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