Building Consolidators, Ltd. Identified five industry segments: (1) plastics, (2) metals, (3) lumber, (4) paper, and (5) finance. Each of these segments had been consolidated appropriately by the company in producing its annual financial statements. Information describing each segment is presented in the table below (in thousands).

(in thousands)	Plastics	Metals	Lumber	Paper	Finance
Sales to outside parties	$ 8,215	$ 2,787	$ 827	$ 451	$ 0
Inter-segment revenues transfers	138	170	125	140	0
Interest income from outside parties	0	25	8	0	242
Interest income from inter-segment loans	0	0	0	0	207
Operating expenses	5,088	2,096	1,191	753	21
Interest expense	79	21	66	40	113
Tangible assets	1,678	3,882	408	729	135
Intangible assets	94	469	0	62	863

1) Using the revenue test, determine which of these segments was separately reportable.

2) Using the profit or loss test, determine which of these segments was separately reportable.

3) Using the asset test, determine which of these segments was separately reportable.