CH8Q9

Ecru Company has identified five industry segments: plastics, metals, lumber, paper, and finance.

It appropriately consolidated each of these segments in producing its annual financial statements. Information describing each segment (in thousands) follows:

	Plastics				Metals				Lumber				Paper				Finance
Sales to outside parties	$	6,805			$	2,394			$	731			$	442			$	0
Intersegment transfers		159				181				146				158				0
Interest income from outside parties		0				38				25				0				46
Interest income from intersegment loans		0				0				0				0				209
Operating expenses		4,294				1,802				1,106				674				35
Interest expense		80				35				70				24				106
Tangible assets		1,527				3,236				564				811				199
Intangible assets		91				411				0				67				0
Intersegment loans (debt)		0				0				0				0				714

Ecru does not allocate its $1,420,000 in common expenses to the various segments.

Perform testing procedures to determine Ecrus reportable operating segments.

1. Revenue test:

2. Profit or loss test:

3. Asset test:

Complete this question by entering your answers in the tabs below. Revenue Test Profit or Loss Test Asset Test Perform revenue test procedure to determine Ecru's reportable operating segments. (Round your percentage answers to 1 decimal place. Enter your answers in thousands of dollars.) Segment Revenues Percentage Reported or Not Reported % % Plastics Metals Lumber Paper Finance Total % % % 0.0 % $ 0 Revenue Test Profit or Loss Test> Complete this question by entering your answers in the tabs below. Revenue Test Profit or Loss Test Asset Test Perform profit or loss test procedure to determine Ecru's reportable operating segments. (Enter your answers in thousands of dollars.) Revenues Expenses Profit Loss Reported or Not Reported Segment Plastics Metals Lumber Paper Finance Total $ 0 $ 0 Complete this question by entering your answers in the tabs below. Revenue Test Profit or Loss Test Asset Test Perform asset test procedure to determine Ecru's reportable operating segments. (Round your percentage answers to 1 decimal place. Enter your answers in thousands of dollars.) Segment Assets Reported or Not Percentage Reported Plastics % Metals % Lumber % Paper % Finance % Total 0.0 % 0