Chevalier 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:

Accounts Plastics Metals Lumber Paper Finance

Sales to outside parties $ $6,694$ $ $2,354$ $ $711$ $ $422$ $ $0$

Intersegment sales $1481731381500$

Interest income from outside parties $03421042$

Interest income from intersegment loans $0000201$

Operating expenses $4,2141,7621,06665431$

Interest expense $76316628102$

Tangible assets $1,5013,196524771179$

Intangible assets $874030630$

Intersegment loans $($debt$)0000706$

Chevalier does not allocate its $$1,460,000$ in common expenses to the various segments.

Required:

a$1.$ Perform revenue test procedure to determine Chevalier$$s reportable operating segments.

a$2.$ Perform profit or loss test procedure to determine Chevalier$$s reportable operating segments.

a$3.$ Perform asset test procedure to determine Chevalier$$s reportable operating segments.