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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	$	6,470			$	2,219			$	666			$	377			$	0
Intersegment transfers		125				146				111				123				0
Interest income from outside parties		0				25				12				0				33
Interest income from intersegment loans		0				0				0				0				174
Operating expenses		4,034				1,672				976				609				22
Interest expense		67				22				57				28				93
Tangible assets		1,370				3,061				389				636				134
Intangible assets		78				376				0				54				0
Intersegment loans (debt)		0				0				0				0				679

Ecru does not allocate its $1,280,000 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.) Segment Revenues Expenses Profit Loss Reported or Not Reported Plastics Metals Lumber Paper Finance Total $ 0 $ 0 Revenue Test Asset Test> 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 Percentage Reported or Not Reported Plastics % Metals % Lumber % Paper % Finance % Total $ O 0.0 %