E Company has identified the following 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	$	6,325			$	2,144			$	636			$	347			$	0
Intersegment transfers		108				131				96				108				0
Interest income from outside parties		0				19				6				0				27
Interest income from intersegment loans		0				0				0				0				159
Operating expenses		3,914				1,612				916				579				16
Interest expense		61				16				51				31				87
Tangible assets		1,291				2,986				314				561				104
Intangible assets		72				361				0				48				0
Intersegment loans (debt)		0				0				0				0				664

E does not allocate its $1,250,000 in common expenses to the various segments.

Perform testing procedures to determine Es reportable operating segments.

1. Revenue test: (revenues, percentage, reported or not reported)

2. Profit or loss test: (revenues, expenses, profit, loss, reported or not reported)

3. Asset test: (assets, percentages, reported or not reported)