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	$	6,370			$	2,169			$	646			$	357			$	0
Intersegment transfers		113				136				101				113				0
Interest income from outside parties		0				21				8				0				29
Interest income from intersegment loans		0				0				0				0				164
Operating expenses		3,954				1,632				936				589				18
Interest expense		63				18				53				30				89
Tangible assets		1,316				3,011				339				586				114
Intangible assets		74				366				0				50				0
Intersegment loans (debt)		0				0				0				0				669

Ecru does not allocate its $1,260,000 in common expenses to the various segments.

Perform testing procedures to determine Ecrus reportable operating segments.

a. Revenue test

b. Profit or loss test

c. Asset test