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	$	6,920			$	2,444			$	756			$	467			$	0
Intersegment transfers		168				191				156				168				0
Interest income from outside parties		0				43				30				0				51
Interest income from intersegment loans		0				0				0				0				219
Operating expenses		4,394				1,852				1,156				699				40
Interest expense		85				40				75				19				111
Tangible assets		1,591				3,286				614				861				224
Intangible assets		96				421				0				72				0
Intersegment loans (debt)		0				0				0				0				724

Ecru does not allocate its $1,370,000 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: