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	$	6,520			$	2,244			$	676			$	387			$	0
Intersegment transfers		130				151				116				128				0
Interest income from outside parties		0				27				14				0				35
Interest income from intersegment loans		0				0				0				0				179
Operating expenses		4,074				1,692				996				619				24
Interest expense		69				24				59				27				95
Tangible assets		1,376				3,086				414				661				144
Intangible assets		80				381				0				56				0
Intersegment loans (debt)		0				0				0				0				684

Ecru does not allocate its $1,290,000 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: