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	$	6,625			$	2,334			$	701			$	412			$	0
Intersegment transfers		146				169				134				146				0
Interest income from outside parties		0				32				19				0				40
Interest income from intersegment loans		0				0				0				0				197
Operating expenses		4,174				1,742				1,046				644				29
Interest expense		74				29				64				30				100
Tangible assets		1,467				3,176				504				751				169
Intangible assets		85				399				0				61				0
Intersegment loans (debt)		0				0				0				0				702

Ecru does not allocate its $1,480,000 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: