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	$	6,369		$	2,169		$	646		$	357			0
Intersegment transfers		111			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. (Round your percentage answers to 2 decimal places. Enter your answers in thousands of dollars.)

Revenue Test:

Segment Revenue Percentages Reported/not reported

Plastic

Metal

Paper

Lumber

Finance

2) Profit or loss test:

Segment Revenue Profit Loss Reported/Not

Plastic

Metal

Paper

Lumber

Finance

3) Asset test:

Segment Asset Percentage Report/not

Plastic

Metal

Lumber

Paper

Finance