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	$	6,725			$	2,344			$	716			$	427			$	0
Intersegment transfers		148				171				136				148				0
Interest income from outside parties		0				35				22				0				43
Interest income from intersegment loans		0				0				0				0				199
Operating expenses		4,234				1,772				1,076				659				32
Interest expense		77				32				67				23				103
Tangible assets		1,476				3,186				514				761				184
Intangible assets		88				401				0				64				0
Intersegment loans (debt)		0				0				0				0				704

Ecru does not allocate its $1,330,000 in common expenses to the various segments.

Perform testing procedures to determine Ecrus reportable operating segments.

1. Revenue test:

2. Profit or loss test: