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 $ $6,770$ $ $2,369$ $ $726$ $ $437$ $ $0$

Intersegment transfers $1531761411530$

Interest income from outside parties $03724045$

Interest income from intersegment loans $0000204$

Operating expenses $4,2741,7921,09666934$

Interest expense $79346922105$

Tangible assets $1,5173,211539786194$

Intangible assets $904060660$

Intersegment loans $($debt$)0000709$

Ecru does not allocate its $$1,340,000$ in common expenses to the various segments.

Perform testing procedures to determine Ecru$$s reportable operating segments.

Revenue test:

Profit or loss test:

Asset test: