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:

PlasticsMetalsLumberPaperFinanceSales to outside parties$6,600$2,314$691$402$0Intersegment transfers1431651301420Interest income from outside parties03017038Interest income from intersegment loans0000193Operating expenses4,1341,7221,02663427Interest expense7227623298Tangible assets1,4613,156484731159Intangible assets833950590Intersegment loans (debt)0000698

Ecru does not allocate its $1,500,000 in common expenses to the various segments.

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

1. Revenue test:
2. Profit or loss test:
3. Asset test: