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 $6,855 $2,414 $741 $452 $0

Intersegment transfers 163 185 150 162 0

Interest income from outside parties 0 40 27 0 48

Interest income from intersegment loans 0 0 0 0 213

Operating expenses 4,334 1,8221,126 684 37

Interest expense 82 37 72 22108

Tangible assets 1,577 3,256 584 831209

Intangible assets 93 415 0 69 0

Intersegment loans (debt) 0 0 0 0718

Ecru does not allocate its $1,400,000 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: