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 $ 6,319 $ 2,144 $ 636 $ 347 0 Intersegment transfers 106 131 96 108 0 Interest income from outside parties 0 19 6 0 $ 27 Interest income from intersegment loans 0 0 0 0 159 Operating expenses 3,914 1,612 916 579 16 Interest expense 61 16 51 31 87 Tangible assets 1,291 2,986 314 561 104 Intangible assets 72 361 0 48 0 Intersegment loans (debit) 0 0 0 0 664 ________________________________________ Ecru does not allocate its $1,250,000 in common expenses to the various segments. Perform testing procedures to determine Ecru?s reportable operating segments.

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: Plastic s Sales to outsid e parties Interse gment transfe rs Interes t incom e from outsid e parties Interes t incom e from interse gment loans Operat ing expen ses Interes t expen se Tangi ble assets Intang ible assets Interse gment loans (debit) Lumb er Paper $ 6,319 $ 2,144 $ 106 131 0 Metals Financ e 636 $ 347 0 96 108 0 19 6 0 0 0 0 0 159 3,914 1,612 916 579 16 61 16 51 31 87 1,291 2,986 314 561 104 72 361 0 48 0 0 0 0 0 664 Ecru does not allocate its $1,250,000 in common expenses to the various segments. Perform testing procedures to determine Ecru's reportable operating segments. $ 27