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$6,770$2,369$726$437$0Intersegment transfers1531761411530Interest income from outside parties03724045Interest income from intersegment loans0000204Operating expenses4,2741,7921,09666934Interest expense79346922105Tangible assets1,5173,211539786194Intangible assets904060660Intersegment 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.

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