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 $ 6,694 $ 2,354 $ 711 $ 422 $ 0 Intersegment transfers 148 173 138 150 0 Interest income from outside parties 0 34 21 0 42 Interest income from intersegment loans 0 0 0 0 201 Operating expenses 4,214 1,762 1,066 654 31 Interest expense 76 31 66 28 102 Tangible assets 1,501 3,196 524 771 179 Intangible assets 87 403 0 63 0 Intersegment loans (debt) 0 0 0 0 706 Ecru does not allocate its $1,460,000 in common expenses to the various segments. Perform testing procedures to determine Ecrus reportable operating segments. Revenue test: Profit or loss test: Asset test: