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 $ 6,895 $ 2,424 $ 746 $ 457 $ 0 Intersegment transfers 164 187 152 164 0 Interest income from outside parties 0 41 28 0 49 Interest income from intersegment loans 0 0 0 0 215 Operating expenses 4,354 1,832 1,136 689 38 Interest expense 83 38 73 21 109 Tangible assets 1,571 3,266 594 841 214 Intangible assets 94 417 0 70 0 Intersegment loans (debt) 0 0 0 0 720 Ecru does not allocate its $1,390,000 in common expenses to the various segments. Perform testing procedures to determine Ecrus reportable operating segments. Revenue test: Profit or loss test: Asset test