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.

1. Revenue test:

2. Profit or loss test:

3. Asset test

Revenue Test Profit or Loss Test Asset Test Perform revenue test procedure to determine Ecru's reportable operati decimal place. Enter your answers in thousands of dollars.) Revenues Segment Plastics Metals Lumber Paper Finance Total $ 7,059 2,611 X 898 621 0X $ 11,189 Percentage 63.1% 23.3 % % 8.0 % 5.6 % % 0.0 % % 99.9 % Reported or Not Reported Reportable Reportable Not reportable Not reportable Not reportable Profit or Loss Revenue Test Asset Test Test Profit Perform profit or loss test procedure to determine Ecru's reportable operating segments. (Enter dollars.) Segment Revenues Reported or Not Expenses Loss Reported Plastics $ S 7,059 $ 4,354 2.622 Reportable Metals 2,611 1,832 782 Reportable Lumber 898 1,136 X 283 Not reportable Paper 621 689 89 Not reportable Finance 0 38 98 Not reportable Total $ 470 3,404 Revenue Test Profit or Loss Test Asset Test Perform asset test procedure to determine Ecru's reportable operating se decimal place. Enter your answers in thousands of dollars.) Segment Assets Percentage Reported or Not Reported Plastics $ 1,665 23.6 % % Reportable Metals 3,683 52.1 % Reportable Lumber 594 8.4 % Not reportable Paper 911 12.9% Reportable Finance 214 x 3.0 % % Not reportable Total $ 7,067 100.0 %