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	$	6,580			$	2,269			$	686			$	397			$	0
Intersegment transfers		133				156				121				133				0
Interest income from outside parties		0				29				16				0				37
Interest income from intersegment loans		0				0				0				0				184
Operating expenses		4,114				1,712				1,016				629				26
Interest expense		71				26				61				26				97
Tangible assets		1,433				3,111				439				686				154
Intangible assets		82				386				0				58				0
Intersegment loans (debt)		0				0				0				0				689

Ecru does not allocate its $1,300,000 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:

Perform revenue test procedure to determine Ecrus reportable operating segments. (Round your percentage answers to 1 decimal place. Enter your answers in thousands of dollars.)

Revenue Test:

Segment	Revenues	Percentage		Reported or Not Reported
Plastics			%
Metals			%
Lumber			%
Paper			%
Finance			%
Total			%

PROFIT OR LOSS TEST:

Perform profit or loss test procedure to determine Ecrus reportable operating segments. (Enter your answers in thousands of dollars.)

Segment	Revenues	Expenses	Profit	Loss	Reported or Not Reported
Plastics
Metals
Lumber
Paper
Finance
Total

ASSET TEST:

Perform asset test procedure to determine Ecrus reportable operating segments. (Round your percentage answers to 1 decimal place. Enter your answers in thousands of dollars.)

Segment	Assets	Percentage		Reported or Not Reported
Plastics			%
Metals			%
Lumber			%
Paper			%
Finance			%
Total			%