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	$	6,470			$	2,219			$	666			$	377			$	0
Intersegment transfers		125				146				111				123				0
Interest income from outside parties		0				25				12				0				33
Interest income from intersegment loans		0				0				0				0				174
Operating expenses		4,034				1,672				976				609				22
Interest expense		67				22				57				28				93
Tangible assets		1,370				3,061				389				636				134
Intangible assets		78				376				0				54				0
Intersegment loans (debt)		0				0				0				0				679

Ecru does not allocate its $1,280,000 in common expenses to the various segments.

Perform testing procedures to determine Ecrus reportable operating segments.

Revenue test:

Profit or loss test:

Asset test: