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	$	6,770			$	2,384			$	726			$	437			$	0
Intersegment transfers		156				179				144				156				0
Interest income from outside parties		0				37				24				0				45
Interest income from intersegment loans		0				0				0				0				207
Operating expenses		4,274				1,792				1,096				669				34
Interest expense		79				34				69				25				105
Tangible assets		1,516				3,226				554				801				194
Intangible assets		90				409				0				66				0
Intersegment loans (debt)		0				0				0				0				712

Ecru does not allocate its $1,430,000 in common expenses to the various segments.

Perform testing procedures to determine Ecrus reportable operating segments.

Revenue test:

Profit or loss test:

Asset test: