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	$	6,620			$	2,294			$	696			$	407			$	0
Intersegment transfers		140				161				126				138				0
Interest income from outside parties		0				31				18				0				39
Interest income from intersegment loans		0				0				0				0				189
Operating expenses		4,154				1,732				1,036				639				28
Interest expense		73				28				63				25				99
Tangible assets		1,427				3,136				464				711				164
Intangible assets		84				391				0				60				0
Intersegment loans (debt)		0				0				0				0				694

Ecru does not allocate its $1,310,000 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: