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: