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			$	2,369			$	726			$	437			$	0
Intersegment transfers		153				176				141				153				0
Interest income from outside parties		0				37				24				0				45
Interest income from intersegment loans		0				0				0				0				204
Operating expenses		4,274				1,792				1,096				669				34
Interest expense		79				34				69				22				105
Tangible assets		1,517				3,211				539				786				194
Intangible assets		90				406				0				66				0
Intersegment loans (debt)		0				0				0				0				709

Ecru does not allocate its $1,340,000 in common expenses to the various segments.

Perform testing procedures to determine Ecrus reportable operating segments.

revenue test

segment	revenues	percentage	reported or not reported
plastics
metals
lumber
paper
finance
totals

profit or loss test

segment	revenues	expenses	profit	loss	reported or not reported
plastics
metals
lumber
paper
finance
total

asset test

segment	assets	percentage	reported or not reported
plastics
metals
lumber
paper
finance
total