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: Ecru does not allocate its $1,500,000 in common expenses to the various segments. Peiform testing procedures to determine Ecru's reportable operating segments. o. Revenue test. b. Profit or loss test c. Assettest