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	$	6,569		$	2,269		$	686		$	397			0
Intersegment transfers		131			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		1,416			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.

Profit or loss test:

Asset test:

Segment Plastics Metals Lumber Paper Finance Total evenues Percentage Reported or Not reported 0.00