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	$	6,805			$	2,394			$	731			$	442			$	0
Intersegment transfers		159				181				146				158				0
Interest income from outside parties		0				38				25				0				46
Interest income from intersegment loans		0				0				0				0				209
Operating expenses		4,294				1,802				1,106				674				35
Interest expense		80				35				70				24				106
Tangible assets		1,527				3,236				564				811				199
Intangible assets		91				411				0				67				0
Intersegment loans (debt)		0				0				0				0				714

Ecru does not allocate its $1,420,000 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: