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 $6.694 $2.354 S 71 $422 $ -0- Sales to outside parties Intersegment transfers Interest income from outside parties Interest income from intersegment loans Operating expenses Interest expense Tangible assets Intangible assets Intersegment loans (debt) 138 21 148 173 34 150 654 28 771 63 42 201 31 102 179 1,066 4.214 762 31 1,501 3,196 403 76 524 87 706 Ecru does not allocate its $1,460,000 in common expenses to the various segments Perform testing procedures to determine Ecru's reportable operating segments