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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

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 $ 6,769 $ 2,384 $ 726 $ 437 0
Intersegment transfers 154 179 144 156 0
Interest income from outside parties 0 37 24 0 $ 45
Interest income from intersegment loans 0 0 0 0 207
Operating expenses 4,274 1,792 1,096 669 34
Interest expense 79 34 69 25 105
Tangible assets 1,531 3,226 554 801 194
Intangible assets 90 409 0 66 0
Intersegment loans (debt) 0 0 0 0 712

Ecru does not allocate its $1,430,000 in common expenses to the various segments.

Perform testing procedures to determine Ecrus reportable operating segments. (Round your percentage answers to 2 decimal places. Enter your answers in thousands of dollars.)

Revenue test:

Segment Revenues Percentages Report or Not Report

Plastic ? ? ?

Metal

Lumber

Paper

Finance

2) Profit or Loss test

Segment revenue expenses profit loss Report/Not Report

Lumber ? ? ? ? ?

Metal

Lumber

Paper

Finances

3) Asset Test

Segments Assets Percentages Report or not report

Plastic ? ? ?

Metal

Lumber

Paper

Finances

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