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	$	6,770			$	2,384			$	726			$	437			$	0
Intersegment transfers		156				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		1,516				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 Ecru’s reportable operating segments.

1. Revenue test

Segment	Revenues	Percentage	Reported or Not Reported
Plastic
Metals
Lumber
Paper
Finance
Total