Mason Company has prepared consolidated financial statements for the current year and is now gathering information in connection with the following five operating segments it has identified.

	Company Total				Books				Computers				Maps				Travel				Finance
Sales to outside parties	$	1,669			$	163			$	730			$	439			$	337			$	0
Intersegment sales		511				35				274				50				152				0
Interest incomeexternal		119				71				0				0				0				48
Interest incomeintersegment loans		158				0				0				0				0				158
Assets		3,610				240				1,433				282				360				1,295
Operating expenses		1,518				126				852				295				201				44
Expensesintersegment sales		242				81				62				42				57				0
Interest expenseexternal		118				0				0				0				0				118
Interest expenseintersegment loans		191				32				82				49				28				0
Income tax expense (savings)		100				46				(30	)			61				65				(42	)
General corporate expenses		89
Unallocated operating costs		114

Determine the reportable segments by performing each applicable test. (Figures are in thousands.)

1. Revenue test:

2. Profit or loss test:

3. Asset test: