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	$	1,718			$	182			$	748			$	445			$	343			$	0
Intersegment sales		547				41				286				56				164				0
Interest incomeexternal		131				77				0				0				0				54
Interest incomeintersegment loans		164				0				0				0				0				164
Assets		3,683				252				1,463				294				349				1,325
Operating expenses		1,544				132				864				291				207				50
Expensesintersegment sales		256				87				68				38				63				0
Interest expenseexternal		124				0				0				0				0				124
Interest expenseintersegment loans		215				38				88				55				34				0
Income tax expense (savings)		130				58				(24	)			73				77				(54	)
General corporate expenses		101
Unallocated operating costs		126

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

1. Revenue test:

2. Profit or loss test:

3. Asset test:

Please show your work!!

Revenue Test Profit or Loss Test Asset Test Determine the reportable segments by performing profit or loss test. (Enter your answers in thousands of dolla Segment Revenues Expenses Profit Loss $ Books Computers Maps Travel Finance 300 1,034 501 257 $ 43 1,020 % 14 X 384 X 117 X 304 203 Reported or Not Reported Not reportable Reportable Reportable Reportable Reportable 507 218 174 44 $ $ Total $ 421 $ 0 2,560 2,139