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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

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

TotalBooksComputersMapsTravelFinanceSales to outside parties$1,678$168$732$440$338$0Intersegment sales51736276511540Interest incomeexternal1217200049Interest incomeintersegment loans1590000159Assets3,6272421,4392843621,300Operating expenses1,51712785428920245Expensesintersegment sales246826343580Interest expenseexternal1190000119Interest expenseintersegment loans195338350290Income tax expense (savings)10548(29)6367(44)General corporate expenses91Unallocated operating costs116

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

  1. Revenue test:
  2. Profit or loss test:
  3. Asset test:

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