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	$	1,547			$	121			$	696			$	416			$	314			$	0
Intersegment sales		421				24				240				39				118				0
Interest incomeexternal		97				60				0				0				0				37
Interest incomeintersegment loans		147				0				0				0				0				147
Assets		3,398				206				1,378				248				326				1,240
Operating expenses		1,460				115				818				304				190				33
Expensesintersegment sales		198				70				51				31				46				0
Interest expenseexternal		107				0				0				0				0				107
Interest expenseintersegment loans		147				21				71				38				17				0
Income tax expense (savings)		21				12				(41	)			27				31				(8	)
General corporate expenses		55
Unallocated operating costs		80

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

1. Profit or loss test: