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	$	1,749			$	194			$	759			$	449			$	347			$	0
Intersegment sales		571				45				294				60				172				0
Interest incomeexternal		142				84				0				0				0				58
Interest incomeintersegment loans		168				0				0				0				0				168
Assets		3,747				260				1,483				302				357				1,345
Operating expenses		1,568				136				872				295				211				54
Expensesintersegment sales		272				91				72				42				67				0
Interest expenseexternal		128				0				0				0				0				128
Interest expenseintersegment loans		231				42				92				59				38				0
Income tax expense (savings)		150				66				(20	)			81				85				(62	)
General corporate expenses		109
Unallocated operating costs		134

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

1. Revenue test:

2. Profit or loss test:

3. Asset test: