Oroblanco 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. $($Figures are in thousands.$)$

Required:

a$1.$ Determine the reportable segments by performing revenue test.

a$2.$ Determine the reportable segments by performing profit or loss test.

a$3.$ Determine the reportable segments by performing asset test.

Complete this question by entering your answers in the tabs below.

Determine the reportable segments by performing profit or loss test.

Note: Enter your answers in thousands of dollars.