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.$)$

Accounts Company Total Books Computers Maps Travel Finance

Sales to outside parties $ $1,678$ $ $168$ $ $732$ $ $440$ $ $338$ $ $0$

Intersegment sales $51736276511540$

Interest income$$external $1217200049$

Interest income$$intersegment loans $1590000159$

Assets $3,6232421,4392843581,300$

Operating expenses $1,51712785428920245$

Expenses$$intersegment sales $246826343580$

Interest expense$$external $1190000119$

Interest expense$$intersegment loans $195338350290$

Income tax expense $($savings$)10548(29)6367(44)$

General corporate expenses $91-----$

Unallocated operating costs $116-----$

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.