Problem $8-35($Algo$)($LO $8-2)$

Ecru Company has identified five industry segments: plastics, metals, lumber, paper, and finance.

It appropriately consolidated each of these segments in producing its annual financial statements. Information describing each segment $($in thousands$)$ follows:

$\backslash$table$[[,$Plastics,Metals,Lumber,Paper,Finance$],[$Sales to outside parties,$$6,770,$$$2,369,$$$726,$$$437,],[$Intersegment transfers,$153,176,141,153,0],[$Interest income from outside parties,$0,37,24,0,45],[$Interest income from intersegment loans,$0,0,0,0,204],[$Operating expenses,$4,274,1,792,1,096,669,34],[$Interest expense,$79,34,69,22,105],[$Tangible assets,$1,517,3,211,539,786,194],[$Intangible assets,$90,406,0,66,0],[$Intersegment loans $($debt$),0,0,0,0,709]]$

Ecru does not allocate its $$1,340,000$ in common expenses to the various segments.

Perform testing procedures to determine Ecru's reportable operating segments.

a$.$ Revenue test:

b$.$ Profit or loss test:

c$.$ Asset test: