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:

	Plastics		Metals		Lumber		Paper		Finance
Sales to outside parties	$	6,770			$	2,384			$	726			$	437			$	0
Intersegment transfers		156				179				144				156				0
Interest income from outside parties		0				37				24				0				45
Interest income from intersegment loans		0				0				0				0				207
Operating expenses		4,274				1,792				1,096				669				34
Interest expense		79				34				69				25				105
Tangible assets		1,516				3,226				554				801				194
Intangible assets		90				409				0				66				0
Intersegment loans (debt)		0				0				0				0				712

Ecru does not allocate its $1,430,000 in common expenses to the various segments.

Perform testing procedures to determine Ecrus reportable operating segments.

a. Revenue test:

b. Profit or loss test:

c. Asset test:

\begin{tabular}{|c|c|c|c|c|c|} \hline Segment & Revenues & Expenses & Profit & Loss & \begin{tabular}{l} Reported or Not \\ Reported \end{tabular} \\ \hline \multicolumn{6}{|l|}{ Plastics } \\ \hline \multicolumn{6}{|l|}{ Metals } \\ \hline \multicolumn{6}{|l|}{ Lumber } \\ \hline \multicolumn{6}{|l|}{ Paper } \\ \hline \multicolumn{6}{|l|}{ Finance } \\ \hline Total & & & $ & $ & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline Segment & Assets & \multicolumn{2}{|c|}{ Percentage } & \begin{tabular}{l} Reported or Not \\ Reported \end{tabular} \\ \hline Plastics & & & % & \\ \hline Metals & & & % & \\ \hline Lumber & & & % & \\ \hline Paper & & & % & \\ \hline Finance & & & % & \\ \hline Total & $ & 0.0 & % & \\ \hline \end{tabular}