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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:

	Plastics				Metals				Lumber				Paper				Finance
Sales to outside parties	$	6,620			$	2,294			$	696			$	407			$	0
Intersegment transfers		140				161				126				138				0
Interest income from outside parties		0				31				18				0				39
Interest income from intersegment loans		0				0				0				0				189
Operating expenses		4,154				1,732				1,036				639				28
Interest expense		73				28				63				25				99
Tangible assets		1,427				3,136				464				711				164
Intangible assets		84				391				0				60				0
Intersegment loans (debt)		0				0				0				0				694

Ecru does not allocate its $1,310,000 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:

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

Revenue Test

Perform revenue test procedure to determine Ecrus reportable operating segments. (Round your percentage answers to 1 decimal place. Enter your answers in thousands of dollars.)

Segment	Revenues	Percentage	Reported or Not Reported
Plastics	?	?%	?
Metals	?	?%	?
Lumber	?	?%	?
Paper	?	?%	?
Finance	?	?%	?
Total	?	?%	?

Profit or Loss Test

Perform profit or loss test procedure to determine Ecrus reportable operating segments. (Enter your answers in thousands of dollars.)

Segment	Revenues	Expenses	Profit	Loss	Reported or Not Reported
Plastics	?	?	?	?	?
Metals	?	?	?	?	?
Lumber	?	?	?	?	?
Paper	?	?	?	?	?
Finance	?	?	?	?	?
Total

Asset Test

Perform asset test procedure to determine Ecrus reportable operating segments. (Round your percentage answers to 1 decimal place. Enter your answers in thousands of dollars.)

Segment	Assets	Percentage	Reported or Not Reported
Plastics	?	?%	?
Metals	?	?%	?
Lumber	?	?%	?
Paper	?	?%	?
Finance	?	?%	?
Total

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