Faru Co Identified Five Industry Segments: (1) Plastics, (2) Metals, (3)

Faru Co. identified five industry segments: (1) plastics, (2) metals, (3) lumber, (4) paper, and (5) finance. Each of these segments had been consolidated appropriately by the company in producing its annual financial statements. Information describing each segment is presented below (in thousands). $\begin{array}{lrrrrr}&\text { Plastics}& \text { Metals}& \text { Lumber } &\text { Paper }& \text { Finance }\\\text { Sales to outside parties } & \$ 8,215 & \$ 2,787 & \$ 827 & \$ 451 & \$ 0 \\\text { Intersegment revenues transfers } & 138 & 170 & 125 & 140 & 0 \\\text { Interest income from outside parties } & 0 & 25 & 8 & 0 & 242 \\\text { Interest income from intersegment } & & & &\\{\text { loans }} & 0 & 0 & 0 & 0 & 207 \\\text { Operating expenses } & 5,088 & 2,096 & 1,191 & 753 & 21 \\\text { Interest expense } & 79 & 21 & 66 & 40 & 113 \\\text { Tangible assets } & 1,678 & 3,882 & 408 & 729 & 135 \\\text { Intangible assets } & 94 & 469 & 0 & 62 & 863\end{array}$
-Prepare the profit or loss test and determine which of these segments was separately reportable.
Revenues include sales to outside parties, intersegment revenues transfers, and interest income. Expenses include operating expenses and interest expense.