Question

Mason 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.

	Company Total		Books		Computers		Maps		Travel		Finance
Sales to outside parties	$	1,547	$	121	$	696	$	416	$	314		0
Intersegment sales		421		24		240		39		118		0
Interest income—external		97		60		0		0		0	$	37
Interest income—intersegment loans		147		0		0		0		0		147
Assets		3,398		206		1,378		248		326		1,240
Operating expenses		1,460		115		818		304		190		33
Expenses—intersegment sales		198		70		51		31		46		0
Interest expense—external		107		0		0		0		0		107
Interest expense—intersegment loans		147		21		71		38		17		0
Income tax expense (savings)		21		12		(41)		27		31		(8)
General corporate expenses		55
Unallocated operating costs		80

Determine the reportable segments by performing each applicable test. (Figures are in thousands.) (Round your percentage answers to 1 decimal place. Enter your answers in thousands of dollars.)

Revenue test:

Profit or loss test:

Asset test: