Question

	Company Total				Books				Computers				Maps				Travel				Finance
Sales to outside parties	$	1,677			$	169			$	736			$	437			$	335			$	0
Intersegment sales		519				38				275				53				153				0
Interest income—external		126				75				0				0				0				51
Interest income—intersegment loans		161				0				0				0				0				161
Assets		3,643				241				1,448				283				361				1,310
Operating expenses		1,539				129				853				306				204				47
Expenses—intersegment sales		254				84				65				45				60				0
Interest expense—external		121				0				0				0				0				121
Interest expense—intersegment loans		203				35				85				52				31				0
Income tax expense (savings)		97				47				(27	)			54				66				(43	)
General corporate expenses		90
Unallocated operating costs		115

Determine the reportable segments by performing each applicable test. (Figures are in thousands.

1. Revenue test:
2. Profit or loss test:
3. Asset test:

Answer 1