Faru Co. identified five industry segments: (1) plastics, (2) metals, (3) lumber, (4) paper, and (5) finance. The company properly consolidated the segments when it prepared its annual financial statements. Information describing each segment is presented below (in thousands). 
Prepare the asset test and determine which of these segments was separately reportable.
Definitions:
Federal Court
A court established by the federal government with jurisdiction over disputes involving federal laws, constitutional issues, and certain matters between states or between the U.S. and foreign governments.
Jurisdiction
The official power to make legal decisions and judgments, often geographically or subject matter defined.
Federal Question
Legal cases involving the interpretation of the U.S. Constitution, federal laws, or treaties, which fall under the jurisdiction of federal courts.
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A unique identifier assigned to each case filed in a court or legal system.
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