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). 
Prepare the revenue test and determine which of these segments was separately reportable.
Definitions:
Defined Benefit Pension Plans
Retirement plans where the benefits that employees receive are calculated using formulas considering factors like salary history and tenure, rather than depending on investment returns.
Fiduciary Funds
Funds held by an entity in a trustee or agent capacity for others, requiring the entity to manage the funds for the benefit of the parties involved.
Financial Obligation
A legal commitment to fulfill a financial payment or service, including debts, contracts, and transactions.
Governmental Fund
A type of fund used in governmental accounting that focuses on the sources, uses, and balances of governmental financial resources, excluding proprietary and fiduciary activities.
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