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Comscore, Inc. – ‘10-Q’ for 9/30/20 – ‘EX-101.CAL’

On:  Monday, 11/9/20, at 4:46pm ET   ·   For:  9/30/20   ·   Accession #:  1158172-20-74   ·   File #:  1-33520

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  As Of               Filer                 Filing    For·On·As Docs:Size

11/09/20  Comscore, Inc.                    10-Q        9/30/20   65:8.6M

Quarterly Report   —   Form 10-Q
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML   1.09M 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     22K 
 3: EX-31.2     Certification -- §302 - SOA'02                      HTML     22K 
 4: EX-32.1     Certification -- §906 - SOA'02                      HTML     20K 
 5: EX-32.2     Certification -- §906 - SOA'02                      HTML     20K 
12: R1          Cover Page                                          HTML     72K 
13: R2          Condensed Consolidated Balance Sheets               HTML    126K 
14: R3          Condensed Consolidated Balance Sheets               HTML     64K 
                (Parenthetical)                                                  
15: R4          Condensed Consolidated Statements of Operations     HTML    147K 
                and Comprehensive Loss                                           
16: R5          Condensed Consolidated Statements of Operations     HTML     45K 
                and Comprehensive Loss (Parenthetical)                           
17: R6          Condensed Consolidated Statements of Stockholders'  HTML    117K 
                Equity                                                           
18: R7          Condensed Consolidated Statements of Cash Flows     HTML    143K 
19: R8          Condensed Consolidated Statements of Cash Flows     HTML     22K 
                (Parenthetical)                                                  
20: R9          Organization                                        HTML     35K 
21: R10         Summary of Significant Accounting Policies          HTML     68K 
22: R11         Revenue Recognition                                 HTML     75K 
23: R12         Long-term Debt                                      HTML     85K 
24: R13         Stockholders' Equity                                HTML     28K 
25: R14         Fair Value Measurements                             HTML    128K 
26: R15         Accrued Expenses                                    HTML     31K 
27: R16         Related Party Transactions                          HTML     53K 
28: R17         Commitments and Contingencies                       HTML     29K 
29: R18         Organizational Restructuring                        HTML     28K 
30: R19         Summary of Significant Accounting Policies          HTML     59K 
                (Policies)                                                       
31: R20         Summary of Significant Accounting Policies          HTML     53K 
                (Tables)                                                         
32: R21         Revenue Recognition (Tables)                        HTML     72K 
33: R22         Long-term Debt (Tables)                             HTML     76K 
34: R23         Fair Value Measurements (Tables)                    HTML    131K 
35: R24         Accrued Expenses (Tables)                           HTML     31K 
36: R25         Related Party Transactions (Tables)                 HTML     48K 
37: R26         Organizational Restructuring (Tables)               HTML     28K 
38: R27         Organization (Details)                              HTML     60K 
39: R28         Summary of Significant Accounting Policies (Other   HTML     30K 
                Income, Net) (Details)                                           
40: R29         Summary of Significant Accounting Policies          HTML     41K 
                (Narrative) (Details)                                            
41: R30         Summary of Significant Accounting Policies          HTML     21K 
                (Securities Excluded From Earnings Per Share                     
                Calculations) (Details)                                          
42: R31         Summary of Significant Accounting Policies          HTML     29K 
                (Allowance for Doubtful Accounts) (Details)                      
43: R32         Revenue Recognition (Narrative) (Details)           HTML     30K 
44: R33         Revenue Recognition (Disaggregation of Revenue)     HTML     52K 
                (Details)                                                        
45: R34         Revenue Recognition (Contract Balances) (Details)   HTML     33K 
46: R35         Revenue Recognition (Changes in Contract Balances)  HTML     24K 
                (Details)                                                        
47: R36         Revenue Recognition (Transaction Price Allocated    HTML     34K 
                to the Remaining Performance Obligations)                        
                (Details)                                                        
48: R37         Long-term Debt (Narrative) (Details)                HTML    150K 
49: R38         Long-term Debt (Schedule of Debt) (Details)         HTML     43K 
50: R39         Long-term Debt (Future Minimum Payments Related to  HTML     26K 
                Financing Lease) (Details)                                       
51: R40         Stockholders' Equity (Narrative) (Details)          HTML     64K 
52: R41         Fair Value Measurements (Assets and Liabilities     HTML     81K 
                Measured on a Recurring and Non-recurring Basis)                 
                (Details)                                                        
53: R42         Fair Value Measurements (Reconciliation of Level 3  HTML     49K 
                Fair Valued Instruments) (Details)                               
54: R43         Fair Value Measurements (Valuation Techniques of    HTML     70K 
                Level 3 Liabilities) (Details)                                   
55: R44         Accrued Expenses (Details)                          HTML     36K 
56: R45         Related Party Transactions (Narrative) (Details)    HTML     41K 
57: R46         Related Party Transactions (Transaction with        HTML     60K 
                Related Parties) (Details)                                       
58: R47         Commitments and Contingencies (Narrative)           HTML     24K 
                (Details)                                                        
59: R48         Organizational Restructuring (Narrative) (Details)  HTML     20K 
60: R49         Organizational Restructuring (Accrued               HTML     28K 
                Restructuring Expenses and Changes in Accrued                    
                Amounts) (Details)                                               
61: R9999       Uncategorized Items - scor-20200930.htm             HTML     28K 
63: XML         IDEA XML File -- Filing Summary                      XML    117K 
11: XML         XBRL Instance -- scor-20200930_htm                   XML   2.39M 
62: EXCEL       IDEA Workbook of Financial Reports                  XLSX     87K 
 7: EX-101.CAL  XBRL Calculations -- scor-20200930_cal               XML    202K 
 8: EX-101.DEF  XBRL Definitions -- scor-20200930_def                XML    613K 
 9: EX-101.LAB  XBRL Labels -- scor-20200930_lab                     XML   1.45M 
10: EX-101.PRE  XBRL Presentations -- scor-20200930_pre              XML    895K 
 6: EX-101.SCH  XBRL Schema -- scor-20200930                         XSD    135K 
64: JSON        XBRL Instance as JSON Data -- MetaLinks              342±   494K 
65: ZIP         XBRL Zipped Folder -- 0001158172-20-000074-xbrl      Zip    347K 


‘EX-101.CAL’   —   XBRL Calculations — scor-20200930_cal


This Exhibit is an XBRL XML File.


                                                                                                                                                                                
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<link:calculationLink xlink:role="http://www.comscore.com/role/RevenueRecognitionDisaggregationofRevenueDetails" xlink:type="extended"/>
<link:roleRef roleURI="http://www.comscore.com/role/RevenueRecognitionContractBalancesDetails" xlink:type="simple" xlink:href="scor-20200930.xsd#RevenueRecognitionContractBalancesDetails"/>
<link:calculationLink xlink:role="http://www.comscore.com/role/RevenueRecognitionContractBalancesDetails" xlink:type="extended"/>
<link:roleRef roleURI="http://www.comscore.com/role/RevenueRecognitionChangesinContractBalancesDetails" xlink:type="simple" xlink:href="scor-20200930.xsd#RevenueRecognitionChangesinContractBalancesDetails"/>
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<link:roleRef roleURI="http://www.comscore.com/role/RevenueRecognitionTransactionPriceAllocatedtotheRemainingPerformanceObligationsDetails_1" xlink:type="simple" xlink:href="scor-20200930.xsd#RevenueRecognitionTransactionPriceAllocatedtotheRemainingPerformanceObligationsDetails_1"/>
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<link:roleRef roleURI="http://www.comscore.com/role/LongtermDebt" xlink:type="simple" xlink:href="scor-20200930.xsd#LongtermDebt"/>
<link:calculationLink xlink:role="http://www.comscore.com/role/LongtermDebt" xlink:type="extended"/>
<link:roleRef roleURI="http://www.comscore.com/role/LongtermDebtTables" xlink:type="simple" xlink:href="scor-20200930.xsd#LongtermDebtTables"/>
<link:calculationLink xlink:role="http://www.comscore.com/role/LongtermDebtTables" xlink:type="extended"/>
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<link:calculationLink xlink:role="http://www.comscore.com/role/LongtermDebtNarrativeDetails" xlink:type="extended"/>
<link:roleRef roleURI="http://www.comscore.com/role/LongtermDebtScheduleofDebtDetails" xlink:type="simple" xlink:href="scor-20200930.xsd#LongtermDebtScheduleofDebtDetails"/>
<link:calculationLink xlink:role="http://www.comscore.com/role/LongtermDebtScheduleofDebtDetails" xlink:type="extended">
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<link:roleRef roleURI="http://www.comscore.com/role/StockholdersEquity" xlink:type="simple" xlink:href="scor-20200930.xsd#StockholdersEquity"/>
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<link:calculationLink xlink:role="http://www.comscore.com/role/StockholdersEquityNarrativeDetails" xlink:type="extended"/>
<link:roleRef roleURI="http://www.comscore.com/role/FairValueMeasurements" xlink:type="simple" xlink:href="scor-20200930.xsd#FairValueMeasurements"/>
<link:calculationLink xlink:role="http://www.comscore.com/role/FairValueMeasurements" xlink:type="extended"/>
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<link:calculationLink xlink:role="http://www.comscore.com/role/FairValueMeasurementsAssetsandLiabilitiesMeasuredonaRecurringandNonrecurringBasisDetails" xlink:type="extended">
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<link:loc xlink:type="locator" xlink:label="loc_us-gaap_WarrantsAndRightsOutstanding_2ad0ccc9-949b-4225-8c17-203e3e319b21" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_WarrantsAndRightsOutstanding"/>
<link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesFairValueDisclosure_b9f15cf4-a469-4230-b461-14a379bc582c" xlink:to="loc_us-gaap_WarrantsAndRightsOutstanding_2ad0ccc9-949b-4225-8c17-203e3e319b21" xlink:type="arc"/>
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<link:roleRef roleURI="http://www.comscore.com/role/FairValueMeasurementsReconciliationofLevel3FairValuedInstrumentsDetails" xlink:type="simple" xlink:href="scor-20200930.xsd#FairValueMeasurementsReconciliationofLevel3FairValuedInstrumentsDetails"/>
<link:calculationLink xlink:role="http://www.comscore.com/role/FairValueMeasurementsReconciliationofLevel3FairValuedInstrumentsDetails" xlink:type="extended"/>
<link:roleRef roleURI="http://www.comscore.com/role/FairValueMeasurementsValuationTechniquesofLevel3LiabilitiesDetails" xlink:type="simple" xlink:href="scor-20200930.xsd#FairValueMeasurementsValuationTechniquesofLevel3LiabilitiesDetails"/>
<link:calculationLink xlink:role="http://www.comscore.com/role/FairValueMeasurementsValuationTechniquesofLevel3LiabilitiesDetails" xlink:type="extended"/>
<link:roleRef roleURI="http://www.comscore.com/role/AccruedExpenses" xlink:type="simple" xlink:href="scor-20200930.xsd#AccruedExpenses"/>
<link:calculationLink xlink:role="http://www.comscore.com/role/AccruedExpenses" xlink:type="extended"/>
<link:roleRef roleURI="http://www.comscore.com/role/AccruedExpensesTables" xlink:type="simple" xlink:href="scor-20200930.xsd#AccruedExpensesTables"/>
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<link:roleRef roleURI="http://www.comscore.com/role/AccruedExpensesDetails" xlink:type="simple" xlink:href="scor-20200930.xsd#AccruedExpensesDetails"/>
<link:calculationLink xlink:role="http://www.comscore.com/role/AccruedExpensesDetails" xlink:type="extended">
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<link:loc xlink:type="locator" xlink:label="loc_us-gaap_EmployeeRelatedLiabilitiesCurrent_6127efab-e3c1-49a8-8969-8a63a062bcbe" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EmployeeRelatedLiabilitiesCurrent"/>
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<link:loc xlink:type="locator" xlink:label="loc_scor_AccruedCostOfRevenuesCurrentAndNoncurrent_ae8d8388-2242-40f1-841b-1a4a5db4cf6e" xlink:href="scor-20200930.xsd#scor_AccruedCostOfRevenuesCurrentAndNoncurrent"/>
<link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AccruedLiabilitiesCurrent_5691b6d8-0c7f-4d0e-90fc-7499bdcf99f7" xlink:to="loc_scor_AccruedCostOfRevenuesCurrentAndNoncurrent_ae8d8388-2242-40f1-841b-1a4a5db4cf6e" xlink:type="arc"/>
<link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccruedProfessionalFeesCurrent_f442a317-5e20-4bd6-9ac5-9b22f7086be3" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AccruedProfessionalFeesCurrent"/>
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<link:roleRef roleURI="http://www.comscore.com/role/RelatedPartyTransactions" xlink:type="simple" xlink:href="scor-20200930.xsd#RelatedPartyTransactions"/>
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