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Melco Resorts & Entertainment Ltd. – ‘20-F’ for 12/31/23 – ‘EX-101.CAL’

On:  Friday, 3/22/24, at 7:30am ET   ·   For:  12/31/23   ·   Accession #:  1193125-24-74554   ·   File #:  1-33178

Previous ‘20-F’:  ‘20-F’ on 3/31/23 for 12/31/22   ·   Latest ‘20-F’:  This Filing   ·   17 References:   

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

 3/22/24  Melco Resorts & Entertainment Ltd 20-F       12/31/23  159:22M                                    Donnelley … Solutions/FA

Annual or Annual-Transition Report by a Foreign Non-Canadian Issuer   —   Form 20-F   —   SEA’34

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 20-F        Annual or Annual-Transition Report by a Foreign     HTML   4.98M 
                Non-Canadian Issuer                                              
 2: EX-2.24     Plan of Acquisition, Reorganization, Arrangement,   HTML   1.63M 
                Liquidation or Succession                                        
 3: EX-8.1      Opinion of Counsel re: Tax Matters                  HTML     51K 
 6: EX-13.1     Annual or Quarterly Report to Security Holders      HTML     46K 
 7: EX-13.2     Annual or Quarterly Report to Security Holders      HTML     46K 
11: EX-97.1     Clawback Policy re: Recovery of Erroneously         HTML     64K 
                Awarded Compensation                                             
 4: EX-12.1     Statement re: the Computation of Ratios             HTML     50K 
 5: EX-12.2     Statement re: the Computation of Ratios             HTML     50K 
 8: EX-15.1     Letter re: Unaudited Interim Financial Info         HTML     47K 
 9: EX-15.2     Letter re: Unaudited Interim Financial Info         HTML     46K 
10: EX-15.3     Letter re: Unaudited Interim Financial Info         HTML     46K 
17: R1          Cover Page                                          HTML    123K 
18: R2          Consolidated Balance Sheets                         HTML    207K 
19: R3          Consolidated Balance Sheets (Parenthetical)         HTML     63K 
20: R4          Consolidated Statements of Operations               HTML    172K 
21: R5          Consolidated Statements of Comprehensive Loss       HTML     79K 
22: R6          Consolidated Statements of (Deficit) Equity         HTML    133K 
23: R7          Consolidated Statements of Cash Flows               HTML    187K 
24: R8          Organization and Business                           HTML     59K 
25: R9          Summary of Significant Accounting Policies          HTML    162K 
26: R10         Cash, Cash Equivalents and Restricted Cash          HTML     60K 
27: R11         Accounts Receivable, Net                            HTML     75K 
28: R12         Assets Held for Sale                                HTML     59K 
29: R13         Property and Equipment, Net                         HTML     78K 
30: R14         Goodwill and Intangible Assets, Net                 HTML    128K 
31: R15         Long-Term Prepayments, Deposits and Other Assets    HTML     62K 
32: R16         Land Use Rights, Net                                HTML     56K 
33: R17         Accrued Expenses and Other Current Liabilities      HTML     62K 
34: R18         Long-Term Debt, Net                                 HTML    162K 
35: R19         Leases                                              HTML    104K 
36: R20         Fair Value Measurements                             HTML     57K 
37: R21         Capital Structure                                   HTML     55K 
38: R22         Income Taxes                                        HTML    182K 
39: R23         Share-Based Compensation                            HTML    211K 
40: R24         Employee Benefit Plans                              HTML     53K 
41: R25         Distribution of Profits                             HTML     52K 
42: R26         Dividends                                           HTML     48K 
43: R27         Regular License, Cooperation Agreement, Operating   HTML     58K 
                Agreement and Mrp Lease Agreement for City of                    
                Dreams Manila                                                    
44: R28         Commitments and Contingencies                       HTML     74K 
45: R29         Related Party Transactions                          HTML     96K 
46: R30         Segment Information                                 HTML    200K 
47: R31         Changes in Shareholdings of Subsidiaries            HTML     66K 
48: R32         Additional Information - Financial Statement        HTML    240K 
                Schedule 1 Financial Information of Parent Company               
49: R33         Schedule 1 Financial Information of Parent Company  HTML     53K 
                Additional Information                                           
50: R34         Summary of Significant Accounting Policies          HTML    225K 
                (Policies)                                                       
51: R35         Summary of Significant Accounting Policies          HTML     83K 
                (Tables)                                                         
52: R36         Cash, Cash Equivalents and Restricted Cash          HTML     60K 
                (Tables)                                                         
53: R37         Accounts Receivable, Net (Tables)                   HTML     76K 
54: R38         Property and Equipment, Net (Tables)                HTML     76K 
55: R39         Goodwill and Intangible Assets, Net (Tables)        HTML    117K 
56: R40         Long-Term Prepayments, Deposits and Other Assets    HTML     60K 
                (Tables)                                                         
57: R41         Land Use Rights, Net (Tables)                       HTML     55K 
58: R42         Accrued Expenses and Other Current Liabilities      HTML     61K 
                (Tables)                                                         
59: R43         Long-Term Debt, Net (Tables)                        HTML     80K 
60: R44         Leases (Tables)                                     HTML    106K 
61: R45         Income Taxes (Tables)                               HTML    174K 
62: R46         Share-Based Compensation (Tables)                   HTML    194K 
63: R47         Related Party Transactions (Tables)                 HTML     89K 
64: R48         Segment Information (Tables)                        HTML    199K 
65: R49         Changes in Shareholdings of Subsidiaries (Tables)   HTML     62K 
66: R50         ORGANIZATION AND BUSINESS - Additional Information  HTML     49K 
                (Detail)                                                         
67: R51         SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES -        HTML     67K 
                Schedule of Estimated Useful Lives of Property and               
                Equipment (Detail)                                               
68: R52         SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES -        HTML     97K 
                Additional Information (Detail)                                  
69: R53         SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES -        HTML     59K 
                Summary of contracts and contract-related                        
                liabilities with customers (Detail)                              
70: R54         SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES -        HTML     57K 
                Weighted Average Number of Ordinary and Ordinary                 
                Equivalent Shares Used in Calculation of Basic and               
                Diluted Net Loss (Detail)                                        
71: R55         CASH, CASH EQUIVALENTS AND RESTRICTED CASH -        HTML     67K 
                Schedule of Cash and Cash Equivalents (Detail)                   
72: R56         CASH, CASH EQUIVALENTS AND RESTRICTED CASH -        HTML     75K 
                Schedule of Cash and Cash Equivalents                            
                (Parenthetical) (Detail)                                         
73: R57         ACCOUNTS RECEIVABLE, NET - Components of Accounts   HTML     68K 
                Receivable, Net (Detail)                                         
74: R58         ACCOUNTS RECEIVABLE, NET - Components of Accounts   HTML     48K 
                Receivable, Net (Parenthetical) (Detail)                         
75: R59         ACCOUNTS RECEIVABLE, NET - Movement in Allowances   HTML     57K 
                for Credit Losses (Detail)                                       
76: R60         ACCOUNTS RECEIVABLE, NET - Additional Information   HTML     47K 
                (Detail)                                                         
77: R61         ASSETS HELD FOR SALE - Additional Information       HTML     78K 
                (Detail)                                                         
78: R62         PROPERTY AND EQUIPMENT, NET - Components of         HTML     69K 
                Property and Equipment, Net (Detail)                             
79: R63         PROPERTY AND EQUIPMENT, NET - Summary Of Reversion  HTML     57K 
                Assets (Detail)                                                  
80: R64         PROPERTY AND EQUIPMENT, NET - Additional            HTML     52K 
                Information (Detail)                                             
81: R65         GOODWILL AND INTANGIBLE ASSETS, NET - Summary of    HTML     59K 
                Changes in the Carrying Amounts of Goodwill                      
                (Detail)                                                         
82: R66         GOODWILL AND INTANGIBLE ASSETS, NET - Summary of    HTML     55K 
                Changes in the Carrying Amounts of Goodwill                      
                (Parenthetical) (Detail)                                         
83: R67         GOODWILL AND INTANGIBLE ASSETS, NET - Additional    HTML    158K 
                Information (Detail)                                             
84: R68         GOODWILL AND INTANGIBLE ASSETS, NET - Summary of    HTML     78K 
                Intangible Assets, Net (Detail)                                  
85: R69         GOODWILL AND INTANGIBLE ASSETS, NET - Summary of    HTML     62K 
                Estimated Future Amortization Expenses of                        
                Finite-Lived Intangible Assets (Detail)                          
86: R70         LONG-TERM PREPAYMENTS, DEPOSITS AND OTHER ASSETS -  HTML     67K 
                Schedule of Long-Term Prepayments, Deposits and                  
                Other Assets (Detail)                                            
87: R71         LONG-TERM PREPAYMENTS, DEPOSITS AND OTHER ASSETS -  HTML     48K 
                Schedule of Long-Term Prepayments, Deposits and                  
                Other Assets (Parenthetical) (Detail)                            
88: R72         LAND USE RIGHTS, NET - Schedule of Land Use         HTML     57K 
                Rights, Net (Detail)                                             
89: R73         ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES -    HTML     68K 
                Schedule of Accrued Expenses and Other Current                   
                Liabilities (Detail)                                             
90: R74         ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES -    HTML     47K 
                Schedule of Accrued Expenses and Other Current                   
                Liabilities (Parenthetical) (Detail)                             
91: R75         LONG-TERM DEBT, NET - Summary of Long-term Debt,    HTML     92K 
                Net (Detail)                                                     
92: R76         LONG-TERM DEBT, NET - Summary of Long-term Debt,    HTML     85K 
                Net (Parenthetical) (Detail)                                     
93: R77         Long-Term Debt, Net (2017 4.875% Senior Notes) -    HTML     71K 
                Additional Information (Detail)                                  
94: R78         Long-Term Debt, Net (2019 5.250% Senior Notes) -    HTML     65K 
                Additional Information (Detail)                                  
95: R79         Long-Term Debt, Net (2019 5.625% Senior Notes) -    HTML     65K 
                Additional Information (Detail)                                  
96: R80         Long-Term Debt, Net (2019 5.375% Senior Notes) -    HTML     75K 
                Additional Information (Detail)                                  
97: R81         Long-Term Debt, Net (2020 5.750% Senior Notes) -    HTML     71K 
                Additional Information (Detail)                                  
98: R82         Long-Term Debt, Net (2020 Studio City Notes) -      HTML     87K 
                Additional Information (Detail)                                  
99: R83         Long-Term Debt, Net (2021 5.000% Studio City        HTML     77K 
                Notes) - Additional Information (Detail)                         
100: R84         Long-Term Debt, Net (2022 7.000% Studio City        HTML     71K  
                Secured Notes) - Additional Information (Detail)                 
101: R85         Long-Term Debt, Net (2015 Credit Facilities) -      HTML     88K  
                Additional Information (Detail)                                  
102: R86         Long-Term Debt, Net (2020 Credit Facilities) -      HTML     99K  
                Additional Information (Detail)                                  
103: R87         Long-Term Debt, Net (2016 Studio City Credit        HTML     91K  
                Facilities) - Additional Information (Detail)                    
104: R88         Long-Term Debt, Net (Philippine Credit Facility) -  HTML     64K  
                Additional Information (Detail)                                  
105: R89         Long-Term Debt, Net - Borrowing Rates of Long-Term  HTML     47K  
                Debt - Additional Information (Detail)                           
106: R90         LONG-TERM DEBT, NET - Scheduled Maturities of       HTML     66K  
                Long-Term Debt (Excluding Unamortized Deferred                   
                Financing Costs and Original Issue Premiums)                     
                (Detail)                                                         
107: R91         LEASES - Schedule Of Components Of Lease Cost       HTML     63K  
                (Detail)                                                         
108: R92         LEASES - Disclosure of Other Information Related    HTML     55K  
                to Lease Term and Discount Rate (Detail)                         
109: R93         LEASES - Schedule Of Maturities Of Lease            HTML     93K  
                Liabilities (Detail)                                             
110: R94         LEASES - Summary of Future Minimum Fees, Excluding  HTML     61K  
                the Contingent Fees to be Received under                         
                Non-Cancellable Operating Leases (Detail)                        
111: R95         LEASES - Additional Information (Detail)            HTML     61K  
112: R96         FAIR VALUE MEASUREMENTS - Additional Information    HTML     50K  
                (Detail)                                                         
113: R97         CAPITAL STRUCTURE - Shares Issued By Company -      HTML     56K  
                Additional Information (Detail)                                  
114: R98         CAPITAL STRUCTURE - Shares Repurchased by the       HTML     94K  
                Company - Additional Information (Detail)                        
115: R99         INCOME TAXES - Summary of Loss before Income Tax    HTML     62K  
                (Detail)                                                         
116: R100        INCOME TAXES - Summary of Income Tax Expense        HTML     87K  
                (Detail)                                                         
117: R101        INCOME TAXES - Schedule of Reconciliation of        HTML     82K  
                Income Tax Expense from Loss Before Income Tax                   
                (Detail)                                                         
118: R102        INCOME TAXES - Additional Information (Detail)      HTML    116K  
119: R103        INCOME TAXES - Schedule of Net Deferred Tax         HTML     77K  
                Liabilities (Detail)                                             
120: R104        INCOME TAXES - Schedule of Unrecognized tax         HTML     55K  
                benefits (Detail)                                                
121: R105        SHARE-BASED COMPENSATION - Additional Information   HTML    267K  
                (Detail)                                                         
122: R106        SHARE-BASED COMPENSATION - Information for Share    HTML     70K  
                Options (Detail)                                                 
123: R107        SHARE-BASED COMPENSATION - Summary of Assumptions   HTML     72K  
                Used to Estimate Fair Values of Stock Options                    
                (Detail)                                                         
124: R108        SHARE-BASED COMPENSATION - Summary of Share         HTML    113K  
                Options Activity (Detail)                                        
125: R109        SHARE-BASED COMPENSATION - Summary of Restricted    HTML     86K  
                Shares Activity (Detail)                                         
126: R110        SHARE-BASED COMPENSATION - Information for          HTML     67K  
                Restricted Shares (Detail)                                       
127: R111        SHARE-BASED COMPENSATION - Impact of Share Options  HTML     63K  
                and Restricted Shares (Detail)                                   
128: R112        EMPLOYEE BENEFIT PLANS - Additional Information     HTML     52K  
                (Detail)                                                         
129: R113        DISTRIBUTION OF PROFITS - Additional Information    HTML     58K  
                (Detail)                                                         
130: R114        DIVIDENDS - Additional Information (Detail)         HTML     50K  
131: R115        REGULAR LICENSE, COOPERATION AGREEMENT, OPERATING   HTML     68K  
                AGREEMENT AND MRP LEASE AGREEMENT FOR CITY OF                    
                DREAMS MANILA - Additional Information (Detail)                  
132: R116        COMMITMENTS AND CONTINGENCIES - Additional          HTML     47K  
                Information -Capital Commitments (Detail)                        
133: R117        COMMITMENTS AND CONTINGENCIES - Additional          HTML     96K  
                Information - Other Commitments - Concession                     
                (Detail)                                                         
134: R118        COMMITMENTS AND CONTINGENCIES - Additional          HTML     79K  
                Information - Other Commitments - Regular License                
                Philippines (Detail)                                             
135: R119        COMMITMENTS AND CONTINGENCIES - Additional          HTML     66K  
                Information - Guarantees (Detail)                                
136: R120        COMMITMENTS AND CONTINGENCIES - Additional          HTML     49K  
                Information - Other Commitments - Gaming License                 
                in Cyprus (Detail)                                               
137: R121        COMMITMENTS AND CONTINGENCIES - Additional          HTML     49K  
                Information - Litigation (Detail)                                
138: R122        RELATED PARTY TRANSACTIONS - Schedule of            HTML     63K  
                Significant Related Party Transactions (Detail)                  
139: R123        RELATED PARTY TRANSACTIONS - Additional             HTML     82K  
                Information (Detail)                                             
140: R124        RELATED PARTY TRANSACTIONS - Summary of Payables    HTML     55K  
                to Affiliated Companies (Detail)                                 
141: R125        RELATED PARTY TRANSACTIONS - Summary of             HTML     57K  
                Receivables from Affiliated Companies (Detail)                   
142: R126        SEGMENT INFORMATION - Additional Information        HTML     72K  
                (Detail)                                                         
143: R127        SEGMENT INFORMATION - Total Assets (Detail)         HTML     75K  
144: R128        SEGMENT INFORMATION - Capital Expenditures          HTML     68K  
                (Detail)                                                         
145: R129        SEGMENT INFORMATION - Results of Operations         HTML    170K  
                (Detail)                                                         
146: R130        SEGMENT INFORMATION - Long-Lived Assets (Detail)    HTML     56K  
147: R131        CHANGES IN SHAREHOLDINGS OF SUBSIDIARIES -          HTML     90K  
                Additional Information (Detail)                                  
148: R132        CHANGES IN SHAREHOLDINGS OF SUBSIDIARIES - Effects  HTML     72K  
                of Changes in Company's Ownership Interest                       
                (Detail)                                                         
149: R133        Additional Information - Financial Statement        HTML    154K  
                Schedule 1 Financial Information of Parent Company               
                - Balance Sheets (Detail)                                        
150: R134        Additional Information - Financial Statement        HTML     62K  
                Schedule 1 Financial Information of Parent Company               
                - Balance Sheets (Detail) (Parenthetical)                        
151: R135        Additional Information - Financial Statement        HTML    114K  
                Schedule 1 Financial Information of Parent Company               
                - Statements of Operations (Detail)                              
152: R136        Additional Information - Financial Statement        HTML     76K  
                Schedule 1 Financial Information of Parent Company               
                - Comprehensive Loss (Detail)                                    
153: R137        Additional Information - Financial Statement        HTML     93K  
                Schedule 1 Financial Information of Parent Company               
                - Cash Flows (Detail)                                            
154: R138        ADDITIONAL INFORMATION - FINANCIAL STATEMENT        HTML     56K  
                SCHEDULE 1 FINANCIAL INFORMATION OF PARENT COMPANY               
                - NOTES TO FINANCIAL STATEMENT SCHEDULE 1 -                      
                Additional Information (Detail)                                  
156: XML         IDEA XML File -- Filing Summary                      XML    306K  
159: XML         XBRL Instance -- d520585d20f_htm                     XML   4.84M  
155: EXCEL       IDEA Workbook of Financial Report Info              XLSX    338K  
13: EX-101.CAL  XBRL Calculations -- mlco-20231231_cal               XML    302K 
14: EX-101.DEF  XBRL Definitions -- mlco-20231231_def                XML   2.04M 
15: EX-101.LAB  XBRL Labels -- mlco-20231231_lab                     XML   2.57M 
16: EX-101.PRE  XBRL Presentations -- mlco-20231231_pre              XML   2.47M 
12: EX-101.SCH  XBRL Schema -- mlco-20231231                         XSD    502K 
157: JSON        XBRL Instance as JSON Data -- MetaLinks              822±  1.31M  
158: ZIP         XBRL Zipped Folder -- 0001193125-24-074554-xbrl      Zip   1.26M

‘EX-101.CAL’   —   XBRL Calculations — mlco-20231231_cal

This Exhibit is an XBRL File.

                                                                                                                                                                                
<?xml version="1.0" encoding="windows-1252"?>
<!-- Generated by DFIN XBRL Instance Document - http://www.dfinsolutions.com/ - Version R3.0 - on 21-March-2024 [04:54:38] {PM} -->
<linkbase xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
<roleRef xlink:type="simple" xlink:href="mlco-20231231.xsd#ConsolidatedBalanceSheets" roleURI="http://www.melco-resorts.com/role/ConsolidatedBalanceSheets"/>
<roleRef xlink:type="simple" xlink:href="mlco-20231231.xsd#ConsolidatedStatementsOfOperations" roleURI="http://www.melco-resorts.com/role/ConsolidatedStatementsOfOperations"/>
<roleRef xlink:type="simple" xlink:href="mlco-20231231.xsd#ConsolidatedStatementsOfComprehensiveLoss" roleURI="http://www.melco-resorts.com/role/ConsolidatedStatementsOfComprehensiveLoss"/>
<roleRef xlink:type="simple" xlink:href="mlco-20231231.xsd#ConsolidatedStatementsOfCashFlows" roleURI="http://www.melco-resorts.com/role/ConsolidatedStatementsOfCashFlows"/>
<roleRef xlink:type="simple" xlink:href="mlco-20231231.xsd#SummaryOfSignificantAccountingPoliciesWeightedAverageNumberOfOrdinaryAndOrdinaryEquivalentSharesUsedInCalculationOfBasicAndDilutedNetLossDetail" roleURI="http://www.melco-resorts.com/role/SummaryOfSignificantAccountingPoliciesWeightedAverageNumberOfOrdinaryAndOrdinaryEquivalentSharesUsedInCalculationOfBasicAndDilutedNetLossDetail"/>
<roleRef xlink:type="simple" xlink:href="mlco-20231231.xsd#CashCashEquivalentsAndRestrictedCashScheduleOfCashAndCashEquivalentsDetail" roleURI="http://www.melco-resorts.com/role/CashCashEquivalentsAndRestrictedCashScheduleOfCashAndCashEquivalentsDetail"/>
<roleRef xlink:type="simple" xlink:href="mlco-20231231.xsd#AccountsReceivableNetComponentsOfAccountsReceivableNetDetail" roleURI="http://www.melco-resorts.com/role/AccountsReceivableNetComponentsOfAccountsReceivableNetDetail"/>
<roleRef xlink:type="simple" xlink:href="mlco-20231231.xsd#PropertyAndEquipmentNetComponentsOfPropertyAndEquipmentNetDetail" roleURI="http://www.melco-resorts.com/role/PropertyAndEquipmentNetComponentsOfPropertyAndEquipmentNetDetail"/>
<roleRef xlink:type="simple" xlink:href="mlco-20231231.xsd#PropertyAndEquipmentNetSummaryOfReversionAssetsDetail" roleURI="http://www.melco-resorts.com/role/PropertyAndEquipmentNetSummaryOfReversionAssetsDetail"/>
<roleRef xlink:type="simple" xlink:href="mlco-20231231.xsd#LongTermPrepaymentsDepositsAndOtherAssetsScheduleOfLongTermPrepaymentsDepositsAndOtherAssetsDetail" roleURI="http://www.melco-resorts.com/role/LongTermPrepaymentsDepositsAndOtherAssetsScheduleOfLongTermPrepaymentsDepositsAndOtherAssetsDetail"/>
<roleRef xlink:type="simple" xlink:href="mlco-20231231.xsd#LandUseRightsNetScheduleOfLandUseRightsNetDetail" roleURI="http://www.melco-resorts.com/role/LandUseRightsNetScheduleOfLandUseRightsNetDetail"/>
<roleRef xlink:type="simple" xlink:href="mlco-20231231.xsd#AccruedExpensesAndOtherCurrentLiabilitiesScheduleOfAccruedExpensesAndOtherCurrentLiabilitiesDetail" roleURI="http://www.melco-resorts.com/role/AccruedExpensesAndOtherCurrentLiabilitiesScheduleOfAccruedExpensesAndOtherCurrentLiabilitiesDetail"/>
<roleRef xlink:type="simple" xlink:href="mlco-20231231.xsd#LongTermDebtNetScheduledMaturitiesOfLongTermDebtExcludingUnamortizedDeferredFinancingCostsAndOriginalIssuePremiumsDetail" roleURI="http://www.melco-resorts.com/role/LongTermDebtNetScheduledMaturitiesOfLongTermDebtExcludingUnamortizedDeferredFinancingCostsAndOriginalIssuePremiumsDetail"/>
<roleRef xlink:type="simple" xlink:href="mlco-20231231.xsd#LeasesScheduleOfComponentsOfLeaseCostDetail" roleURI="http://www.melco-resorts.com/role/LeasesScheduleOfComponentsOfLeaseCostDetail"/>
<roleRef xlink:type="simple" xlink:href="mlco-20231231.xsd#LeasesScheduleOfMaturitiesOfLeaseLiabilitiesDetail" roleURI="http://www.melco-resorts.com/role/LeasesScheduleOfMaturitiesOfLeaseLiabilitiesDetail"/>
<roleRef xlink:type="simple" xlink:href="mlco-20231231.xsd#IncomeTaxesScheduleOfReconciliationOfIncomeTaxExpenseFromLossBeforeIncomeTaxDetail" roleURI="http://www.melco-resorts.com/role/IncomeTaxesScheduleOfReconciliationOfIncomeTaxExpenseFromLossBeforeIncomeTaxDetail"/>
<roleRef xlink:type="simple" xlink:href="mlco-20231231.xsd#IncomeTaxesScheduleOfNetDeferredTaxLiabilitiesDetail" roleURI="http://www.melco-resorts.com/role/IncomeTaxesScheduleOfNetDeferredTaxLiabilitiesDetail"/>
<roleRef xlink:type="simple" xlink:href="mlco-20231231.xsd#ShareBasedCompensationImpactOfShareOptionsAndRestrictedSharesDetail" roleURI="http://www.melco-resorts.com/role/ShareBasedCompensationImpactOfShareOptionsAndRestrictedSharesDetail"/>
<roleRef xlink:type="simple" xlink:href="mlco-20231231.xsd#AdditionalInformationFinancialStatementSchedule1FinancialInformationOfParentCompanyBalanceSheetsDetail" roleURI="http://www.melco-resorts.com/role/AdditionalInformationFinancialStatementSchedule1FinancialInformationOfParentCompanyBalanceSheetsDetail"/>
<roleRef xlink:type="simple" xlink:href="mlco-20231231.xsd#AdditionalInformationFinancialStatementSchedule1FinancialInformationOfParentCompanyStatementsOfOperationsDetail" roleURI="http://www.melco-resorts.com/role/AdditionalInformationFinancialStatementSchedule1FinancialInformationOfParentCompanyStatementsOfOperationsDetail"/>
<roleRef xlink:type="simple" xlink:href="mlco-20231231.xsd#AccountsReceivableNetComponentsOfAccountsReceivableNetDetailAlternate1" roleURI="http://www.melco-resorts.com/role/AccountsReceivableNetComponentsOfAccountsReceivableNetDetailAlternate1"/>
<calculationLink xlink:type="extended" xlink:role="http://www.melco-resorts.com/role/AccountsReceivableNetComponentsOfAccountsReceivableNetDetail">
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNet" xlink:label="loc_us-gaap_AccountsReceivableNet"/>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableGross" xlink:label="loc_us-gaap_AccountsReceivableGross"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AccountsReceivableNet" xlink:to="loc_us-gaap_AccountsReceivableGross" use="optional" order="1" weight="1"/>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AllowanceForDoubtfulAccountsReceivable" xlink:label="loc_us-gaap_AllowanceForDoubtfulAccountsReceivable"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AccountsReceivableNet" xlink:to="loc_us-gaap_AllowanceForDoubtfulAccountsReceivable" use="optional" order="2" weight="-1"/>
</calculationLink>
<calculationLink xlink:type="extended" xlink:role="http://www.melco-resorts.com/role/AccountsReceivableNetComponentsOfAccountsReceivableNetDetailAlternate1">
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<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeaseLiabilityCurrent" xlink:label="loc_us-gaap_FinanceLeaseLiabilityCurrent"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_FinanceLeaseLiability" xlink:to="loc_us-gaap_FinanceLeaseLiabilityCurrent" use="optional" order="3" weight="1"/>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeaseLiabilityNoncurrent" xlink:label="loc_us-gaap_FinanceLeaseLiabilityNoncurrent"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_FinanceLeaseLiability" xlink:to="loc_us-gaap_FinanceLeaseLiabilityNoncurrent" use="optional" order="4" weight="1"/>
</calculationLink>
<calculationLink xlink:type="extended" xlink:role="http://www.melco-resorts.com/role/LeasesScheduleOfComponentsOfLeaseCostDetail">
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LeaseCost" xlink:label="loc_us-gaap_LeaseCost"/>
<loc xlink:type="locator" xlink:href="mlco-20231231.xsd#mlco_AmortizationOfLandUseRights" xlink:label="loc_MLCO_AmortizationOfLandUseRights"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LeaseCost" xlink:to="loc_MLCO_AmortizationOfLandUseRights" use="optional" order="1" weight="1"/>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseCost" xlink:label="loc_us-gaap_OperatingLeaseCost"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LeaseCost" xlink:to="loc_us-gaap_OperatingLeaseCost" use="optional" order="2" weight="1"/>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermLeaseCost" xlink:label="loc_us-gaap_ShortTermLeaseCost"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LeaseCost" xlink:to="loc_us-gaap_ShortTermLeaseCost" use="optional" order="3" weight="1"/>
<loc xlink:type="locator" xlink:href="mlco-20231231.xsd#mlco_VariableLeaseCosts" xlink:label="loc_MLCO_VariableLeaseCosts"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LeaseCost" xlink:to="loc_MLCO_VariableLeaseCosts" use="optional" order="4" weight="1"/>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeaseRightOfUseAssetAmortization" xlink:label="loc_us-gaap_FinanceLeaseRightOfUseAssetAmortization"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LeaseCost" xlink:to="loc_us-gaap_FinanceLeaseRightOfUseAssetAmortization" use="optional" order="5" weight="1"/>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeaseInterestExpense" xlink:label="loc_us-gaap_FinanceLeaseInterestExpense"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LeaseCost" xlink:to="loc_us-gaap_FinanceLeaseInterestExpense" use="optional" order="6" weight="1"/>
</calculationLink>
<calculationLink xlink:type="extended" xlink:role="http://www.melco-resorts.com/role/CashCashEquivalentsAndRestrictedCashScheduleOfCashAndCashEquivalentsDetail">
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:label="loc_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents"/>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaap_CashAndCashEquivalentsAtCarryingValue"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:to="loc_us-gaap_CashAndCashEquivalentsAtCarryingValue" use="optional" order="1" weight="1"/>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:to="loc_us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue" use="optional" order="2" weight="1"/>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RestrictedCashAndCashEquivalentsNoncurrent" xlink:label="loc_us-gaap_RestrictedCashAndCashEquivalentsNoncurrent"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:to="loc_us-gaap_RestrictedCashAndCashEquivalentsNoncurrent" use="optional" order="3" weight="1"/>
</calculationLink>
<calculationLink xlink:type="extended" xlink:role="http://www.melco-resorts.com/role/AdditionalInformationFinancialStatementSchedule1FinancialInformationOfParentCompanyStatementsOfOperationsDetail">
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostsAndExpenses" xlink:label="loc_us-gaap_CostsAndExpenses"/>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SellingGeneralAndAdministrativeExpense" xlink:label="loc_us-gaap_SellingGeneralAndAdministrativeExpense"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CostsAndExpenses" xlink:to="loc_us-gaap_SellingGeneralAndAdministrativeExpense" use="optional" order="1" weight="1"/>
<loc xlink:type="locator" xlink:href="mlco-20231231.xsd#mlco_DevelopmentExpenses" xlink:label="loc_MLCO_DevelopmentExpenses"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CostsAndExpenses" xlink:to="loc_MLCO_DevelopmentExpenses" use="optional" order="2" weight="1"/>
<loc xlink:type="locator" xlink:href="mlco-20231231.xsd#mlco_PropertyChargesAndOther" xlink:label="loc_MLCO_PropertyChargesAndOther"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CostsAndExpenses" xlink:to="loc_MLCO_PropertyChargesAndOther" use="optional" order="3" weight="1"/>
</calculationLink>
<calculationLink xlink:type="extended" xlink:role="http://www.melco-resorts.com/role/AdditionalInformationFinancialStatementSchedule1FinancialInformationOfParentCompanyStatementsOfOperationsDetail">
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaap_ProfitLoss"/>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:label="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_ProfitLoss" xlink:to="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" use="optional" order="4" weight="1"/>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="loc_us-gaap_IncomeTaxExpenseBenefit"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_ProfitLoss" xlink:to="loc_us-gaap_IncomeTaxExpenseBenefit" use="optional" order="5" weight="-1"/>
</calculationLink>
<calculationLink xlink:type="extended" xlink:role="http://www.melco-resorts.com/role/AdditionalInformationFinancialStatementSchedule1FinancialInformationOfParentCompanyBalanceSheetsDetail">
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Liabilities" xlink:label="loc_us-gaap_Liabilities"/>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_us-gaap_LiabilitiesCurrent"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Liabilities" xlink:to="loc_us-gaap_LiabilitiesCurrent" use="optional" order="1" weight="1"/>
<loc xlink:type="locator" xlink:href="mlco-20231231.xsd#mlco_AccruedExpensesAndOtherCurrentLiabilities" xlink:label="loc_MLCO_AccruedExpensesAndOtherCurrentLiabilities"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesCurrent" xlink:to="loc_MLCO_AccruedExpensesAndOtherCurrentLiabilities" use="optional" order="2" weight="1"/>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccruedIncomeTaxesCurrent" xlink:label="loc_us-gaap_AccruedIncomeTaxesCurrent"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesCurrent" xlink:to="loc_us-gaap_AccruedIncomeTaxesCurrent" use="optional" order="3" weight="1"/>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesCurrent" xlink:label="loc_us-gaap_OtherLiabilitiesCurrent"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesCurrent" xlink:to="loc_us-gaap_OtherLiabilitiesCurrent" use="optional" order="4" weight="1"/>
<loc xlink:type="locator" xlink:href="mlco-20231231.xsd#mlco_PayablesToSubsidiariesCurrent" xlink:label="loc_MLCO_PayablesToSubsidiariesCurrent"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesCurrent" xlink:to="loc_MLCO_PayablesToSubsidiariesCurrent" use="optional" order="5" weight="1"/>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesNoncurrent" xlink:label="loc_us-gaap_OtherLiabilitiesNoncurrent"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Liabilities" xlink:to="loc_us-gaap_OtherLiabilitiesNoncurrent" use="optional" order="6" weight="1"/>
<loc xlink:type="locator" xlink:href="mlco-20231231.xsd#mlco_InvestmentDeficit" xlink:label="loc_MLCO_InvestmentDeficit"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Liabilities" xlink:to="loc_MLCO_InvestmentDeficit" use="optional" order="7" weight="1"/>
<loc xlink:type="locator" xlink:href="mlco-20231231.xsd#mlco_AdvancesFromSubsidiariesNonCurrent" xlink:label="loc_MLCO_AdvancesFromSubsidiariesNonCurrent"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Liabilities" xlink:to="loc_MLCO_AdvancesFromSubsidiariesNonCurrent" use="optional" order="8" weight="1"/>
</calculationLink>
<calculationLink xlink:type="extended" xlink:role="http://www.melco-resorts.com/role/AdditionalInformationFinancialStatementSchedule1FinancialInformationOfParentCompanyBalanceSheetsDetail">
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Assets" xlink:label="loc_us-gaap_Assets"/>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaap_AssetsCurrent"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets" xlink:to="loc_us-gaap_AssetsCurrent" use="optional" order="9" weight="1"/>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaap_CashAndCashEquivalentsAtCarryingValue"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AssetsCurrent" xlink:to="loc_us-gaap_CashAndCashEquivalentsAtCarryingValue" use="optional" order="10" weight="1"/>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherReceivablesNetCurrent" xlink:label="loc_us-gaap_OtherReceivablesNetCurrent"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AssetsCurrent" xlink:to="loc_us-gaap_OtherReceivablesNetCurrent" use="optional" order="11" weight="1"/>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:label="loc_us-gaap_PrepaidExpenseAndOtherAssetsCurrent"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AssetsCurrent" xlink:to="loc_us-gaap_PrepaidExpenseAndOtherAssetsCurrent" use="optional" order="12" weight="1"/>
<loc xlink:type="locator" xlink:href="mlco-20231231.xsd#mlco_ReceivablesFromSubsidiariesCurrent" xlink:label="loc_MLCO_ReceivablesFromSubsidiariesCurrent"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AssetsCurrent" xlink:to="loc_MLCO_ReceivablesFromSubsidiariesCurrent" use="optional" order="13" weight="1"/>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures" xlink:label="loc_us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets" xlink:to="loc_us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures" use="optional" order="14" weight="1"/>
<loc xlink:type="locator" xlink:href="mlco-20231231.xsd#mlco_ReceivablesFromSubsidiariesNonCurrent" xlink:label="loc_MLCO_ReceivablesFromSubsidiariesNonCurrent"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets" xlink:to="loc_MLCO_ReceivablesFromSubsidiariesNonCurrent" use="optional" order="15" weight="1"/>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherReceivableAfterAllowanceForCreditLossNoncurrent" xlink:label="loc_us-gaap_OtherReceivableAfterAllowanceForCreditLossNoncurrent"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets" xlink:to="loc_us-gaap_OtherReceivableAfterAllowanceForCreditLossNoncurrent" use="optional" order="16" weight="1"/>
</calculationLink>
<calculationLink xlink:type="extended" xlink:role="http://www.melco-resorts.com/role/PropertyAndEquipmentNetSummaryOfReversionAssetsDetail">
<loc xlink:type="locator" xlink:href="mlco-20231231.xsd#mlco_ReversionAssetUsageRightsNet" xlink:label="loc_MLCO_ReversionAssetUsageRightsNet"/>
<loc xlink:type="locator" xlink:href="mlco-20231231.xsd#mlco_ReversionAssetUsageRightsAccumulatedDepreciation" xlink:label="loc_MLCO_ReversionAssetUsageRightsAccumulatedDepreciation"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_MLCO_ReversionAssetUsageRightsNet" xlink:to="loc_MLCO_ReversionAssetUsageRightsAccumulatedDepreciation" use="optional" order="1" weight="-1"/>
<loc xlink:type="locator" xlink:href="mlco-20231231.xsd#mlco_ReversionAssetUsageRightsGross" xlink:label="loc_MLCO_ReversionAssetUsageRightsGross"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_MLCO_ReversionAssetUsageRightsNet" xlink:to="loc_MLCO_ReversionAssetUsageRightsGross" use="optional" order="2" weight="1"/>
</calculationLink>
</linkbase>

17 Previous Filings that this Filing References

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 3/31/23  Melco Resorts & Entertainment Ltd 20-F       12/31/22  172:21M                                    Donnelley … Solutions/FA
12/19/22  Melco Resorts & Entertainment Ltd 6-K        12/19/22    4:282K                                   Donnelley … Solutions/FA
 3/31/22  Melco Resorts & Entertainment Ltd 20-F       12/31/21  174:25M                                    Donnelley … Solutions/FA
12/09/21  Melco Resorts & Entertainment Ltd S-8        12/09/21    4:338K                                   Donnelley … Solutions/FA
 3/31/21  Melco Resorts & Entertainment Ltd 20-F       12/31/20  173:26M                                    Donnelley … Solutions/FA
 3/31/20  Melco Resorts & Entertainment Ltd 20-F       12/31/19  161:28M                                    Donnelley … Solutions/FA
 3/29/19  Melco Resorts & Entertainment Ltd 20-F       12/31/18  146:13M                                    Donnelley … Solutions/FA
 4/12/18  Melco Resorts & Entertainment Ltd 20-F       12/31/17  148:13M                                    Donnelley … Solutions/FA
 4/11/17  Melco Resorts & Entertainment Ltd 20-F       12/31/16  142:12M                                    Donnelley … Solutions/FA
12/14/16  Melco Resorts & Entertainment Ltd F-3ASR     12/14/16   14:6.2M                                   Donnelley … Solutions/FA
 4/12/16  Melco Resorts & Entertainment Ltd 20-F       12/31/15  157:15M                                    Donnelley … Solutions/FA
 4/18/13  Melco Resorts & Entertainment Ltd 20-F       12/31/12  168:52M                                    Donnelley … Solutions/FA
11/29/11  Deutsche Bank Tr Co Americas/… Gp F-6 POS    11/29/11    2:587K Melco Resorts & Entertainment Ltd White & Case LLP/FA
 4/01/11  Melco Resorts & Entertainment Ltd 20-F       12/31/10   46:6.6M                                   Donnelley … Solutions/FA
10/18/07  Melco Resorts & Entertainment Ltd F-1                   11:7.8M                                   Donnelley … Solutions/FA
12/11/06  Melco Resorts & Entertainment Ltd F-1/A                 13:6.7M                                   Donnelley … Solutions/FA
12/01/06  Melco Resorts & Entertainment Ltd F-1                   40:11M                                    Donnelley … Solutions/FA
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