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Straight Path Communications Inc. – ‘10-K/A’ for 7/31/13 – ‘EX-101.CAL’

On:  Tuesday, 10/29/13, at 5:49pm ET   ·   As of:  10/30/13   ·   For:  7/31/13   ·   Accession #:  1213900-13-5972   ·   File #:  1-36015

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

10/30/13  Straight Path Communications Inc. 10-K/A      7/31/13   54:3.8M                                   Edgar Agents LLC/FA

Amendment to Annual Report   —   Form 10-K   —   Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K/A      Annual Report Amendment                             HTML     55K 
53: R1          Document and Entity Information                     HTML     47K 
35: R2          Combined and Consolidated Balance Sheets            HTML     96K 
32: R3          Combined and Consolidated Balance Sheets            HTML     40K 
                (Parenthetical)                                                  
10: R4          Combined and Consolidated Statements of Operations  HTML     76K 
34: R5          Combined and Consolidated Statements of Equity      HTML     40K 
                (Deficit)                                                        
22: R6          Combined and Consolidated Statements of Cash Flows  HTML     82K 
47: R7          Description of Business and Summary of Significant  HTML    112K 
                Accounting Policies                                              
23: R8          Fair Value Measurements                             HTML     25K 
25: R9          Income Taxes                                        HTML     77K 
11: R10         Accrued Expenses                                    HTML     32K 
24: R11         Note Payable                                        HTML     21K 
46: R12         Equity                                              HTML     31K 
41: R13         Stock-Based Compensation                            HTML     36K 
33: R14         Commitments and Contingencies                       HTML     50K 
50: R15         Related Party Transactions                          HTML     41K 
45: R16         Revenues and Gain on Sale of Rights in Wireless     HTML     33K 
                Spectrum                                                         
 8: R17         Business Segment Information                        HTML     44K 
13: R18         Description of Business and Summary of Significant  HTML    105K 
                Accounting Policies (Policies)                                   
49: R19         Description of Business and Summary of Significant  HTML     36K 
                Accounting Policies (Tables)                                     
52: R20         Income Taxes (Tables)                               HTML     77K 
54: R21         Accrued Expenses (Tables)                           HTML     30K 
51: R22         Related Party Transactions (Tables)                 HTML     31K 
37: R23         Revenues and Gain on Sale of Rights in Wireless     HTML     26K 
                Spectrum (Tables)                                                
12: R24         Business Segment Information (Tables)               HTML     55K 
21: R25         Description of Business and Summary of Significant  HTML     25K 
                Accounting Policies (Details)                                    
16: R26         Description of Business and Summary of Significant  HTML     63K 
                Accounting Policies (Details Textual)                            
15: R27         Income Taxes (Details)                              HTML     30K 
27: R28         Income Taxes (Details 1)                            HTML     45K 
36: R29         Income Taxes (Details 2)                            HTML     30K 
42: R30         Income Taxes (Details 3)                            HTML     25K 
19: R31         Income Taxes (Details Textual)                      HTML     23K 
28: R32         Accrued Expenses (Details)                          HTML     37K 
48: R33         Note Payable (Details)                              HTML     24K 
17: R34         Equity (Details)                                    HTML     25K 
39: R35         Stock-Based Compensation (Details)                  HTML     73K 
40: R36         Commitments and Contingencies (Details)             HTML     70K 
29: R37         Related Party Transactions (Details)                HTML     31K 
14: R38         Related Party Transactions (Details Textual)        HTML     21K 
38: R39         Revenues and Gain on Sale of Rights in Wireless     HTML     23K 
                Spectrum (Details)                                               
18: R40         Revenues and Gain on Sale of Rights in Wireless     HTML     30K 
                Spectrum (Details Textual)                                       
26: R41         Business Segment Information (Details)              HTML     29K 
44: R42         Business Segment Information (Details 1)            HTML     22K 
20: R43         Business Segment Information (Details Textual)      HTML     18K 
31: XML         IDEA XML File -- Filing Summary                      XML     82K 
 9: EXCEL       IDEA Workbook of Financial Reports                  XLSX    108K 
30: EXCEL       IDEA Workbook of Financial Reports (.xls)            XLS    642K 
 2: EX-101.INS  XBRL Instance -- strp-20130731                       XML    858K 
 4: EX-101.CAL  XBRL Calculations -- strp-20130731_cal               XML    111K 
 5: EX-101.DEF  XBRL Definitions -- strp-20130731_def                XML    346K 
 6: EX-101.LAB  XBRL Labels -- strp-20130731_lab                     XML    722K 
 7: EX-101.PRE  XBRL Presentations -- strp-20130731_pre              XML    558K 
 3: EX-101.SCH  XBRL Schema -- strp-20130731                         XSD    114K 
43: ZIP         XBRL Zipped Folder -- 0001213900-13-005972-xbrl      Zip     92K

‘EX-101.CAL’   —   XBRL Calculations — strp-20130731_cal

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<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxReconciliationStateAndLocalIncomeTaxes" xlink:label="loc_us-gaap_IncomeTaxReconciliationStateAndLocalIncomeTaxes"/>
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<roleRef xlink:type="simple" xlink:href="strp-20130731.xsd#AccruedExpensesDetails" roleURI="http://spathinc.com/role/AccruedExpensesDetails"/>
<calculationLink xlink:type="extended" xlink:role="http://spathinc.com/role/AccruedExpensesDetails">
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<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccruedSalesCommissionCurrent" xlink:label="loc_us-gaap_AccruedSalesCommissionCurrent"/>
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<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccruedProfessionalFeesCurrent" xlink:label="loc_us-gaap_AccruedProfessionalFeesCurrent"/>
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<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EmployeeRelatedLiabilitiesCurrent" xlink:label="loc_us-gaap_EmployeeRelatedLiabilitiesCurrent"/>
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<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AccruedLiabilitiesCurrent" xlink:to="loc_us-gaap_OtherAccruedLiabilitiesCurrent" order="50" use="optional" weight="1"/>
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</linkbase>

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