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Arc Document Solutions, Inc. – ‘10-K’ for 12/31/19 – ‘EX-101.CAL’

On:  Thursday, 3/12/20, at 2:17pm ET   ·   For:  12/31/19   ·   Accession #:  1305168-20-4   ·   File #:  1-32407

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

 3/12/20  Arc Document Solutions, Inc.      10-K       12/31/19   84:8.2M

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

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML    702K 
 2: EX-10.43    Material Contract                                   HTML     29K 
 3: EX-21.1     Subsidiaries List                                   HTML     50K 
 4: EX-23.1     Consent of Experts or Counsel                       HTML     25K 
 5: EX-31.1     Certification -- §302 - SOA'02                      HTML     30K 
 6: EX-31.2     Certification -- §302 - SOA'02                      HTML     30K 
 7: EX-32.1     Certification -- §906 - SOA'02                      HTML     26K 
 8: EX-32.2     Certification -- §906 - SOA'02                      HTML     26K 
40: R1          Document and Entity Information                     HTML     58K 
69: R2          Consolidated Balance Sheets                         HTML    130K 
60: R3          Consolidated Balance Sheets (Parenthetical)         HTML     54K 
15: R4          Consolidated Statements of Operations               HTML     95K 
37: R5          Consolidated Statements of Comprehensive Income     HTML     49K 
66: R6          Consolidated Statements of Equity Statement         HTML     63K 
57: R7          Consolidated Statements of Cash Flows               HTML    126K 
18: R8          Description of Business and Basis of Presentation   HTML     32K 
36: R9          Summary of Significant Accounting Policies          HTML    160K 
42: R10         Restructuring                                       HTML     28K 
20: R11         Goodwill and Other Intangibles                      HTML     74K 
64: R12         Property and Equipment                              HTML     38K 
74: R13         Long-Term Debt                                      HTML     53K 
43: R14         Commitments and Contingencies                       HTML     29K 
21: R15         Leasing                                             HTML    379K 
65: R16         Income Taxes                                        HTML    108K 
75: R17         Employee Stock Purchase Plan and Stock Plan         HTML    105K 
45: R18         Retirement Plans                                    HTML     28K 
19: R19         Fair Value Measurements                             HTML     42K 
49: R20         Summary of Significant Accounting Policies          HTML    175K 
                (Policies)                                                       
76: R21         Summary of Significant Accounting Policies          HTML    115K 
                (Tables)                                                         
30: R22         Goodwill and Other Intangibles (Tables)             HTML     72K 
24: R23         Property and Equipment (Tables)                     HTML     41K 
50: R24         Long-Term Debt (Tables)                             HTML     44K 
77: R25         Leasing (Tables)                                    HTML    143K 
31: R26         Income Taxes (Tables)                               HTML     98K 
25: R27         Employee Stock Purchase Plan and Stock Plan         HTML    102K 
                (Tables)                                                         
48: R28         Fair Value Measurements (Tables)                    HTML     40K 
78: R29         Summary of Significant Accounting Policies - Cash   HTML     30K 
                Equivalents (Details)                                            
73: R30         Summary of Significant Accounting Policies -        HTML     39K 
                Concentrations of Credit Risk and Significant                    
                Vendors (Details)                                                
62: R31         Summary of Significant Accounting Policies -        HTML     33K 
                Summary of Allowance for Doubtful Accounts                       
                (Details)                                                        
23: R32         Summary of Significant Accounting Policies -        HTML     62K 
                Narrative (Details)                                              
47: R33         Summary of Significant Accounting Policies -        HTML     56K 
                Property and Equipment and Impairment of                         
                Long-Lived Assets (Details)                                      
72: R34         Summary of Significant Accounting Policies -        HTML     27K 
                Goodwill and Other Intangible Assets (Details)                   
61: R35         Summary of Significant Accounting Policies -        HTML     50K 
                Revenue Recognition (Details)                                    
22: R36         Summary of Significant Accounting Policies -        HTML     40K 
                Schedule of Segment and Geographic Reporting                     
                (Details)                                                        
46: R37         Summary of Significant Accounting Policies -        HTML     47K 
                Stock-Based Compensation (Details)                               
71: R38         Summary of Significant Accounting Policies -        HTML     33K 
                Schedule of Basic and Diluted Earnings Per Share                 
                (Details)                                                        
63: R39         Summary of Significant Accounting Policies -        HTML     31K 
                Recently Adopted Accounting Pronouncements                       
                (Details)                                                        
84: R40         Restructuring (Details)                             HTML     36K 
54: R41         Goodwill and Other Intangibles - Schedule of        HTML     32K 
                Goodwill (Details)                                               
27: R42         Goodwill and Other Intangibles - Schedule of Other  HTML     37K 
                Intangible Assets Resulting from Business                        
                Acquisitions (Details)                                           
33: R43         Goodwill and Other Intangibles - Schedule of        HTML     41K 
                Estimated Future Amortization Expense (Details)                  
83: R44         Property and Equipment - Schedule of Property and   HTML     48K 
                Equipment (Details)                                              
53: R45         Property and Equipment - Narrative (Details)        HTML     27K 
26: R46         Long-Term Debt - Schedule of Long-Term Debt         HTML     60K 
                (Details)                                                        
32: R47         Long-Term Debt - Narrative (Details)                HTML     73K 
82: R48         Leasing - Additional Information, Lessee (Details)  HTML     39K 
55: R49         Leasing - Lessee, Operating and Financing Lease     HTML     46K 
                Components and Classifications (Details)                         
58: R50         Leasing - Components of Lease Cost (Details)        HTML     46K 
67: R51         Leasing - Maturity of Lease Liabilities (Details)   HTML     77K 
38: R52         Leasing - Maturity of Lease Liabilities, before     HTML     63K 
                Adoption of New Standard (Details)                               
16: R53         Leasing - Weighted Average Remaining Lease Term     HTML     36K 
                and Discount Rate (Details)                                      
59: R54         Leasing - Cash Paid for Amount Included in the      HTML     31K 
                Measurement of Lease Liabilities (Details)                       
68: R55         Leasing - Additional Information, Lessor (Details)  HTML     35K 
39: R56         Income Taxes - Narrative (Details)                  HTML     50K 
17: R57         Income Taxes - Schedule of Income Tax Provision     HTML     55K 
                (Details)                                                        
56: R58         Income Taxes - Schedule of Deferred Tax Assets and  HTML     75K 
                Liabilities (Details)                                            
70: R59         Income Taxes - Schedule of Effective Income Tax     HTML     52K 
                Rate Reconciliation (Details)                                    
34: R60         Employee Stock Purchase Plan and Stock Plan -       HTML     78K 
                Narrative (Details)                                              
28: R61         Employee Stock Purchase Plan and Stock Plan -       HTML     30K 
                Schedule of Employee Share Purchases (Details)                   
51: R62         Employee Stock Purchase Plan and Stock Plan -       HTML     78K 
                Schedule of Stock Option Plan Activity (Details)                 
80: R63         Employee Stock Purchase Plan and Stock Plan -       HTML     50K 
                Schedule of Non-vested Stock Options (Details)                   
35: R64         Employee Stock Purchase Plan and Stock Plan -       HTML     50K 
                Schedule of Range of Exercise Price for Options                  
                Outstanding (Details)                                            
29: R65         Employee Stock Purchase Plan and Stock Plan -       HTML     50K 
                Schedule of Nonvested Restricted Stock Options                   
                (Details)                                                        
52: R66         Retirement Plans (Details)                          HTML     36K 
81: R67         Fair Value Measurements (Details)                   HTML     32K 
41: XML         IDEA XML File -- Filing Summary                      XML    147K 
44: EXCEL       IDEA Workbook of Financial Reports                  XLSX     94K 
 9: EX-101.INS  XBRL Instance -- arc-20191231                        XML   2.15M 
11: EX-101.CAL  XBRL Calculations -- arc-20191231_cal                XML    306K 
12: EX-101.DEF  XBRL Definitions -- arc-20191231_def                 XML    553K 
13: EX-101.LAB  XBRL Labels -- arc-20191231_lab                      XML   1.85M 
14: EX-101.PRE  XBRL Presentations -- arc-20191231_pre               XML   1.08M 
10: EX-101.SCH  XBRL Schema -- arc-20191231                          XSD    152K 
79: ZIP         XBRL Zipped Folder -- 0001305168-20-000004-xbrl      Zip    255K 


‘EX-101.CAL’   —   XBRL Calculations — arc-20191231_cal


This Exhibit is an XBRL XML File.


                                                                                                                                                                                
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<link:roleRef roleURI="http://www.e-arc.com/role/ConsolidatedStatementsOfComprehensiveIncome" xlink:href="arc-20191231.xsd#ConsolidatedStatementsOfComprehensiveIncome" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/ConsolidatedStatementsOfEquityStatement" xlink:href="arc-20191231.xsd#ConsolidatedStatementsOfEquityStatement" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/ConsolidatedStatementsOfOperations" xlink:href="arc-20191231.xsd#ConsolidatedStatementsOfOperations" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/DescriptionOfBusinessAndBasisOfPresentation" xlink:href="arc-20191231.xsd#DescriptionOfBusinessAndBasisOfPresentation" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/DocumentAndEntityInformation" xlink:href="arc-20191231.xsd#DocumentAndEntityInformation" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/EmployeeStockPurchasePlanAndStockPlan" xlink:href="arc-20191231.xsd#EmployeeStockPurchasePlanAndStockPlan" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/EmployeeStockPurchasePlanAndStockPlanNarrativeDetails" xlink:href="arc-20191231.xsd#EmployeeStockPurchasePlanAndStockPlanNarrativeDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/EmployeeStockPurchasePlanAndStockPlanScheduleOfEmployeeSharePurchasesDetails" xlink:href="arc-20191231.xsd#EmployeeStockPurchasePlanAndStockPlanScheduleOfEmployeeSharePurchasesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/EmployeeStockPurchasePlanAndStockPlanScheduleOfNonVestedStockOptionsDetails" xlink:href="arc-20191231.xsd#EmployeeStockPurchasePlanAndStockPlanScheduleOfNonVestedStockOptionsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/EmployeeStockPurchasePlanAndStockPlanScheduleOfNonvestedRestrictedStockOptionsDetails" xlink:href="arc-20191231.xsd#EmployeeStockPurchasePlanAndStockPlanScheduleOfNonvestedRestrictedStockOptionsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/EmployeeStockPurchasePlanAndStockPlanScheduleOfRangeOfExercisePriceForOptionsOutstandingDetails" xlink:href="arc-20191231.xsd#EmployeeStockPurchasePlanAndStockPlanScheduleOfRangeOfExercisePriceForOptionsOutstandingDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/EmployeeStockPurchasePlanAndStockPlanScheduleOfStockOptionPlanActivityDetails" xlink:href="arc-20191231.xsd#EmployeeStockPurchasePlanAndStockPlanScheduleOfStockOptionPlanActivityDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/EmployeeStockPurchasePlanAndStockPlanTables" xlink:href="arc-20191231.xsd#EmployeeStockPurchasePlanAndStockPlanTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/FairValueMeasurements" xlink:href="arc-20191231.xsd#FairValueMeasurements" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/FairValueMeasurementsDetails" xlink:href="arc-20191231.xsd#FairValueMeasurementsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/FairValueMeasurementsTables" xlink:href="arc-20191231.xsd#FairValueMeasurementsTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/GoodwillAndOtherIntangibles" xlink:href="arc-20191231.xsd#GoodwillAndOtherIntangibles" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/GoodwillAndOtherIntangiblesScheduleOfEstimatedFutureAmortizationExpenseDetails" xlink:href="arc-20191231.xsd#GoodwillAndOtherIntangiblesScheduleOfEstimatedFutureAmortizationExpenseDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/GoodwillAndOtherIntangiblesScheduleOfGoodwillDetails" xlink:href="arc-20191231.xsd#GoodwillAndOtherIntangiblesScheduleOfGoodwillDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/GoodwillAndOtherIntangiblesScheduleOfOtherIntangibleAssetsResultingFromBusinessAcquisitionsDetails" xlink:href="arc-20191231.xsd#GoodwillAndOtherIntangiblesScheduleOfOtherIntangibleAssetsResultingFromBusinessAcquisitionsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/GoodwillAndOtherIntangiblesTables" xlink:href="arc-20191231.xsd#GoodwillAndOtherIntangiblesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/IncomeTaxes" xlink:href="arc-20191231.xsd#IncomeTaxes" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/IncomeTaxesNarrativeDetails" xlink:href="arc-20191231.xsd#IncomeTaxesNarrativeDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/IncomeTaxesScheduleOfDeferredTaxAssetsAndLiabilitiesDetails" xlink:href="arc-20191231.xsd#IncomeTaxesScheduleOfDeferredTaxAssetsAndLiabilitiesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/IncomeTaxesScheduleOfEffectiveIncomeTaxRateReconciliationDetails" xlink:href="arc-20191231.xsd#IncomeTaxesScheduleOfEffectiveIncomeTaxRateReconciliationDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/IncomeTaxesScheduleOfIncomeTaxProvisionDetails" xlink:href="arc-20191231.xsd#IncomeTaxesScheduleOfIncomeTaxProvisionDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/IncomeTaxesTables" xlink:href="arc-20191231.xsd#IncomeTaxesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/Leasing" xlink:href="arc-20191231.xsd#Leasing" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/LeasingAdditionalInformationLesseeDetails" xlink:href="arc-20191231.xsd#LeasingAdditionalInformationLesseeDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/LeasingAdditionalInformationLessorDetails" xlink:href="arc-20191231.xsd#LeasingAdditionalInformationLessorDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/LeasingCashPaidForAmountIncludedInMeasurementOfLeaseLiabilitiesDetails" xlink:href="arc-20191231.xsd#LeasingCashPaidForAmountIncludedInMeasurementOfLeaseLiabilitiesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/LeasingComponentsOfLeaseCostDetails" xlink:href="arc-20191231.xsd#LeasingComponentsOfLeaseCostDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/LeasingLesseeOperatingAndFinancingLeaseComponentsAndClassificationsDetails" xlink:href="arc-20191231.xsd#LeasingLesseeOperatingAndFinancingLeaseComponentsAndClassificationsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/LeasingMaturityOfLeaseLiabilitiesBeforeAdoptionOfNewStandardDetails" xlink:href="arc-20191231.xsd#LeasingMaturityOfLeaseLiabilitiesBeforeAdoptionOfNewStandardDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/LeasingMaturityOfLeaseLiabilitiesDetails" xlink:href="arc-20191231.xsd#LeasingMaturityOfLeaseLiabilitiesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/LeasingMaturityOfLeaseLiabilitiesDetailsCalc2" xlink:href="arc-20191231.xsd#LeasingMaturityOfLeaseLiabilitiesDetailsCalc2" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/LeasingTables" xlink:href="arc-20191231.xsd#LeasingTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/LeasingWeightedAverageRemainingLeaseTermAndDiscountRateDetails" xlink:href="arc-20191231.xsd#LeasingWeightedAverageRemainingLeaseTermAndDiscountRateDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/LongTermDebt" xlink:href="arc-20191231.xsd#LongTermDebt" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/LongTermDebtNarrativeDetails" xlink:href="arc-20191231.xsd#LongTermDebtNarrativeDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/LongTermDebtScheduleOfLongTermDebtDetails" xlink:href="arc-20191231.xsd#LongTermDebtScheduleOfLongTermDebtDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/LongTermDebtScheduleOfLongTermDebtDetailsCalc2" xlink:href="arc-20191231.xsd#LongTermDebtScheduleOfLongTermDebtDetailsCalc2" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/LongTermDebtTables" xlink:href="arc-20191231.xsd#LongTermDebtTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/PropertyAndEquipment" xlink:href="arc-20191231.xsd#PropertyAndEquipment" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/PropertyAndEquipmentNarrativeDetails" xlink:href="arc-20191231.xsd#PropertyAndEquipmentNarrativeDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/PropertyAndEquipmentScheduleOfPropertyAndEquipmentDetails" xlink:href="arc-20191231.xsd#PropertyAndEquipmentScheduleOfPropertyAndEquipmentDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/PropertyAndEquipmentTables" xlink:href="arc-20191231.xsd#PropertyAndEquipmentTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/Restructuring" xlink:href="arc-20191231.xsd#Restructuring" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/RestructuringDetails" xlink:href="arc-20191231.xsd#RestructuringDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/RetirementPlans" xlink:href="arc-20191231.xsd#RetirementPlans" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/RetirementPlansDetails" xlink:href="arc-20191231.xsd#RetirementPlansDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/SummaryOfSignificantAccountingPolicies" xlink:href="arc-20191231.xsd#SummaryOfSignificantAccountingPolicies" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/SummaryOfSignificantAccountingPoliciesCashEquivalentsDetails" xlink:href="arc-20191231.xsd#SummaryOfSignificantAccountingPoliciesCashEquivalentsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/SummaryOfSignificantAccountingPoliciesConcentrationsOfCreditRiskAndSignificantVendorsDetails" xlink:href="arc-20191231.xsd#SummaryOfSignificantAccountingPoliciesConcentrationsOfCreditRiskAndSignificantVendorsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/SummaryOfSignificantAccountingPoliciesGoodwillAndOtherIntangibleAssetsDetails" xlink:href="arc-20191231.xsd#SummaryOfSignificantAccountingPoliciesGoodwillAndOtherIntangibleAssetsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/SummaryOfSignificantAccountingPoliciesNarrativeDetails" xlink:href="arc-20191231.xsd#SummaryOfSignificantAccountingPoliciesNarrativeDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/SummaryOfSignificantAccountingPoliciesPolicies" xlink:href="arc-20191231.xsd#SummaryOfSignificantAccountingPoliciesPolicies" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/SummaryOfSignificantAccountingPoliciesPropertyAndEquipmentAndImpairmentOfLongLivedAssetsDetails" xlink:href="arc-20191231.xsd#SummaryOfSignificantAccountingPoliciesPropertyAndEquipmentAndImpairmentOfLongLivedAssetsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/SummaryOfSignificantAccountingPoliciesRecentlyAdoptedAccountingPronouncementsDetails" xlink:href="arc-20191231.xsd#SummaryOfSignificantAccountingPoliciesRecentlyAdoptedAccountingPronouncementsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/SummaryOfSignificantAccountingPoliciesRevenueRecognitionDetails" xlink:href="arc-20191231.xsd#SummaryOfSignificantAccountingPoliciesRevenueRecognitionDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/SummaryOfSignificantAccountingPoliciesScheduleOfBasicAndDilutedEarningsPerShareDetails" xlink:href="arc-20191231.xsd#SummaryOfSignificantAccountingPoliciesScheduleOfBasicAndDilutedEarningsPerShareDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/SummaryOfSignificantAccountingPoliciesScheduleOfSegmentAndGeographicReportingDetails" xlink:href="arc-20191231.xsd#SummaryOfSignificantAccountingPoliciesScheduleOfSegmentAndGeographicReportingDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/SummaryOfSignificantAccountingPoliciesStockBasedCompensationDetails" xlink:href="arc-20191231.xsd#SummaryOfSignificantAccountingPoliciesStockBasedCompensationDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/SummaryOfSignificantAccountingPoliciesSummaryOfAllowanceForDoubtfulAccountsDetails" xlink:href="arc-20191231.xsd#SummaryOfSignificantAccountingPoliciesSummaryOfAllowanceForDoubtfulAccountsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.e-arc.com/role/SummaryOfSignificantAccountingPoliciesTables" xlink:href="arc-20191231.xsd#SummaryOfSignificantAccountingPoliciesTables" xlink:type="simple"/>
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4 Subsequent Filings that Reference this Filing

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

 2/29/24  Arc Document Solutions, Inc.      10-K       12/31/23   85:8.6M
 2/23/23  Arc Document Solutions, Inc.      10-K       12/31/22   82:9.1M
 2/24/22  Arc Document Solutions, Inc.      10-K       12/31/21   81:9M
 2/24/21  Arc Document Solutions, Inc.      10-K       12/31/20   82:9M
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