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Trupanion, Inc. – ‘10-Q’ for 9/30/19 – ‘EX-101.CAL’

On:  Tuesday, 11/5/19, at 5:33pm ET   ·   As of:  11/6/19   ·   For:  9/30/19   ·   Accession #:  1371285-19-212   ·   File #:  1-36537

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

11/06/19  Trupanion, Inc.                   10-Q        9/30/19   72:6.9M

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

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML   1.14M 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     26K 
 3: EX-31.2     Certification -- §302 - SOA'02                      HTML     26K 
 4: EX-32.1     Certification -- §906 - SOA'02                      HTML     22K 
 5: EX-32.2     Certification -- §906 - SOA'02                      HTML     22K 
57: R1          Cover Page Document                                 HTML     74K 
33: R2          Consolidated Statement of Operations                HTML     82K 
11: R3          Consolidated Statement of Comprehensive Income      HTML     37K 
                Statement                                                        
46: R4          Consolidated Balance Sheet                          HTML    105K 
60: R5          Consolidated Balance Sheet Condensed Consolidated   HTML     41K 
                Balance Sheet Parentheticals                                     
34: R6          Consolidated Statement of Stockholders' Equity      HTML     83K 
                Statement                                                        
14: R7          Consolidated Statement of Cash Flows                HTML    118K 
49: R8          Nature of Operations and Summary of Significant     HTML     31K 
                Accounting Policies                                              
56: R9          Net Loss per Share                                  HTML     77K 
31: R10         Investment Securities (Notes)                       HTML    155K 
22: R11         Other Investments (Notes)                           HTML     27K 
41: R12         Fair Value                                          HTML     78K 
68: R13         Debt                                                HTML     26K 
30: R14         Commitment and Contingencies                        HTML     24K 
21: R15         Claims Reserve                                      HTML     79K 
40: R16         Stock-based Compensation                            HTML     72K 
67: R17         Leases (Notes)                                      HTML     39K 
29: R18         Stockholders' Equity (Notes)                        HTML     28K 
23: R19         Segments                                            HTML    104K 
47: R20         Subsequent Events (Notes)                           HTML     24K 
59: R21         Nature of Operations and Summary of Significant     HTML     43K 
                Accounting Policies (Policies)                                   
35: R22         Other Investments Investment in Variable Interest   HTML     26K 
                Entity (Policies)                                                
13: R23         Other Investments Investment in Joint Venture       HTML     24K 
                (Policies)                                                       
45: R24         Fair Value Notes Receivable (Policies)              HTML     29K 
58: R25         Fair Value Fair Value (Policies)                    HTML     25K 
32: R26         Claims Reserve Claims Reserve (Policies)            HTML     25K 
12: R27         Segments Segments (Policies)                        HTML     24K 
48: R28         Net Loss per Share (Tables)                         HTML     80K 
55: R29         Investment Securities Available-for-Sale (Tables)   HTML     93K 
69: R30         Fair Value (Tables)                                 HTML     75K 
43: R31         Claims Reserve (Tables)                             HTML     80K 
19: R32         Stock-based Compensation (Tables)                   HTML     78K 
27: R33         Stock-based Compensation Stockholder's Equity       HTML     26K 
                (Tables)                                                         
70: R34         Stock-based Compensation Follow-on Public Offering  HTML     24K 
                (Tables)                                                         
44: R35         Stockholders' Equity (Tables)                       HTML     30K 
20: R36         Segments (Tables)                                   HTML    106K 
28: R37         Nature of Operations and Summary of Significant     HTML     22K 
                Accounting Policies (Details) Narrative                          
72: R38         Net Loss per Share (Details) Schedule of            HTML     31K 
                Antidilutive Securities Excluded from Computation                
                of Earnings Per Share                                            
42: R39         Net Loss per Share Computation of Net Income        HTML     50K 
                (Loss) Per Share (Details)                                       
61: R40         Investment Securities (Details) Investment          HTML     58K 
                Schedule                                                         
51: R41         Investment Securities (Details) Available-for-Sale  HTML     32K 
15: R42         Other Investments (Details)                         HTML     31K 
36: R43         Fair Value (Details) Unobservable                   HTML     67K 
62: R44         Fair Value (Details) Narrative                      HTML     23K 
53: R45         Debt (Details) Narrative                            HTML     44K 
16: R46         Claims Reserve (Details) Claims Loss Roll-forward   HTML     57K 
37: R47         Claims Reserve (Details) Narrative                  HTML     38K 
63: R48         Claims Reserve Claims Reserve (Details)             HTML     66K 
50: R49         Stock-based Compensation (Details) Expense          HTML     51K 
                Category                                                         
39: R50         Stock-based Compensation (Details) Options          HTML     62K 
                Granted, Exercised and Forfeited                                 
66: R51         Stock-based Compensation Restricted Stock Awards    HTML     47K 
                (Details)                                                        
25: R52         Stock-based Compensation Stockholder Equity         HTML     34K 
                (Details)                                                        
18: R53         Leases (Details)                                    HTML     41K 
38: R54         Stockholders' Equity (Details)                      HTML     44K 
65: R55         Segments (Details) Business Segment                 HTML     54K 
24: R56         Segments (Details) Revenue by Geography             HTML     29K 
17: R57         Subsequent Events (Details)                         HTML     24K 
52: XML         IDEA XML File -- Filing Summary                      XML    129K 
64: XML         XBRL Instance -- a10-qq32019_htm                     XML   1.60M 
71: EXCEL       IDEA Workbook of Financial Reports                  XLSX     62K 
 7: EX-101.CAL  XBRL Calculations -- trup-20190930_cal               XML    168K 
 8: EX-101.DEF  XBRL Definitions -- trup-20190930_def                XML    350K 
 9: EX-101.LAB  XBRL Labels -- trup-20190930_lab                     XML   1.07M 
10: EX-101.PRE  XBRL Presentations -- trup-20190930_pre              XML    676K 
 6: EX-101.SCH  XBRL Schema -- trup-20190930                         XSD    119K 
26: JSON        XBRL Instance as JSON Data -- MetaLinks              250±   384K 
54: ZIP         XBRL Zipped Folder -- 0001371285-19-000212-xbrl      Zip    229K 


‘EX-101.CAL’   —   XBRL Calculations — trup-20190930_cal


This Exhibit is an XBRL XML File.


                                                                                                                                                                                
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<link:roleRef roleURI="http://www.trupanion.com/role/ClaimsReserveClaimsReserveDetails" xlink:href="trup-20190930.xsd#ClaimsReserveClaimsReserveDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.trupanion.com/role/ClaimsReserveClaimsReservePolicies" xlink:href="trup-20190930.xsd#ClaimsReserveClaimsReservePolicies" xlink:type="simple"/>
<link:roleRef roleURI="http://www.trupanion.com/role/ClaimsReserveDetailsClaimsLossRollForward" xlink:href="trup-20190930.xsd#ClaimsReserveDetailsClaimsLossRollForward" xlink:type="simple"/>
<link:roleRef roleURI="http://www.trupanion.com/role/ClaimsReserveDetailsNarrative" xlink:href="trup-20190930.xsd#ClaimsReserveDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://www.trupanion.com/role/ClaimsReserveTables" xlink:href="trup-20190930.xsd#ClaimsReserveTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.trupanion.com/role/CommitmentAndContingencies" xlink:href="trup-20190930.xsd#CommitmentAndContingencies" xlink:type="simple"/>
<link:roleRef roleURI="http://www.trupanion.com/role/CommitmentAndContingenciesAgreementForPurchaseOfCorporateHeadquarterDetails" xlink:href="trup-20190930.xsd#CommitmentAndContingenciesAgreementForPurchaseOfCorporateHeadquarterDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.trupanion.com/role/CommitmentAndContingenciesObligationForVieDetails" xlink:href="trup-20190930.xsd#CommitmentAndContingenciesObligationForVieDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.trupanion.com/role/ConsolidatedBalanceSheet" xlink:href="trup-20190930.xsd#ConsolidatedBalanceSheet" xlink:type="simple"/>
<link:roleRef roleURI="http://www.trupanion.com/role/ConsolidatedBalanceSheetCondensedConsolidatedBalanceSheetParentheticals" xlink:href="trup-20190930.xsd#ConsolidatedBalanceSheetCondensedConsolidatedBalanceSheetParentheticals" xlink:type="simple"/>
<link:roleRef roleURI="http://www.trupanion.com/role/ConsolidatedStatementOfCashFlows" xlink:href="trup-20190930.xsd#ConsolidatedStatementOfCashFlows" xlink:type="simple"/>
<link:roleRef roleURI="http://www.trupanion.com/role/ConsolidatedStatementOfComprehensiveIncomeStatement" xlink:href="trup-20190930.xsd#ConsolidatedStatementOfComprehensiveIncomeStatement" xlink:type="simple"/>
<link:roleRef roleURI="http://www.trupanion.com/role/ConsolidatedStatementOfOperations" xlink:href="trup-20190930.xsd#ConsolidatedStatementOfOperations" xlink:type="simple"/>
<link:roleRef roleURI="http://www.trupanion.com/role/ConsolidatedStatementOfStockholdersEquityStatement" xlink:href="trup-20190930.xsd#ConsolidatedStatementOfStockholdersEquityStatement" xlink:type="simple"/>
<link:roleRef roleURI="http://www.trupanion.com/role/CoverPageDocument" xlink:href="trup-20190930.xsd#CoverPageDocument" xlink:type="simple"/>
<link:roleRef roleURI="http://www.trupanion.com/role/Debt" xlink:href="trup-20190930.xsd#Debt" xlink:type="simple"/>
<link:roleRef roleURI="http://www.trupanion.com/role/DebtDetailsNarrative" xlink:href="trup-20190930.xsd#DebtDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://www.trupanion.com/role/FairValue" xlink:href="trup-20190930.xsd#FairValue" xlink:type="simple"/>
<link:roleRef roleURI="http://www.trupanion.com/role/FairValueDetailsNarrative" xlink:href="trup-20190930.xsd#FairValueDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://www.trupanion.com/role/FairValueDetailsUnobservable" xlink:href="trup-20190930.xsd#FairValueDetailsUnobservable" xlink:type="simple"/>
<link:roleRef roleURI="http://www.trupanion.com/role/FairValueFairValuePolicies" xlink:href="trup-20190930.xsd#FairValueFairValuePolicies" xlink:type="simple"/>
<link:roleRef roleURI="http://www.trupanion.com/role/FairValueNotesReceivablePolicies" xlink:href="trup-20190930.xsd#FairValueNotesReceivablePolicies" xlink:type="simple"/>
<link:roleRef roleURI="http://www.trupanion.com/role/FairValueTables" xlink:href="trup-20190930.xsd#FairValueTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.trupanion.com/role/InvestmentSecuritiesAvailableForSaleTables" xlink:href="trup-20190930.xsd#InvestmentSecuritiesAvailableForSaleTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.trupanion.com/role/InvestmentSecuritiesDetailsAvailableForSale" xlink:href="trup-20190930.xsd#InvestmentSecuritiesDetailsAvailableForSale" xlink:type="simple"/>
<link:roleRef roleURI="http://www.trupanion.com/role/InvestmentSecuritiesDetailsInvestmentSchedule" xlink:href="trup-20190930.xsd#InvestmentSecuritiesDetailsInvestmentSchedule" xlink:type="simple"/>
<link:roleRef roleURI="http://www.trupanion.com/role/InvestmentSecuritiesNotes" xlink:href="trup-20190930.xsd#InvestmentSecuritiesNotes" xlink:type="simple"/>
<link:roleRef roleURI="http://www.trupanion.com/role/LeasesDetails" xlink:href="trup-20190930.xsd#LeasesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.trupanion.com/role/LeasesNotes" xlink:href="trup-20190930.xsd#LeasesNotes" xlink:type="simple"/>
<link:roleRef roleURI="http://www.trupanion.com/role/LeasesTables" xlink:href="trup-20190930.xsd#LeasesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.trupanion.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPolicies" xlink:href="trup-20190930.xsd#NatureOfOperationsAndSummaryOfSignificantAccountingPolicies" xlink:type="simple"/>
<link:roleRef roleURI="http://www.trupanion.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:href="trup-20190930.xsd#NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://www.trupanion.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesPolicies" xlink:href="trup-20190930.xsd#NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesPolicies" xlink:type="simple"/>
<link:roleRef roleURI="http://www.trupanion.com/role/NetLossPerShare" xlink:href="trup-20190930.xsd#NetLossPerShare" xlink:type="simple"/>
<link:roleRef roleURI="http://www.trupanion.com/role/NetLossPerShareComputationOfNetIncomeLossPerShareDetails" xlink:href="trup-20190930.xsd#NetLossPerShareComputationOfNetIncomeLossPerShareDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.trupanion.com/role/NetLossPerShareDetailsScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShare" xlink:href="trup-20190930.xsd#NetLossPerShareDetailsScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShare" xlink:type="simple"/>
<link:roleRef roleURI="http://www.trupanion.com/role/NetLossPerShareTables" xlink:href="trup-20190930.xsd#NetLossPerShareTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.trupanion.com/role/OtherInvestmentsDetails" xlink:href="trup-20190930.xsd#OtherInvestmentsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.trupanion.com/role/OtherInvestmentsInvestmentInJointVenturePolicies" xlink:href="trup-20190930.xsd#OtherInvestmentsInvestmentInJointVenturePolicies" xlink:type="simple"/>
<link:roleRef roleURI="http://www.trupanion.com/role/OtherInvestmentsInvestmentInVariableInterestEntityPolicies" xlink:href="trup-20190930.xsd#OtherInvestmentsInvestmentInVariableInterestEntityPolicies" xlink:type="simple"/>
<link:roleRef roleURI="http://www.trupanion.com/role/OtherInvestmentsNotes" xlink:href="trup-20190930.xsd#OtherInvestmentsNotes" xlink:type="simple"/>
<link:roleRef roleURI="http://www.trupanion.com/role/Segments" xlink:href="trup-20190930.xsd#Segments" xlink:type="simple"/>
<link:roleRef roleURI="http://www.trupanion.com/role/SegmentsDetailsBusinessSegment" xlink:href="trup-20190930.xsd#SegmentsDetailsBusinessSegment" xlink:type="simple"/>
<link:roleRef roleURI="http://www.trupanion.com/role/SegmentsDetailsRevenueByGeography" xlink:href="trup-20190930.xsd#SegmentsDetailsRevenueByGeography" xlink:type="simple"/>
<link:roleRef roleURI="http://www.trupanion.com/role/SegmentsSegmentsPolicies" xlink:href="trup-20190930.xsd#SegmentsSegmentsPolicies" xlink:type="simple"/>
<link:roleRef roleURI="http://www.trupanion.com/role/SegmentsTables" xlink:href="trup-20190930.xsd#SegmentsTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.trupanion.com/role/StockBasedCompensation" xlink:href="trup-20190930.xsd#StockBasedCompensation" xlink:type="simple"/>
<link:roleRef roleURI="http://www.trupanion.com/role/StockBasedCompensationDetailsExpenseCategory" xlink:href="trup-20190930.xsd#StockBasedCompensationDetailsExpenseCategory" xlink:type="simple"/>
<link:roleRef roleURI="http://www.trupanion.com/role/StockBasedCompensationDetailsOptionsGrantedExercisedAndForfeited" xlink:href="trup-20190930.xsd#StockBasedCompensationDetailsOptionsGrantedExercisedAndForfeited" xlink:type="simple"/>
<link:roleRef roleURI="http://www.trupanion.com/role/StockBasedCompensationFollowOnPublicOfferingTables" xlink:href="trup-20190930.xsd#StockBasedCompensationFollowOnPublicOfferingTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.trupanion.com/role/StockBasedCompensationRestrictedStockAwardsDetails" xlink:href="trup-20190930.xsd#StockBasedCompensationRestrictedStockAwardsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.trupanion.com/role/StockBasedCompensationStockholderEquityDetails" xlink:href="trup-20190930.xsd#StockBasedCompensationStockholderEquityDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.trupanion.com/role/StockBasedCompensationStockholdersEquityTables" xlink:href="trup-20190930.xsd#StockBasedCompensationStockholdersEquityTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.trupanion.com/role/StockBasedCompensationTables" xlink:href="trup-20190930.xsd#StockBasedCompensationTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.trupanion.com/role/StockholdersEquityDetails" xlink:href="trup-20190930.xsd#StockholdersEquityDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.trupanion.com/role/StockholdersEquityNotes" xlink:href="trup-20190930.xsd#StockholdersEquityNotes" xlink:type="simple"/>
<link:roleRef roleURI="http://www.trupanion.com/role/StockholdersEquityTables" xlink:href="trup-20190930.xsd#StockholdersEquityTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.trupanion.com/role/SubsequentEventsDetails" xlink:href="trup-20190930.xsd#SubsequentEventsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.trupanion.com/role/SubsequentEventsNotes" xlink:href="trup-20190930.xsd#SubsequentEventsNotes" xlink:type="simple"/>
<link:roleRef roleURI="http://www.trupanion.com/role/SubsequentEventsTables" xlink:href="trup-20190930.xsd#SubsequentEventsTables" xlink:type="simple"/>
<link:calculationLink xlink:role="http://www.trupanion.com/role/ClaimsReserve" xlink:type="extended"/>
<link:calculationLink xlink:role="http://www.trupanion.com/role/ClaimsReserveClaimsReserveDetails" xlink:type="extended"/>
<link:calculationLink xlink:role="http://www.trupanion.com/role/ClaimsReserveClaimsReservePolicies" xlink:type="extended"/>
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<link:calculationLink xlink:role="http://www.trupanion.com/role/ClaimsReserveDetailsNarrative" xlink:type="extended"/>
<link:calculationLink xlink:role="http://www.trupanion.com/role/ClaimsReserveTables" xlink:type="extended"/>
<link:calculationLink xlink:role="http://www.trupanion.com/role/CommitmentAndContingencies" xlink:type="extended"/>
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<link:calculationLink xlink:role="http://www.trupanion.com/role/CommitmentAndContingenciesObligationForVieDetails" xlink:type="extended"/>
<link:calculationLink xlink:role="http://www.trupanion.com/role/ConsolidatedBalanceSheet" xlink:type="extended">
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