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Acquired Sales Corp – ‘10-K’ for 12/31/19 – ‘EX-101.CAL’

On:  Monday, 3/30/20, at 2:23pm ET   ·   For:  12/31/19   ·   Accession #:  1445866-20-276   ·   File #:  0-52520

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

 3/30/20  Acquired Sales Corp               10-K       12/31/19   45:2.8M                                   C Filings/FA

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    785K 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     19K 
 3: EX-31.2     Certification -- §302 - SOA'02                      HTML     19K 
 4: EX-32.1     Certification -- §906 - SOA'02                      HTML     16K 
14: R1          Document and Entity Information                     HTML     65K 
30: R2          Balance Sheets                                      HTML     96K 
42: R3          Balance Sheets (Parenthetical)                      HTML     36K 
23: R4          Statements of Operations                            HTML     56K 
15: R5          Statements of Shareholders' Equity (Deficit)        HTML     65K 
31: R6          Statements of Cash Flows                            HTML     83K 
43: R7          Note 1 - Basis of Presentation and Significant      HTML     39K 
                Accounting Policies                                              
22: R8          Note 2 - Risks and Uncertainties                    HTML     22K 
16: R9          Note 3 - The Company's Investments In Ablis,        HTML     21K 
                Bendistillery And Bend Spirits                                   
36: R10         Note 4 - Notes Receivable                           HTML     28K 
39: R11         Note 5 - Transactions with Related Parties          HTML     24K 
29: R12         Note 6 - Shareholders' Equity                       HTML     27K 
13: R13         Note 7 - Income Taxes                               HTML     32K 
35: R14         Note 8 - Contingent Contractual Obligations and     HTML     28K 
                Commercial Commitments                                           
38: R15         Note 9 - Subsequent Events                          HTML     26K 
28: R16         Note 1 - Basis of Presentation and Significant      HTML     68K 
                Accounting Policies (Policies)                                   
12: R17         Note 1 - Basis of Presentation and Significant      HTML     22K 
                Accounting Policies (Tables)                                     
34: R18         Note 6 - Shareholders' Equity (Tables)              HTML     26K 
40: R19         Note 7 - Income Taxes (Tables)                      HTML     30K 
25: R20         Note 1 - Basis of Presentation and Significant      HTML     41K 
                Accounting Policies (Details)                                    
21: R21         Note 1 - Basis of Presentation and Significant      HTML     25K 
                Accounting Policies: Basic and Diluted Earnings                  
                (Loss) Per Common Share: Schedule of Earnings Per                
                Share, Basic and Diluted (Details)                               
33: R22         Note 2 - Risks and Uncertainties (Details)          HTML     23K 
45: R23         Note 3 - The Company's Investments In Ablis,        HTML     18K 
                Bendistillery And Bend Spirits (Details)                         
24: R24         Note 4 - Notes Receivable (Details)                 HTML     57K 
20: R25         Note 5 - Amounts Owed To Related Parties (Details)  HTML     70K 
32: R26         Note 6 - Shareholders' Equity (Details)             HTML     34K 
44: R27         Note 6 - Shareholders' Equity: Schedule of          HTML     52K 
                Share-based Compensation, Stock Options and                      
                Warrant Activity (Details)                                       
26: R28         Note 7 - Income Taxes (Details)                     HTML     25K 
19: R29         Note 7 - Income Taxes: Schedule of Effective        HTML     30K 
                Income Tax Rate Reconciliation (Details)                         
11: R30         Note 7 - Income Taxes: Schedule of Deferred Tax     HTML     30K 
                Assets (Details)                                                 
27: R31         Note 8 - Contingent Contractual Obligations and     HTML     47K 
                Commercial Commitments (Details)                                 
41: R32         Note 9 - Subsequent Events (Details)                HTML     51K 
37: XML         IDEA XML File -- Filing Summary                      XML     77K 
18: EXCEL       IDEA Workbook of Financial Reports                  XLSX     42K 
 7: EX-101.INS  XBRL Instance -- aqsp-20191231                       XML    579K 
 5: EX-101.CAL  XBRL Calculations -- aqsp-20191231_cal               XML    118K 
 6: EX-101.DEF  XBRL Definitions -- aqsp-20191231_def                XML    263K 
 8: EX-101.LAB  XBRL Labels -- aqsp-20191231_lab                     XML    533K 
 9: EX-101.PRE  XBRL Presentations -- aqsp-20191231_pre              XML    438K 
10: EX-101.SCH  XBRL Schema -- aqsp-20191231                         XSD    102K 
17: ZIP         XBRL Zipped Folder -- 0001445866-20-000276-xbrl      Zip     72K 


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


This Exhibit is an XBRL XML File.


                                                                                                                                                                                
<?xml version="1.0" standalone="no" encoding="windows-1252"?>
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<!-- Field: Doc-Info; Name: VendorURI; Value: http://www.novaworks.co -->
<!-- Field: Doc-Info; Name: Source; Value: aqsp.xfr; Date: 2020%2D03%2D25T16:32:03Z -->
<!-- Field: Doc-Info; Name: Status; Value: 0x80030000 -->
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<link:roleRef roleURI="http://acquiredsalescorp.com/role/DocumentAndEntityInformation" xlink:href="aqsp-20191231.xsd#DocumentAndEntityInformation" xlink:type="simple"/>
<link:roleRef roleURI="http://acquiredsalescorp.com/role/CondensedBalanceSheets" xlink:href="aqsp-20191231.xsd#CondensedBalanceSheets" xlink:type="simple"/>
<link:roleRef roleURI="http://acquiredsalescorp.com/role/BalanceSheetsParenthetical" xlink:href="aqsp-20191231.xsd#BalanceSheetsParenthetical" xlink:type="simple"/>
<link:roleRef roleURI="http://acquiredsalescorp.com/role/StatementsOfOperations" xlink:href="aqsp-20191231.xsd#StatementsOfOperations" xlink:type="simple"/>
<link:roleRef roleURI="http://acquiredsalescorp.com/role/StatementsOfShareholdersEquityDeficit" xlink:href="aqsp-20191231.xsd#StatementsOfShareholdersEquityDeficit" xlink:type="simple"/>
<link:roleRef roleURI="http://acquiredsalescorp.com/role/StatementsOfCashFlows" xlink:href="aqsp-20191231.xsd#StatementsOfCashFlows" xlink:type="simple"/>
<link:roleRef roleURI="http://acquiredsalescorp.com/role/Note1-BasisOfPresentationAndSignificantAccountingPolicies" xlink:href="aqsp-20191231.xsd#Note1-BasisOfPresentationAndSignificantAccountingPolicies" xlink:type="simple"/>
<link:roleRef roleURI="http://acquiredsalescorp.com/role/Note2-RisksAndUncertainties" xlink:href="aqsp-20191231.xsd#Note2-RisksAndUncertainties" xlink:type="simple"/>
<link:roleRef roleURI="http://acquiredsalescorp.com/role/Note4-CompanysInvestmentsInAblisBendistilleryAndBendSpirits" xlink:href="aqsp-20191231.xsd#Note4-CompanysInvestmentsInAblisBendistilleryAndBendSpirits" xlink:type="simple"/>
<link:roleRef roleURI="http://acquiredsalescorp.com/role/Note3-NotesReceivable" xlink:href="aqsp-20191231.xsd#Note3-NotesReceivable" xlink:type="simple"/>
<link:roleRef roleURI="http://acquiredsalescorp.com/role/Note4-AmountsOwedToRelatedParties" xlink:href="aqsp-20191231.xsd#Note4-AmountsOwedToRelatedParties" xlink:type="simple"/>
<link:roleRef roleURI="http://acquiredsalescorp.com/role/Note5-ShareholdersEquity" xlink:href="aqsp-20191231.xsd#Note5-ShareholdersEquity" xlink:type="simple"/>
<link:roleRef roleURI="http://acquiredsalescorp.com/role/Note6-IncomeTaxes" xlink:href="aqsp-20191231.xsd#Note6-IncomeTaxes" xlink:type="simple"/>
<link:roleRef roleURI="http://acquiredsalescorp.com/role/Note8-ContingentContractualObligationsAndCommercialCommitments" xlink:href="aqsp-20191231.xsd#Note8-ContingentContractualObligationsAndCommercialCommitments" xlink:type="simple"/>
<link:roleRef roleURI="http://acquiredsalescorp.com/role/Note9-SubsequentEvents" xlink:href="aqsp-20191231.xsd#Note9-SubsequentEvents" xlink:type="simple"/>
<link:roleRef roleURI="http://acquiredsalescorp.com/role/Note1-BasisOfPresentationAndSignificantAccountingPoliciesPolicies" xlink:href="aqsp-20191231.xsd#Note1-BasisOfPresentationAndSignificantAccountingPoliciesPolicies" xlink:type="simple"/>
<link:roleRef roleURI="http://acquiredsalescorp.com/role/Note1-BasisOfPresentationAndSignificantAccountingPoliciesTables" xlink:href="aqsp-20191231.xsd#Note1-BasisOfPresentationAndSignificantAccountingPoliciesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://acquiredsalescorp.com/role/Note6-ShareholdersEquityTables" xlink:href="aqsp-20191231.xsd#Note6-ShareholdersEquityTables" xlink:type="simple"/>
<link:roleRef roleURI="http://acquiredsalescorp.com/role/Note6-IncomeTaxesScheduleOfEffectiveIncomeTaxRateReconciliationTables" xlink:href="aqsp-20191231.xsd#Note6-IncomeTaxesScheduleOfEffectiveIncomeTaxRateReconciliationTables" xlink:type="simple"/>
<link:roleRef roleURI="http://acquiredsalescorp.com/role/Note1-BasisOfPresentationAndSignificantAccountingPoliciesDetails" xlink:href="aqsp-20191231.xsd#Note1-BasisOfPresentationAndSignificantAccountingPoliciesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://acquiredsalescorp.com/role/Note1-BasisOfPresentationAndSignificantAccountingPoliciesBasicAndDilutedEarningsLossPerCommonShareScheduleOfEarningsPerShareBasicAndDilutedDetails" xlink:href="aqsp-20191231.xsd#Note1-BasisOfPresentationAndSignificantAccountingPoliciesBasicAndDilutedEarningsLossPerCommonShareScheduleOfEarningsPerShareBasicAndDilutedDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://acquiredsalescorp.com/role/Note2-RisksAndUncertaintiesDetails" xlink:href="aqsp-20191231.xsd#Note2-RisksAndUncertaintiesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://acquiredsalescorp.com/role/Note3-CompanysInvestmentsInAblisBendistilleryAndBendSpiritsDetails" xlink:href="aqsp-20191231.xsd#Note3-CompanysInvestmentsInAblisBendistilleryAndBendSpiritsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://acquiredsalescorp.com/20151231/role/idr_DisclosureNote3NotesReceivableDetails" xlink:href="aqsp-20191231.xsd#idr_DisclosureNote3NotesReceivableDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://acquiredsalescorp.com/role/Note4-AmountsOwedToRelatedPartiesDetails" xlink:href="aqsp-20191231.xsd#Note4-AmountsOwedToRelatedPartiesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://acquiredsalescorp.com/role/Note6-ShareholdersEquityDetails" xlink:href="aqsp-20191231.xsd#Note6-ShareholdersEquityDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://acquiredsalescorp.com/role/Note7-ShareholdersEquityScheduleOfShare-basedCompensationStockOptionsAndWarrantActivityDetails" xlink:href="aqsp-20191231.xsd#Note7-ShareholdersEquityScheduleOfShare-basedCompensationStockOptionsAndWarrantActivityDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://acquiredsalescorp.com/role/Note7-IncomeTaxesDetails" xlink:href="aqsp-20191231.xsd#Note7-IncomeTaxesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://acquiredsalescorp.com/20151231/role/idr_DisclosureNote5IncomeTaxesScheduleOfEffectiveIncomeTaxRateReconciliationDetails" xlink:href="aqsp-20191231.xsd#idr_DisclosureNote5IncomeTaxesScheduleOfEffectiveIncomeTaxRateReconciliationDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://acquiredsalescorp.com/role/Note7-IncomeTaxesScheduleOfDeferredTaxAssetsDetails" xlink:href="aqsp-20191231.xsd#Note7-IncomeTaxesScheduleOfDeferredTaxAssetsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://acquiredsalescorp.com/role/Note8-ContingentContractualObligationsAndCommercialCommitmentsDetails" xlink:href="aqsp-20191231.xsd#Note8-ContingentContractualObligationsAndCommercialCommitmentsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://acquiredsalescorp.com/role/Note9-SubsequentEventsDetails" xlink:href="aqsp-20191231.xsd#Note9-SubsequentEventsDetails" xlink:type="simple"/>
<link:calculationLink xlink:type="extended" xlink:role="http://acquiredsalescorp.com/role/DocumentAndEntityInformation" xlink:title="00000001 - Document - Document and Entity Information"/>
<link:calculationLink xlink:type="extended" xlink:role="http://acquiredsalescorp.com/role/CondensedBalanceSheets" xlink:title="00000002 - Statement - BALANCE SHEETS">
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaapAssetsCurrent"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaapCashAndCashEquivalentsAtCarryingValue"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapCashAndCashEquivalentsAtCarryingValue" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_PrepaidExpenseCurrent" xlink:label="loc_us-gaapPrepaidExpenseCurrent"/>
<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapPrepaidExpenseCurrent" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_NotesReceivableNet" xlink:label="loc_us-gaapNotesReceivableNet"/>
<link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapNotesReceivableNet" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_Assets" xlink:label="loc_us-gaapAssets"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapAssetsCurrent" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="aqsp-20191231.xsd#aqsp_InvestmentInAblis" xlink:label="loc_aqspInvestmentInAblis"/>
<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_aqspInvestmentInAblis" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="aqsp-20191231.xsd#aqsp_InvestmentInBendistilleryAndBendSpirits" xlink:label="loc_aqspInvestmentInBendistilleryAndBendSpirits"/>
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<link:loc xlink:type="locator" xlink:href="aqsp-20191231.xsd#aqsp_AccountsPayableRelatedPartyPayableToWilliamC.Jacobs" xlink:label="loc_aqspAccountsPayableRelatedPartyPayableToWilliamC.Jacobs"/>
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<link:loc xlink:type="locator" xlink:href="aqsp-20191231.xsd#aqsp_AccountsPayableRelatedPartyPayableToGerardM.Jacobs" xlink:label="loc_aqspAccountsPayableRelatedPartyPayableToGerardM.Jacobs"/>
<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAccountsPayableRelatedPartiesCurrent" xlink:to="loc_aqspAccountsPayableRelatedPartyPayableToGerardM.Jacobs" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="aqsp-20191231.xsd#aqsp_AccountsPayableRelatedPartyPayableToOtherRelatedParty" xlink:label="loc_aqspAccountsPayableRelatedPartyPayableToOtherRelatedParty"/>
<link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAccountsPayableRelatedPartiesCurrent" xlink:to="loc_aqspAccountsPayableRelatedPartyPayableToOtherRelatedParty" xlink:type="arc" weight="1"/>
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<link:loc xlink:type="locator" xlink:href="aqsp-20191231.xsd#aqsp_NotesPayablePayableToJoshuaA.Bloom" xlink:label="loc_aqspNotesPayablePayableToJoshuaA.Bloom"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNotesPayableRelatedPartiesClassifiedCurrent" xlink:to="loc_aqspNotesPayablePayableToJoshuaA.Bloom" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="aqsp-20191231.xsd#aqsp_NotesPayablePayableToGerardM.Jacobs" xlink:label="loc_aqspNotesPayablePayableToGerardM.Jacobs"/>
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<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_InterestPayableCurrent" xlink:label="loc_us-gaapInterestPayableCurrent"/>
<link:loc xlink:type="locator" xlink:href="aqsp-20191231.xsd#aqsp_InterestPayableToJoshuaA.Bloom" xlink:label="loc_aqspInterestPayableToJoshuaA.Bloom"/>
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<link:loc xlink:type="locator" xlink:href="aqsp-20191231.xsd#aqsp_InterestPayableToGerardM.Jacobs" xlink:label="loc_aqspInterestPayableToGerardM.Jacobs"/>
<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapInterestPayableCurrent" xlink:to="loc_aqspInterestPayableToGerardM.Jacobs" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_PreferredStockRedemptionAmount" xlink:label="loc_us-gaapPreferredStockRedemptionAmount"/>
<link:loc xlink:type="locator" xlink:href="aqsp-20191231.xsd#aqsp_SeriesAConvertiblePreferredStockDividendsPayable" xlink:label="loc_aqspSeriesAConvertiblePreferredStockDividendsPayable"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapPreferredStockRedemptionAmount" xlink:to="loc_aqspSeriesAConvertiblePreferredStockDividendsPayable" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="aqsp-20191231.xsd#aqsp_SeriesBConvertiblePreferredStockDividendsPayable" xlink:label="loc_aqspSeriesBConvertiblePreferredStockDividendsPayable"/>
<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapPreferredStockRedemptionAmount" xlink:to="loc_aqspSeriesBConvertiblePreferredStockDividendsPayable" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_us-gaapLiabilitiesCurrent"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapAccountsPayableRelatedPartiesCurrent" xlink:type="arc" weight="1"/>
<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapNotesPayableRelatedPartiesClassifiedCurrent" xlink:type="arc" weight="1"/>
<link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapInterestPayableCurrent" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_AccountsPayableTradeCurrent" xlink:label="loc_us-gaapAccountsPayableTradeCurrent"/>
<link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapAccountsPayableTradeCurrent" xlink:type="arc" weight="1"/>
<link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapPreferredStockRedemptionAmount" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="loc_us-gaapRetainedEarningsAccumulatedDeficit"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapRetainedEarningsAccumulatedDeficit" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_AdditionalPaidInCapital" xlink:label="loc_us-gaapAdditionalPaidInCapital"/>
<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapAdditionalPaidInCapital" xlink:type="arc" weight="1"/>
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