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Life Clips, Inc. – ‘10-K’ for 6/30/18 – ‘EX-101.CAL’

On:  Wednesday, 2/12/20, at 4:26pm ET   ·   For:  6/30/18   ·   Accession #:  1493152-20-2063   ·   File #:  0-55697

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

 2/12/20  Life Clips, Inc.                  10-K        6/30/18   44:2.7M                                   M2 Compliance/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    422K 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     21K 
 3: EX-32.1     Certification -- §906 - SOA'02                      HTML     17K 
40: R1          Document and Entity Information                     HTML     51K 
26: R2          Balance Sheets                                      HTML     71K 
14: R3          Balance Sheets (Parenthetical)                      HTML     37K 
34: R4          Statements of Operations                            HTML     84K 
39: R5          Statements of Changes in Shareholders' Deficit      HTML     78K 
25: R6          Statements of Cash Flows                            HTML     83K 
13: R7          Organization and Operations                         HTML     21K 
33: R8          Summary of Significant Accounting Policies          HTML     42K 
41: R9          Uncertainty of Ability to Continue as a Going       HTML     19K 
                Concern                                                          
30: R10         Notes Payable                                       HTML     20K 
37: R11         Convertible Debt                                    HTML     25K 
22: R12         Derivative Financial Instruments                    HTML     39K 
10: R13         Equity                                              HTML     27K 
31: R14         Income Tax Provision                                HTML     29K 
38: R15         Committments and Contingencies                      HTML     18K 
23: R16         Subsequent Events                                   HTML     24K 
11: R17         Summary of Significant Accounting Policies          HTML     73K 
                (Policies)                                                       
32: R18         Convertible Debt (Tables)                           HTML     22K 
36: R19         Derivative Financial Instruments (Tables)           HTML     41K 
20: R20         Income Tax Provision (Tables)                       HTML     27K 
16: R21         Uncertainty of Ability to Continue as a Going       HTML     18K 
                Concern (Details Narrative)                                      
28: R22         Notes Payable (Details Narrative)                   HTML     36K 
43: R23         Convertible Debt (Details Narrative)                HTML     27K 
21: R24         Convertible Debt - Schedule of Convertible Notes    HTML     52K 
                (Details)                                                        
17: R25         Derivative Financial Instruments - Schedule of      HTML     24K 
                Components of Derivative Liabilities (Details)                   
29: R26         Derivative Financial Instruments - Schedule of      HTML     40K 
                Significant Inputs and Results from Valuation                    
                Assumptions (Details)                                            
44: R27         Derivative Financial Instruments - Schedule of      HTML     27K 
                Changes in Fair Value Inputs and Assumptions                     
                Related to the Compound Embedded Derivatives                     
                (Details)                                                        
19: R28         Equity (Details Narrative)                          HTML     68K 
18: R29         Income Tax Provision (Details Narrative)            HTML     26K 
12: R30         Income Tax Provision - Schedule of Deferred Tax     HTML     24K 
                Assets (Details)                                                 
24: R31         Income Tax Provision - Schedule of Reconciliation   HTML     26K 
                of Income Taxes Computed at the Statutory Rate to                
                the Income Tax Amount Recorded (Details)                         
35: R32         Subsequent Events (Details Narrative)               HTML     51K 
42: XML         IDEA XML File -- Filing Summary                      XML     75K 
15: EXCEL       IDEA Workbook of Financial Reports                  XLSX     41K 
 4: EX-101.INS  XBRL Instance -- lclp-20180630                       XML    610K 
 6: EX-101.CAL  XBRL Calculations -- lclp-20180630_cal               XML    107K 
 7: EX-101.DEF  XBRL Definitions -- lclp-20180630_def                XML    253K 
 8: EX-101.LAB  XBRL Labels -- lclp-20180630_lab                     XML    648K 
 9: EX-101.PRE  XBRL Presentations -- lclp-20180630_pre              XML    406K 
 5: EX-101.SCH  XBRL Schema -- lclp-20180630                         XSD    129K 
27: ZIP         XBRL Zipped Folder -- 0001493152-20-002063-xbrl      Zip     75K 


‘EX-101.CAL’   —   XBRL Calculations — lclp-20180630_cal


This Exhibit is an XBRL XML File.


                                                                                                                                                                                
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<link:roleRef roleURI="http://lifeclips.com/role/SummaryOfSignificantAccountingPolicies" xlink:href="lclp-20180630.xsd#SummaryOfSignificantAccountingPolicies" xlink:type="simple"/>
<link:roleRef roleURI="http://lifeclips.com/role/UncertaintyOfAbilityToContinueAsGoingConcern" xlink:href="lclp-20180630.xsd#UncertaintyOfAbilityToContinueAsGoingConcern" xlink:type="simple"/>
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<link:roleRef roleURI="http://lifeclips.com/role/ConvertibleDebt" xlink:href="lclp-20180630.xsd#ConvertibleDebt" xlink:type="simple"/>
<link:roleRef roleURI="http://lifeclips.com/role/DerivativeFinancialInstruments" xlink:href="lclp-20180630.xsd#DerivativeFinancialInstruments" xlink:type="simple"/>
<link:roleRef roleURI="http://lifeclips.com/role/Equity" xlink:href="lclp-20180630.xsd#Equity" xlink:type="simple"/>
<link:roleRef roleURI="http://lifeclips.com/role/IncomeTaxProvision" xlink:href="lclp-20180630.xsd#IncomeTaxProvision" xlink:type="simple"/>
<link:roleRef roleURI="http://lifeclips.com/role/CommittmentsAndContingencies" xlink:href="lclp-20180630.xsd#CommittmentsAndContingencies" xlink:type="simple"/>
<link:roleRef roleURI="http://lifeclips.com/role/SubsequentEvents" xlink:href="lclp-20180630.xsd#SubsequentEvents" xlink:type="simple"/>
<link:roleRef roleURI="http://lifeclips.com/role/SummaryOfSignificantAccountingPoliciesPolicies" xlink:href="lclp-20180630.xsd#SummaryOfSignificantAccountingPoliciesPolicies" xlink:type="simple"/>
<link:roleRef roleURI="http://lifeclips.com/role/ConvertibleDebtTables" xlink:href="lclp-20180630.xsd#ConvertibleDebtTables" xlink:type="simple"/>
<link:roleRef roleURI="http://lifeclips.com/role/DerivativeFinancialInstrumentsTables" xlink:href="lclp-20180630.xsd#DerivativeFinancialInstrumentsTables" xlink:type="simple"/>
<link:roleRef roleURI="http://lifeclips.com/role/IncomeTaxProvisionTables" xlink:href="lclp-20180630.xsd#IncomeTaxProvisionTables" xlink:type="simple"/>
<link:roleRef roleURI="http://lifeclips.com/role/UncertaintyOfAbilityToContinueAsGoingConcernDetailsNarrative" xlink:href="lclp-20180630.xsd#UncertaintyOfAbilityToContinueAsGoingConcernDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://lifeclips.com/role/NotesPayableDetailsNarrative" xlink:href="lclp-20180630.xsd#NotesPayableDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://lifeclips.com/role/ConvertibleDebtDetailsNarrative" xlink:href="lclp-20180630.xsd#ConvertibleDebtDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://lifeclips.com/role/ConvertibleDebt-ScheduleOfConvertibleNotesDetails" xlink:href="lclp-20180630.xsd#ConvertibleDebt-ScheduleOfConvertibleNotesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://lifeclips.com/role/DerivativeFinancialInstruments-ScheduleOfComponentsOfDerivativeLiabilitiesDetails" xlink:href="lclp-20180630.xsd#DerivativeFinancialInstruments-ScheduleOfComponentsOfDerivativeLiabilitiesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://lifeclips.com/role/DerivativeFinancialInstruments-ScheduleOfSignificantInputsAndResultsFromValuationAssumptionsDetails" xlink:href="lclp-20180630.xsd#DerivativeFinancialInstruments-ScheduleOfSignificantInputsAndResultsFromValuationAssumptionsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://lifeclips.com/role/DerivativeFinancialInstruments-ScheduleOfChangesInFairValueInputsAndAssumptionsRelatedToCompoundEmbeddedDerivativesDetails" xlink:href="lclp-20180630.xsd#DerivativeFinancialInstruments-ScheduleOfChangesInFairValueInputsAndAssumptionsRelatedToCompoundEmbeddedDerivativesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://lifeclips.com/role/EquityDetailsNarrative" xlink:href="lclp-20180630.xsd#EquityDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://lifeclips.com/role/IncomeTaxProvisionDetailsNarrative" xlink:href="lclp-20180630.xsd#IncomeTaxProvisionDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://lifeclips.com/role/IncomeTaxProvision-ScheduleOfDeferredTaxAssetsDetails" xlink:href="lclp-20180630.xsd#IncomeTaxProvision-ScheduleOfDeferredTaxAssetsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://lifeclips.com/role/IncomeTaxProvision-ScheduleOfReconciliationOfIncomeTaxesComputedAtStatutoryRateToIncomeTaxAmountRecordedDetails" xlink:href="lclp-20180630.xsd#IncomeTaxProvision-ScheduleOfReconciliationOfIncomeTaxesComputedAtStatutoryRateToIncomeTaxAmountRecordedDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://lifeclips.com/role/SubsequentEventsDetailsNarrative" xlink:href="lclp-20180630.xsd#SubsequentEventsDetailsNarrative" xlink:type="simple"/>
<link:calculationLink xlink:type="extended" xlink:role="http://lifeclips.com/role/DocumentAndEntityInformation" xlink:title="00000001 - Document - Document and Entity Information"/>
<link:calculationLink xlink:type="extended" xlink:role="http://lifeclips.com/role/BalanceSheets" 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_Assets" xlink:label="loc_us-gaapAssets"/>
<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-gaapAssets" 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_AccountsReceivableNetCurrent" xlink:label="loc_us-gaapAccountsReceivableNetCurrent"/>
<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapAccountsReceivableNetCurrent" xlink:type="arc" weight="1"/>
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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_AccountsPayableCurrent" xlink:label="loc_us-gaapAccountsPayableCurrent"/>
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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_TravelAndEntertainmentExpense" xlink:label="loc_us-gaapTravelAndEntertainmentExpense"/>
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