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Blue Bird Corp – ‘10-K’ for 9/28/19 – ‘EX-101.CAL’

On:  Thursday, 12/12/19, at 1:40pm ET   ·   For:  9/28/19   ·   Accession #:  1589526-19-54   ·   File #:  1-36267

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

12/12/19  Blue Bird Corp                    10-K        9/28/19  116:11M

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   1.05M 
 2: EX-10.8     Material Contract                                   HTML     60K 
 3: EX-10.9     Material Contract                                   HTML     52K 
 4: EX-21.1     Subsidiaries List                                   HTML     33K 
 5: EX-23.1     Consent of Experts or Counsel                       HTML     30K 
 6: EX-31.1     Certification -- §302 - SOA'02                      HTML     37K 
 7: EX-31.2     Certification -- §302 - SOA'02                      HTML     37K 
 8: EX-32.1     Certification -- §906 - SOA'02                      HTML     35K 
 9: EX-32.2     Certification -- §906 - SOA'02                      HTML     34K 
82: R1          Document and Entity Information                     HTML     64K 
21: R2          Consolidated Balance Sheets                         HTML    147K 
62: R3          Consolidated Balance Sheets (Parenthetical)         HTML     49K 
93: R4          Consolidated Statements of Operations               HTML     97K 
84: R5          Consolidated Statements of Comprehensive Income     HTML     48K 
22: R6          Consolidated Statements of Cash Flows               HTML    158K 
63: R7          Consolidated Statement of Stockholders' Deficit     HTML    107K 
96: R8          Nature of Business and Basis of Presentation        HTML     40K 
81: R9          Summary of Significant Accounting Policies          HTML    120K 
43: R10         Supplemental Financial Information                  HTML     80K 
30: R11         Inventories                                         HTML     40K 
66: R12         Property, Plant and Equipment                       HTML     51K 
104: R13         Goodwill                                            HTML     54K  
44: R14         Intangible Assets                                   HTML     71K 
31: R15         Debt                                                HTML     73K 
67: R16         Income Taxes                                        HTML    130K 
105: R17         Guarantees, Commitments and Contingencies           HTML    116K  
46: R18         Segment Information                                 HTML     85K 
29: R19         Revenue                                             HTML     51K 
90: R20         Stockholders' Deficit                               HTML     39K 
101: R21         Earnings Per Share                                  HTML     72K  
64: R22         Share-Based Compensation                            HTML     83K 
25: R23         Benefit Plans                                       HTML    168K 
91: R24         Equity Investment in Affiliate                      HTML     38K 
102: R25         Accumulated Other Comprehensive Income              HTML     70K  
65: R26         Schedule II - Valuation and Qualifying Accounts     HTML     58K 
26: R27         Summary of Significant Accounting Policies          HTML    193K 
                (Policies)                                                       
89: R28         Summary of Significant Accounting Policies          HTML     80K 
                (Tables)                                                         
103: R29         Supplemental Financial Information (Tables)         HTML     74K  
108: R30         Inventories (Tables)                                HTML     41K  
70: R31         Property, Plant and Equipment (Tables)              HTML     53K 
28: R32         Goodwill (Tables)                                   HTML     53K 
42: R33         Intangible Assets (Tables)                          HTML    102K 
107: R34         Debt (Tables)                                       HTML     52K  
69: R35         Income Taxes (Tables)                               HTML    129K 
27: R36         Guarantees, Commitments and Contingencies (Tables)  HTML    131K 
41: R37         Segment Information (Tables)                        HTML     91K 
106: R38         Revenue (Tables)                                    HTML     47K  
71: R39         Earnings Per Common Share (Tables)                  HTML     72K 
95: R40         Share Based Compensation (Tables)                   HTML     77K 
80: R41         Benefit Plans (Tables)                              HTML    161K 
24: R42         Accumulated Other Comprehensive Income (Tables)     HTML     70K 
61: R43         Nature of Business and Basis of Presentation -      HTML     39K 
                Narrative (Details)                                              
94: R44         Summary of Significant Accounting Policies -        HTML     82K 
                Narrative (Details)                                              
79: R45         Summary of Significant Accounting Policies -        HTML     45K 
                Useful Lives of Property, Plant and Equipment                    
                (Details)                                                        
23: R46         Summary of Significant Accounting Policies -        HTML     50K 
                Schedule of Previously Reported Results of                       
                Operations (Details)                                             
60: R47         Supplemental Financial Information - Accounts       HTML     39K 
                Receivable (Details)                                             
92: R48         Supplemental Financial Information - Product        HTML     38K 
                Warranty Rollforward (Details)                                   
83: R49         Supplemental Financial Information - Extended       HTML     37K 
                Warranty Income (Details)                                        
73: R50         Supplemental Financial Information - Remaining      HTML     38K 
                Performance Obligation (Details)                                 
110: R51         Supplemental Financial Information - Self           HTML     37K  
                Insurance (Details)                                              
53: R52         Supplemental Financial Information - Narrative      HTML     40K 
                (Details)                                                        
39: R53         Supplemental Financial Information - Derivative     HTML     40K 
                Instruments (Details)                                            
74: R54         Inventories (Details)                               HTML     42K 
111: R55         Property, Plant and Equipment (Details)             HTML     62K  
54: R56         Goodwill (Details)                                  HTML     43K 
40: R57         Intangible Assets (Details)                         HTML     54K 
72: R58         Intangible Assets - Narrative (Details)             HTML     43K 
112: R59         Intangible Assets Schedule of Expected              HTML     47K  
                Amortization Expense (Details)                                   
55: R60         Debt - Schedule of Long-term Debt (Details)         HTML     44K 
17: R61         Debt - Narrative (Details)                          HTML     93K 
85: R62         Debt Debt - Covenants (Details)                     HTML     54K 
97: R63         Debt - Maturity Schedule (Details)                  HTML     45K 
58: R64         Income Taxes - Income Tax (Benefit) Expense         HTML     58K 
                (Details)                                                        
20: R65         Income Taxes (Details)                              HTML     48K 
88: R66         Income Taxes - Effective Income Tax Rate            HTML     66K 
                Reconciliation (Details)                                         
100: R67         Income Taxes - Unrecognized Tax Benefits (Details)  HTML     36K  
59: R68         Income Taxes - Deferred Tax Assets and Liabilities  HTML     78K 
                (Details)                                                        
16: R69         Guarantees, Commitments and Contingencies -         HTML     78K 
                Narrative (Details)                                              
36: R70         Guarantees, Commitments and Contingencies           HTML     51K 
                Guarantees, Commitments and Contingencies -                      
                Schedule of Lease Amounts included on the                        
                Consolidated Balance Sheets (Details)                            
52: R71         Guarantees, Commitments and Contingencies -         HTML     43K 
                Schedule of Lease Costs (Details)                                
116: R72         Guarantees, Commitments and Contingencies -         HTML     88K  
                Schedule of Lease Liability Maturities (Details)                 
78: R73         Guarantees, Commitments and Contingencies - Lease   HTML     42K 
                Terms and Discount Rates (Details)                               
32: R74         Guarantees, Commitments and Contingencies -         HTML     44K 
                Supplemental Cash Flow Information (Details)                     
49: R75         Guarantees, Commitments and Contingencies -         HTML     33K 
                Purchase Commitments (Details)                                   
113: R76         Segment Information (Details)                       HTML     59K  
75: R77         Segment Information - Reconciliation of Segment     HTML     58K 
                Gross Profit (Details)                                           
38: R78         Revenue (Details)                                   HTML     57K 
48: R79         Stockholders' Deficit - (Details)                   HTML     78K 
34: R80         Earnings Per Common Share (Details)                 HTML     78K 
51: R81         Share Based Compensation - Narrative (Details)      HTML     54K 
115: R82         Share Based Compensation - Restricted Stock and     HTML     69K  
                Unit Activity (Details)                                          
77: R83         Share Based Compensation (Details)                  HTML     74K 
33: R84         Share Based Compensation - Fair Value Assumptions   HTML     49K 
                (Details)                                                        
50: R85         Benefit Plans - Narrative (Details)                 HTML     60K 
114: R86         Benefit Plans - Projected Benefit Obligation        HTML     45K  
                (Details)                                                        
76: R87         Benefit Plans - Change in Plan Assets (Details)     HTML     47K 
37: R88         Benefit Plans - Net Funded Status (Details)         HTML     44K 
47: R89         Benefit Plans - Fair Value of Plan Assets           HTML     54K 
                (Details)                                                        
56: R90         Benefit Plans - Amounts Recognized in Other         HTML     66K 
                Comprehensive Income (Details)                                   
18: R91         Benefit Plans - Assumptions Used to Determine       HTML     34K 
                Benefit Obligations (Details)                                    
86: R92         Benefit Plans - Assumptions Used to Determine Net   HTML     36K 
                Benefit Cost (Details)                                           
98: R93         Benefit Plans - Weighted Average Asset Allocations  HTML     38K 
                (Details)                                                        
57: R94         Benefit Plans - Expected Benefit Payments           HTML     45K 
                (Details)                                                        
19: R95         Equity Investment in Affiliate - Narrative          HTML     51K 
                (Details)                                                        
87: R96         Accumulated Other Comprehensive Income (Details)    HTML     59K 
99: R97         Schedule II - Valuation and Qualifying Accounts     HTML     43K 
                (Details)                                                        
109: R9999       Uncategorized Items - blbd-20190928.xml             HTML     32K  
35: XML         IDEA XML File -- Filing Summary                      XML    208K 
45: EXCEL       IDEA Workbook of Financial Reports                  XLSX    124K 
10: EX-101.INS  XBRL Instance -- blbd-20190928                       XML   3.11M 
12: EX-101.CAL  XBRL Calculations -- blbd-20190928_cal               XML    388K 
13: EX-101.DEF  XBRL Definitions -- blbd-20190928_def                XML    769K 
14: EX-101.LAB  XBRL Labels -- blbd-20190928_lab                     XML   2.18M 
15: EX-101.PRE  XBRL Presentations -- blbd-20190928_pre              XML   1.38M 
11: EX-101.SCH  XBRL Schema -- blbd-20190928                         XSD    203K 
68: ZIP         XBRL Zipped Folder -- 0001589526-19-000054-xbrl      Zip    315K

‘EX-101.CAL’   —   XBRL Calculations — blbd-20190928_cal

This Exhibit is an XBRL XML File.

                                                                                                                                                                                
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<!-- XBRL Document Created with Wdesk from Workiva -->
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<link:roleRef roleURI="http://www.blue-bird.com/role/BenefitPlansAmountsRecognizedInOtherComprehensiveIncomeDetails" xlink:href="blbd-20190928.xsd#BenefitPlansAmountsRecognizedInOtherComprehensiveIncomeDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/BenefitPlansAmountsRecognizedInOtherComprehensiveIncomeDetailsCalc2" xlink:href="blbd-20190928.xsd#BenefitPlansAmountsRecognizedInOtherComprehensiveIncomeDetailsCalc2" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/BenefitPlansAssumptionsUsedToDetermineBenefitObligationsDetails" xlink:href="blbd-20190928.xsd#BenefitPlansAssumptionsUsedToDetermineBenefitObligationsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/BenefitPlansAssumptionsUsedToDetermineNetBenefitCostDetails" xlink:href="blbd-20190928.xsd#BenefitPlansAssumptionsUsedToDetermineNetBenefitCostDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/BenefitPlansBenefitPlansAllocationOfPlanAssetsDetails" xlink:href="blbd-20190928.xsd#BenefitPlansBenefitPlansAllocationOfPlanAssetsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/BenefitPlansChangeInPlanAssetsDetails" xlink:href="blbd-20190928.xsd#BenefitPlansChangeInPlanAssetsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/BenefitPlansExpectedBenefitPaymentsDetails" xlink:href="blbd-20190928.xsd#BenefitPlansExpectedBenefitPaymentsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/BenefitPlansFairValueOfPlanAssetsDetails" xlink:href="blbd-20190928.xsd#BenefitPlansFairValueOfPlanAssetsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/BenefitPlansNarrativeDetails" xlink:href="blbd-20190928.xsd#BenefitPlansNarrativeDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/BenefitPlansNetFundedStatusDetails" xlink:href="blbd-20190928.xsd#BenefitPlansNetFundedStatusDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/BenefitPlansProjectedBenefitObligationDetails" xlink:href="blbd-20190928.xsd#BenefitPlansProjectedBenefitObligationDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/BenefitPlansTables" xlink:href="blbd-20190928.xsd#BenefitPlansTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/BenefitPlansWeightedAverageAssetAllocationsDetails" xlink:href="blbd-20190928.xsd#BenefitPlansWeightedAverageAssetAllocationsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/ConsolidatedBalanceSheets" xlink:href="blbd-20190928.xsd#ConsolidatedBalanceSheets" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/ConsolidatedBalanceSheetsParenthetical" xlink:href="blbd-20190928.xsd#ConsolidatedBalanceSheetsParenthetical" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/ConsolidatedStatementOfStockholdersDeficit" xlink:href="blbd-20190928.xsd#ConsolidatedStatementOfStockholdersDeficit" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/ConsolidatedStatementsOfCashFlows" xlink:href="blbd-20190928.xsd#ConsolidatedStatementsOfCashFlows" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/ConsolidatedStatementsOfCashFlowsCalc2" xlink:href="blbd-20190928.xsd#ConsolidatedStatementsOfCashFlowsCalc2" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/ConsolidatedStatementsOfComprehensiveIncome" xlink:href="blbd-20190928.xsd#ConsolidatedStatementsOfComprehensiveIncome" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/ConsolidatedStatementsOfOperations" xlink:href="blbd-20190928.xsd#ConsolidatedStatementsOfOperations" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/Debt" xlink:href="blbd-20190928.xsd#Debt" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/DebtDebtCovenantsDetails" xlink:href="blbd-20190928.xsd#DebtDebtCovenantsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/DebtMaturityScheduleDetails" xlink:href="blbd-20190928.xsd#DebtMaturityScheduleDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/DebtNarrativeDetails" xlink:href="blbd-20190928.xsd#DebtNarrativeDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/DebtScheduleOfLongTermDebtDetails" xlink:href="blbd-20190928.xsd#DebtScheduleOfLongTermDebtDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/DebtTables" xlink:href="blbd-20190928.xsd#DebtTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/DocumentAndEntityInformation" xlink:href="blbd-20190928.xsd#DocumentAndEntityInformation" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/EarningsPerCommonShareDetails" xlink:href="blbd-20190928.xsd#EarningsPerCommonShareDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/EarningsPerCommonShareTables" xlink:href="blbd-20190928.xsd#EarningsPerCommonShareTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/EarningsPerShare" xlink:href="blbd-20190928.xsd#EarningsPerShare" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/EquityInvestmentInAffiliate" xlink:href="blbd-20190928.xsd#EquityInvestmentInAffiliate" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/EquityInvestmentInAffiliateNarrativeDetails" xlink:href="blbd-20190928.xsd#EquityInvestmentInAffiliateNarrativeDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/Goodwill" xlink:href="blbd-20190928.xsd#Goodwill" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/GoodwillDetails" xlink:href="blbd-20190928.xsd#GoodwillDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/GoodwillTables" xlink:href="blbd-20190928.xsd#GoodwillTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/GuaranteesCommitmentsAndContingencies" xlink:href="blbd-20190928.xsd#GuaranteesCommitmentsAndContingencies" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/GuaranteesCommitmentsAndContingenciesGuaranteesCommitmentsAndContingenciesScheduleOfLeaseAmountsIncludedOnConsolidatedBalanceSheetsDetails" xlink:href="blbd-20190928.xsd#GuaranteesCommitmentsAndContingenciesGuaranteesCommitmentsAndContingenciesScheduleOfLeaseAmountsIncludedOnConsolidatedBalanceSheetsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/GuaranteesCommitmentsAndContingenciesLeaseTermsAndDiscountRatesDetails" xlink:href="blbd-20190928.xsd#GuaranteesCommitmentsAndContingenciesLeaseTermsAndDiscountRatesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/GuaranteesCommitmentsAndContingenciesNarrativeDetails" xlink:href="blbd-20190928.xsd#GuaranteesCommitmentsAndContingenciesNarrativeDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/GuaranteesCommitmentsAndContingenciesPurchaseCommitmentsDetails" xlink:href="blbd-20190928.xsd#GuaranteesCommitmentsAndContingenciesPurchaseCommitmentsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/GuaranteesCommitmentsAndContingenciesScheduleOfLeaseCostsDetails" xlink:href="blbd-20190928.xsd#GuaranteesCommitmentsAndContingenciesScheduleOfLeaseCostsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/GuaranteesCommitmentsAndContingenciesScheduleOfLeaseLiabilityMaturitiesDetails" xlink:href="blbd-20190928.xsd#GuaranteesCommitmentsAndContingenciesScheduleOfLeaseLiabilityMaturitiesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/GuaranteesCommitmentsAndContingenciesScheduleOfLeaseLiabilityMaturitiesDetailsCalc2" xlink:href="blbd-20190928.xsd#GuaranteesCommitmentsAndContingenciesScheduleOfLeaseLiabilityMaturitiesDetailsCalc2" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/GuaranteesCommitmentsAndContingenciesSupplementalCashFlowInformationDetails" xlink:href="blbd-20190928.xsd#GuaranteesCommitmentsAndContingenciesSupplementalCashFlowInformationDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/GuaranteesCommitmentsAndContingenciesTables" xlink:href="blbd-20190928.xsd#GuaranteesCommitmentsAndContingenciesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/IncomeTaxes" xlink:href="blbd-20190928.xsd#IncomeTaxes" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/IncomeTaxesDeferredTaxAssetsAndLiabilitiesDetails" xlink:href="blbd-20190928.xsd#IncomeTaxesDeferredTaxAssetsAndLiabilitiesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/IncomeTaxesDetails" xlink:href="blbd-20190928.xsd#IncomeTaxesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/IncomeTaxesEffectiveIncomeTaxRateReconciliationDetails" xlink:href="blbd-20190928.xsd#IncomeTaxesEffectiveIncomeTaxRateReconciliationDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/IncomeTaxesIncomeTaxBenefitExpenseDetails" xlink:href="blbd-20190928.xsd#IncomeTaxesIncomeTaxBenefitExpenseDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/IncomeTaxesTables" xlink:href="blbd-20190928.xsd#IncomeTaxesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/IncomeTaxesUnrecognizedTaxBenefitsDetails" xlink:href="blbd-20190928.xsd#IncomeTaxesUnrecognizedTaxBenefitsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/IntangibleAssets" xlink:href="blbd-20190928.xsd#IntangibleAssets" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/IntangibleAssetsDetails" xlink:href="blbd-20190928.xsd#IntangibleAssetsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/IntangibleAssetsNarrativeDetails" xlink:href="blbd-20190928.xsd#IntangibleAssetsNarrativeDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/IntangibleAssetsScheduleOfExpectedAmortizationExpenseDetails" xlink:href="blbd-20190928.xsd#IntangibleAssetsScheduleOfExpectedAmortizationExpenseDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/IntangibleAssetsTables" xlink:href="blbd-20190928.xsd#IntangibleAssetsTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/Inventories" xlink:href="blbd-20190928.xsd#Inventories" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/InventoriesDetails" xlink:href="blbd-20190928.xsd#InventoriesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/InventoriesTables" xlink:href="blbd-20190928.xsd#InventoriesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/NatureOfBusinessAndBasisOfPresentation" xlink:href="blbd-20190928.xsd#NatureOfBusinessAndBasisOfPresentation" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/NatureOfBusinessAndBasisOfPresentationNarrativeDetails" xlink:href="blbd-20190928.xsd#NatureOfBusinessAndBasisOfPresentationNarrativeDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/PropertyPlantAndEquipment" xlink:href="blbd-20190928.xsd#PropertyPlantAndEquipment" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/PropertyPlantAndEquipmentDetails" xlink:href="blbd-20190928.xsd#PropertyPlantAndEquipmentDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/PropertyPlantAndEquipmentTables" xlink:href="blbd-20190928.xsd#PropertyPlantAndEquipmentTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/Revenue" xlink:href="blbd-20190928.xsd#Revenue" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/RevenueDetails" xlink:href="blbd-20190928.xsd#RevenueDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.blue-bird.com/role/RevenueTables" xlink:href="blbd-20190928.xsd#RevenueTables" 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

12/11/23  Blue Bird Corp.                   10-K        9/30/23  130:13M
12/12/22  Blue Bird Corp.                   10-K       10/01/22  124:15M
12/15/21  Blue Bird Corp.                   10-K       10/02/21  123:12M
12/17/20  Blue Bird Corp.                   10-K       10/03/20  118:12M
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