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Liquidity Services Inc – ‘10-K’ for 9/30/17 – ‘EX-101.CAL’

On:  Wednesday, 12/6/17, at 6:00pm ET   ·   As of:  12/7/17   ·   For:  9/30/17   ·   Accession #:  1628280-17-12164   ·   File #:  0-51813

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

12/07/17  Liquidity Services Inc            10-K        9/30/17  102:11M                                    Workiva Inc Wde… FA01/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   1.13M 
 2: EX-10.9.2   Material Contract                                   HTML     69K 
 3: EX-21.1     Subsidiaries List                                   HTML     30K 
 4: EX-23.1     Consent of Experts or Counsel                       HTML     28K 
 5: EX-31.1     Certification -- §302 - SOA'02                      HTML     34K 
 6: EX-31.2     Certification -- §302 - SOA'02                      HTML     34K 
 7: EX-31.3     Certification -- §302 - SOA'02                      HTML     34K 
 8: EX-32.1     Certification -- §906 - SOA'02                      HTML     30K 
 9: EX-32.2     Certification -- §906 - SOA'02                      HTML     30K 
10: EX-32.3     Certification -- §906 - SOA'02                      HTML     30K 
17: R1          Document and Entity Information                     HTML     54K 
18: R2          Consolidated Balance Sheets                         HTML    104K 
19: R3          Consolidated Balance Sheets (Parenthetical)         HTML     38K 
20: R4          Consolidated Statements of Operations               HTML     70K 
21: R5          Consolidated Statements of Comprehensive (Loss)     HTML     43K 
                Income                                                           
22: R6          Consolidated Statements of Changes in               HTML     83K 
                Stockholders' Equity                                             
23: R7          Consolidated Statements of Cash Flows               HTML    116K 
24: R8          Organization                                        HTML     35K 
25: R9          Summary of Significant Accounting Policies          HTML    134K 
26: R10         Significant Contracts                               HTML     43K 
27: R11         Property and Equipment                              HTML     54K 
28: R12         Goodwill                                            HTML     77K 
29: R13         Intangible Assets                                   HTML     74K 
30: R14         Commitments                                         HTML     42K 
31: R15         401(k) Benefit Plan                                 HTML     30K 
32: R16         Income Taxes                                        HTML    142K 
33: R17         Equity Transactions                                 HTML    155K 
34: R18         Fair Value Measurement                              HTML     44K 
35: R19         Defined Benefit Pension Plan                        HTML    161K 
36: R20         Guarantees                                          HTML     31K 
37: R21         Business Realignment Expenses                       HTML     70K 
38: R22         Legal Proceedings                                   HTML     36K 
39: R23         Segment Information                                 HTML    196K 
40: R24         Quarterly Results (Unaudited)                       HTML     71K 
41: R25         Subsequent Event Subsequent Event                   HTML     31K 
42: R26         Schedule Ii - Valuation and Qualifying Accounts     HTML     65K 
43: R27         Summary of Significant Accounting Policies          HTML    207K 
                (Policies)                                                       
44: R28         Summary of Significant Accounting Policies          HTML    100K 
                (Tables)                                                         
45: R29         Property and Equipment (Tables)                     HTML     56K 
46: R30         Goodwill (Tables)                                   HTML     69K 
47: R31         Intangible Assets (Tables)                          HTML     73K 
48: R32         Commitments (Tables)                                HTML     37K 
49: R33         Income Taxes (Tables)                               HTML    141K 
50: R34         Equity Transactions (Tables)                        HTML    143K 
51: R35         Fair Value Measurement Fair Value Measurement       HTML     36K 
                (Tables)                                                         
52: R36         Defined Benefit Pension Plan (Tables)               HTML    166K 
53: R37         Business Realignment Expenses (Tables)              HTML     61K 
54: R38         Segment Information (Tables)                        HTML    187K 
55: R39         Quarterly Results (Unaudited) (Tables)              HTML     71K 
56: R40         Organization (Details)                              HTML     32K 
57: R41         Summary of Significant Accounting Policies -        HTML     32K 
                Inventory (Details)                                              
58: R42         Summary of Significant Accounting Policies Summary  HTML     44K 
                of Significant Accounting Policies - Other Assets                
                (Details)                                                        
59: R43         Summary of Significant Accounting Policies - PP&E   HTML     43K 
                (Details)                                                        
60: R44         Summary of Significant Accounting Policies -        HTML     48K 
                Intangible Assets and Impairment of Long-Lived                   
                Assets (Details)                                                 
61: R45         Summary of Significant Accounting Policies -        HTML     47K 
                Concentration (Details)                                          
62: R46         Summary of Significant Accounting Policies -        HTML     28K 
                Income Taxes (Details)                                           
63: R47         Summary of Significant Accounting Policies -        HTML     47K 
                Advertising Costs and AOCI (Details)                             
64: R48         Summary of Significant Accounting Policies -        HTML     31K 
                Earnings Per Share (Details)                                     
65: R49         Summary of Significant Accounting Policies -        HTML     44K 
                Weighted Average Shares (Details)                                
66: R50         Significant Contracts (Details)                     HTML     70K 
67: R51         Property and Equipment (Details)                    HTML     70K 
68: R52         Goodwill (Details)                                  HTML     67K 
69: R53         Intangible Assets (Details)                         HTML     72K 
70: R54         Intangible Assets - Future Amortization (Details)   HTML     41K 
71: R55         Commitments (Details)                               HTML     66K 
72: R56         401(k) Benefit Plan (Details)                       HTML     29K 
73: R57         Income Taxes - Provision (Details)                  HTML     54K 
74: R58         Income Taxes - Deferred Tax Assets (Details)        HTML     80K 
75: R59         Income Taxes - Reconciliation (Details)             HTML     51K 
76: R60         Income Taxes - CarryForwards (Details)              HTML     67K 
77: R61         Equity Transactions - 2006 Plan (Details)           HTML    100K 
78: R62         Equity Transactions - Repurchase Program (Details)  HTML     42K 
79: R63         Equity Transactions - Employee Options (Details)    HTML     57K 
80: R64         Equity Transactions - Options (Details)             HTML     77K 
81: R65         Equity Transactions - Fair Value (Details)          HTML     61K 
82: R66         Equity Transactions - Restricted Shares (Details)   HTML     66K 
83: R67         Fair Value Measurement - Narrative (Details)        HTML     39K 
84: R68         Fair Value Measurement - Changes in Level 3 Assets  HTML     41K 
                (Details)                                                        
85: R69         Defined Benefit Pension Plan (Details)              HTML    142K 
86: R70         Defined Benefit Pension Plan - Fair Value           HTML     45K 
                Estimates (Details)                                              
87: R71         Guarantees (Details)                                HTML     28K 
88: R72         Narrative (Details)                                 HTML    106K 
89: R73         Business Realignment Expenses - Activity in         HTML     52K 
                Liability for Business Realignment Initiatives                   
                (Details)                                                        
90: R74         Segment Information - Narrative (Details)           HTML     30K 
91: R75         Segment Information - Schedule of Reportable        HTML     70K 
                Segments (Details)                                               
92: R76         Segment Information - Reconciliation from Segments  HTML     46K 
                to Consolidated (Details)                                        
93: R77         Segment Information - Schedule of Revenues by       HTML     38K 
                Country (Details)                                                
94: R78         Segment Information - Schedule of Total Segment     HTML     39K 
                Assets (Details)                                                 
95: R79         Segment Information - Schedule of Total Long-Lived  HTML     34K 
                Assets by Geograpical Location (Details)                         
96: R80         Segment Information - Property and Equipment,       HTML     38K 
                Additions by Segment (Details)                                   
97: R81         Quarterly Results (Unaudited) (Details)             HTML     44K 
98: R82         Subsequent Event (Details)                          HTML     39K 
99: R83         Schedule Ii - Valuation and Qualifying Accounts     HTML     43K 
                (Details)                                                        
101: XML         IDEA XML File -- Filing Summary                      XML    178K  
100: EXCEL       IDEA Workbook of Financial Reports                  XLSX    120K  
11: EX-101.INS  XBRL Instance -- lqdt-20170930                       XML   3.42M 
13: EX-101.CAL  XBRL Calculations -- lqdt-20170930_cal               XML    261K 
14: EX-101.DEF  XBRL Definitions -- lqdt-20170930_def                XML    875K 
15: EX-101.LAB  XBRL Labels -- lqdt-20170930_lab                     XML   2.06M 
16: EX-101.PRE  XBRL Presentations -- lqdt-20170930_pre              XML   1.30M 
12: EX-101.SCH  XBRL Schema -- lqdt-20170930                         XSD    190K 
102: ZIP         XBRL Zipped Folder -- 0001628280-17-012164-xbrl      Zip    311K

‘EX-101.CAL’   —   XBRL Calculations — lqdt-20170930_cal

This Exhibit is an XBRL XML File.

                                                                                                                                                                                
<?xml version="1.0" encoding="windows-1252"?>
<!-- XBRL Document Created with Wdesk from Workiva -->
<!-- -->
<link:linkbase xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<link:roleRef roleURI="http://liquidityservices.com/role/A401KBenefitPlan" xlink:href="lqdt-20170930.xsd#A401KBenefitPlan" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/A401KBenefitPlanDetails" xlink:href="lqdt-20170930.xsd#A401KBenefitPlanDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/BusinessRealignmentExpenses" xlink:href="lqdt-20170930.xsd#BusinessRealignmentExpenses" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/BusinessRealignmentExpensesActivityInLiabilityForBusinessRealignmentInitiativesDetails" xlink:href="lqdt-20170930.xsd#BusinessRealignmentExpensesActivityInLiabilityForBusinessRealignmentInitiativesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/BusinessRealignmentExpensesTables" xlink:href="lqdt-20170930.xsd#BusinessRealignmentExpensesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/Commitments" xlink:href="lqdt-20170930.xsd#Commitments" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/CommitmentsDetails" xlink:href="lqdt-20170930.xsd#CommitmentsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/CommitmentsTables" xlink:href="lqdt-20170930.xsd#CommitmentsTables" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/ConsolidatedBalanceSheets" xlink:href="lqdt-20170930.xsd#ConsolidatedBalanceSheets" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/ConsolidatedBalanceSheetsParenthetical" xlink:href="lqdt-20170930.xsd#ConsolidatedBalanceSheetsParenthetical" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/ConsolidatedStatementsOfCashFlows" xlink:href="lqdt-20170930.xsd#ConsolidatedStatementsOfCashFlows" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/ConsolidatedStatementsOfChangesInStockholdersEquity" xlink:href="lqdt-20170930.xsd#ConsolidatedStatementsOfChangesInStockholdersEquity" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/ConsolidatedStatementsOfComprehensiveLossIncome" xlink:href="lqdt-20170930.xsd#ConsolidatedStatementsOfComprehensiveLossIncome" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/ConsolidatedStatementsOfOperations" xlink:href="lqdt-20170930.xsd#ConsolidatedStatementsOfOperations" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/DefinedBenefitPensionPlan" xlink:href="lqdt-20170930.xsd#DefinedBenefitPensionPlan" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/DefinedBenefitPensionPlanDetails" xlink:href="lqdt-20170930.xsd#DefinedBenefitPensionPlanDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/DefinedBenefitPensionPlanFairValueEstimatesDetails" xlink:href="lqdt-20170930.xsd#DefinedBenefitPensionPlanFairValueEstimatesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/DefinedBenefitPensionPlanTables" xlink:href="lqdt-20170930.xsd#DefinedBenefitPensionPlanTables" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/DocumentAndEntityInformation" xlink:href="lqdt-20170930.xsd#DocumentAndEntityInformation" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/EquityTransactions" xlink:href="lqdt-20170930.xsd#EquityTransactions" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/EquityTransactions2006PlanDetails" xlink:href="lqdt-20170930.xsd#EquityTransactions2006PlanDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/EquityTransactionsEmployeeOptionsDetails" xlink:href="lqdt-20170930.xsd#EquityTransactionsEmployeeOptionsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/EquityTransactionsFairValueDetails" xlink:href="lqdt-20170930.xsd#EquityTransactionsFairValueDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/EquityTransactionsOptionsDetails" xlink:href="lqdt-20170930.xsd#EquityTransactionsOptionsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/EquityTransactionsRepurchaseProgramDetails" xlink:href="lqdt-20170930.xsd#EquityTransactionsRepurchaseProgramDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/EquityTransactionsRestrictedSharesDetails" xlink:href="lqdt-20170930.xsd#EquityTransactionsRestrictedSharesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/EquityTransactionsTables" xlink:href="lqdt-20170930.xsd#EquityTransactionsTables" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/FairValueMeasurement" xlink:href="lqdt-20170930.xsd#FairValueMeasurement" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/FairValueMeasurementChangesInLevel3AssetsDetails" xlink:href="lqdt-20170930.xsd#FairValueMeasurementChangesInLevel3AssetsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/FairValueMeasurementFairValueMeasurementTables" xlink:href="lqdt-20170930.xsd#FairValueMeasurementFairValueMeasurementTables" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/FairValueMeasurementNarrativeDetails" xlink:href="lqdt-20170930.xsd#FairValueMeasurementNarrativeDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/Goodwill" xlink:href="lqdt-20170930.xsd#Goodwill" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/GoodwillDetails" xlink:href="lqdt-20170930.xsd#GoodwillDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/GoodwillTables" xlink:href="lqdt-20170930.xsd#GoodwillTables" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/Guarantees" xlink:href="lqdt-20170930.xsd#Guarantees" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/GuaranteesDetails" xlink:href="lqdt-20170930.xsd#GuaranteesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/IncomeTaxes" xlink:href="lqdt-20170930.xsd#IncomeTaxes" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/IncomeTaxesCarryforwardsDetails" xlink:href="lqdt-20170930.xsd#IncomeTaxesCarryforwardsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/IncomeTaxesDeferredTaxAssetsDetails" xlink:href="lqdt-20170930.xsd#IncomeTaxesDeferredTaxAssetsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/IncomeTaxesProvisionDetails" xlink:href="lqdt-20170930.xsd#IncomeTaxesProvisionDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/IncomeTaxesReconciliationDetails" xlink:href="lqdt-20170930.xsd#IncomeTaxesReconciliationDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/IncomeTaxesTables" xlink:href="lqdt-20170930.xsd#IncomeTaxesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/IntangibleAssets" xlink:href="lqdt-20170930.xsd#IntangibleAssets" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/IntangibleAssetsDetails" xlink:href="lqdt-20170930.xsd#IntangibleAssetsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/IntangibleAssetsFutureAmortizationDetails" xlink:href="lqdt-20170930.xsd#IntangibleAssetsFutureAmortizationDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/IntangibleAssetsTables" xlink:href="lqdt-20170930.xsd#IntangibleAssetsTables" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/LegalProceedings" xlink:href="lqdt-20170930.xsd#LegalProceedings" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/NarrativeDetails" xlink:href="lqdt-20170930.xsd#NarrativeDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/Organization" xlink:href="lqdt-20170930.xsd#Organization" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/OrganizationDetails" xlink:href="lqdt-20170930.xsd#OrganizationDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/PropertyAndEquipment" xlink:href="lqdt-20170930.xsd#PropertyAndEquipment" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/PropertyAndEquipmentDetails" xlink:href="lqdt-20170930.xsd#PropertyAndEquipmentDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/PropertyAndEquipmentTables" xlink:href="lqdt-20170930.xsd#PropertyAndEquipmentTables" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/QuarterlyResultsUnaudited" xlink:href="lqdt-20170930.xsd#QuarterlyResultsUnaudited" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/QuarterlyResultsUnauditedDetails" xlink:href="lqdt-20170930.xsd#QuarterlyResultsUnauditedDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/QuarterlyResultsUnauditedTables" xlink:href="lqdt-20170930.xsd#QuarterlyResultsUnauditedTables" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/ScheduleIiValuationAndQualifyingAccounts" xlink:href="lqdt-20170930.xsd#ScheduleIiValuationAndQualifyingAccounts" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/ScheduleIiValuationAndQualifyingAccountsDetails" xlink:href="lqdt-20170930.xsd#ScheduleIiValuationAndQualifyingAccountsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/SegmentInformation" xlink:href="lqdt-20170930.xsd#SegmentInformation" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/SegmentInformationNarrativeDetails" xlink:href="lqdt-20170930.xsd#SegmentInformationNarrativeDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/SegmentInformationPropertyAndEquipmentAdditionsBySegmentDetails" xlink:href="lqdt-20170930.xsd#SegmentInformationPropertyAndEquipmentAdditionsBySegmentDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/SegmentInformationReconciliationFromSegmentsToConsolidatedDetails" xlink:href="lqdt-20170930.xsd#SegmentInformationReconciliationFromSegmentsToConsolidatedDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/SegmentInformationScheduleOfReportableSegmentsDetails" xlink:href="lqdt-20170930.xsd#SegmentInformationScheduleOfReportableSegmentsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/SegmentInformationScheduleOfRevenuesByCountryDetails" xlink:href="lqdt-20170930.xsd#SegmentInformationScheduleOfRevenuesByCountryDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/SegmentInformationScheduleOfTotalLongLivedAssetsByGeograpicalLocationDetails" xlink:href="lqdt-20170930.xsd#SegmentInformationScheduleOfTotalLongLivedAssetsByGeograpicalLocationDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/SegmentInformationScheduleOfTotalSegmentAssetsDetails" xlink:href="lqdt-20170930.xsd#SegmentInformationScheduleOfTotalSegmentAssetsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/SegmentInformationTables" xlink:href="lqdt-20170930.xsd#SegmentInformationTables" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/SignificantContracts" xlink:href="lqdt-20170930.xsd#SignificantContracts" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/SignificantContractsDetails" xlink:href="lqdt-20170930.xsd#SignificantContractsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/SubsequentEventDetails" xlink:href="lqdt-20170930.xsd#SubsequentEventDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/SubsequentEventSubsequentEvent" xlink:href="lqdt-20170930.xsd#SubsequentEventSubsequentEvent" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/SummaryOfSignificantAccountingPolicies" xlink:href="lqdt-20170930.xsd#SummaryOfSignificantAccountingPolicies" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/SummaryOfSignificantAccountingPoliciesAdvertisingCostsAndAociDetails" xlink:href="lqdt-20170930.xsd#SummaryOfSignificantAccountingPoliciesAdvertisingCostsAndAociDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/SummaryOfSignificantAccountingPoliciesConcentrationDetails" xlink:href="lqdt-20170930.xsd#SummaryOfSignificantAccountingPoliciesConcentrationDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/SummaryOfSignificantAccountingPoliciesEarningsPerShareDetails" xlink:href="lqdt-20170930.xsd#SummaryOfSignificantAccountingPoliciesEarningsPerShareDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/SummaryOfSignificantAccountingPoliciesIncomeTaxesDetails" xlink:href="lqdt-20170930.xsd#SummaryOfSignificantAccountingPoliciesIncomeTaxesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/SummaryOfSignificantAccountingPoliciesIntangibleAssetsAndImpairmentOfLongLivedAssetsDetails" xlink:href="lqdt-20170930.xsd#SummaryOfSignificantAccountingPoliciesIntangibleAssetsAndImpairmentOfLongLivedAssetsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/SummaryOfSignificantAccountingPoliciesInventoryDetails" xlink:href="lqdt-20170930.xsd#SummaryOfSignificantAccountingPoliciesInventoryDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/SummaryOfSignificantAccountingPoliciesPolicies" xlink:href="lqdt-20170930.xsd#SummaryOfSignificantAccountingPoliciesPolicies" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/SummaryOfSignificantAccountingPoliciesPpeDetails" xlink:href="lqdt-20170930.xsd#SummaryOfSignificantAccountingPoliciesPpeDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/SummaryOfSignificantAccountingPoliciesSummaryOfSignificantAccountingPoliciesOtherAssetsDetails" xlink:href="lqdt-20170930.xsd#SummaryOfSignificantAccountingPoliciesSummaryOfSignificantAccountingPoliciesOtherAssetsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/SummaryOfSignificantAccountingPoliciesTables" xlink:href="lqdt-20170930.xsd#SummaryOfSignificantAccountingPoliciesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://liquidityservices.com/role/SummaryOfSignificantAccountingPoliciesWeightedAverageSharesDetails" xlink:href="lqdt-20170930.xsd#SummaryOfSignificantAccountingPoliciesWeightedAverageSharesDetails" xlink:type="simple"/>
<link:calculationLink xlink:role="http://liquidityservices.com/role/A401KBenefitPlan" xlink:type="extended"/>
<link:calculationLink xlink:role="http://liquidityservices.com/role/A401KBenefitPlanDetails" xlink:type="extended"/>
<link:calculationLink xlink:role="http://liquidityservices.com/role/BusinessRealignmentExpenses" xlink:type="extended"/>
<link:calculationLink xlink:role="http://liquidityservices.com/role/BusinessRealignmentExpensesActivityInLiabilityForBusinessRealignmentInitiativesDetails" xlink:type="extended"/>
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