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Live Current Media Inc. – ‘10-Q/A’ for 3/31/20 – ‘EX-101.CAL’

On:  Wednesday, 5/20/20, at 1:40pm ET   ·   For:  3/31/20   ·   Accession #:  1062993-20-2533   ·   File #:  0-29929

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

 5/20/20  Live Current Media Inc.           10-Q/A      3/31/20   32:964K                                   Newsfile Corp/FA

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

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q/A      Amendment to Quarterly Report -- form10qa           HTML     90K 
 2: EX-31.1     Certification -- §302 - SOA'02 -- exhibit31-1       HTML     16K 
 3: EX-32.1     Certification -- §906 - SOA'02 -- exhibit32-1       HTML     14K 
29: R1          Document and Entity Information                     HTML     45K 
20: R2          Condensed Consolidated Balance Sheets               HTML     55K 
11: R3          Condensed Consolidated Balance Sheets               HTML     22K 
                (Parenthetical)                                                  
24: R4          Condensed Consolidated Statements of Operations     HTML     45K 
                (Unaudited)                                                      
28: R5          Condensed Consolidated Statements of Stockholders   HTML     28K 
                Equity (Unaudited)                                               
19: R6          Condensed Consolidated Statements of Cash Flows     HTML     55K 
                (Unaudited)                                                      
10: R7          Nature and Continuance of Operations                HTML     19K 
25: R8          Summary of Significant Accounting Policies          HTML     22K 
27: R9          Intangible Assets                                   HTML     16K 
13: R10         Equity Investment and Royalties                     HTML     19K 
18: R11         Share Capital                                       HTML     19K 
32: R12         Summary of Significant Accounting Policies          HTML     28K 
                (Policies)                                                       
22: R13         Equity Investment and Royalties (Tables)            HTML     17K 
12: R14         Share Capital (Tables)                              HTML     21K 
17: R15         Nature and Continuance of Operations (Narrative)    HTML     16K 
                (Details)                                                        
31: R16         Intangible Assets (Narrative) (Details)             HTML     14K 
21: R17         Equity Investment and Royalties (Narrative)         HTML     41K 
                (Details)                                                        
14: R18         Share Capital (Narrative) (Details)                 HTML     39K 
15: R19         EQUITY INVESTMENT AND ROYALTIES - Schedule of       HTML     25K 
                Stock Options, Valuation Assumptions (Details)                   
30: R20         SHARE CAPITAL -Schedule of Stock Options,           HTML     24K 
                Valuation Assumptions (Details)                                  
16: XML         IDEA XML File -- Filing Summary                      XML     51K 
26: EXCEL       IDEA Workbook of Financial Reports                  XLSX     24K 
 4: EX-101.INS  XBRL Instance -- livc-20200331                       XML    160K 
 6: EX-101.CAL  XBRL Calculations -- livc-20200331_cal               XML     47K 
 7: EX-101.DEF  XBRL Definitions -- livc-20200331_def                XML     82K 
 8: EX-101.LAB  XBRL Labels -- livc-20200331_lab                     XML    423K 
 9: EX-101.PRE  XBRL Presentations -- livc-20200331_pre              XML    219K 
 5: EX-101.SCH  XBRL Schema -- livc-20200331                         XSD     63K 
23: ZIP         XBRL Zipped Folder -- 0001062993-20-002533-xbrl      Zip     36K

‘EX-101.CAL’   —   XBRL Calculations — livc-20200331_cal

This Exhibit is an XBRL XML File.

                                                                                                                                                                                
<?xml version="1.0" encoding="windows-1252"?>
<linkbase xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd"> <!-- INTEGIX by Ez-XBRL -->
<roleRef xlink:type="simple" xlink:href="livc-20200331.xsd#BalanceSheet" roleURI="http://www.livecurrentmedia.com/role/BalanceSheet"/>
<roleRef xlink:type="simple" xlink:href="livc-20200331.xsd#CONDENSEDCONSOLIDATEDSTATEMENTSOFOPERATIONSUnaudited" roleURI="http://www.livecurrentmedia.com/role/CONDENSEDCONSOLIDATEDSTATEMENTSOFOPERATIONSUnaudited"/>
<roleRef xlink:type="simple" xlink:href="livc-20200331.xsd#CONDENSEDCONSOLIDATEDSTATEMENTSOFCASHFLOWSUnaudited" roleURI="http://www.livecurrentmedia.com/role/CONDENSEDCONSOLIDATEDSTATEMENTSOFCASHFLOWSUnaudited"/>
<calculationLink xlink:type="extended" xlink:role="http://www.livecurrentmedia.com/role/BalanceSheet">
<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-gaap_Assets_0"/>
<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-gaap_AssetsCurrent_1"/>
<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_Cash" xlink:label="loc_us-gaap_Cash_1"/>
<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:label="loc_us-gaap_IntangibleAssetsNetExcludingGoodwill_3"/>
<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_TradingSecuritiesEquity" xlink:label="loc_us-gaap_TradingSecuritiesEquity_4"/>
<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="loc_us-gaap_LiabilitiesAndStockholdersEquity_5"/>
<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_Liabilities" xlink:label="loc_us-gaap_Liabilities_6"/>
<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-gaap_AccountsPayableCurrent_6"/>
<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_OtherLiabilitiesCurrent" xlink:label="loc_us-gaap_OtherLiabilitiesCurrent_7"/>
<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-gaap_StockholdersEquity_9"/>
<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_CommonStockValue" xlink:label="loc_us-gaap_CommonStockValue_9"/>
<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-gaap_AdditionalPaidInCapital_10"/>
<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-gaap_RetainedEarningsAccumulatedDeficit_11"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_0" xlink:to="loc_us-gaap_AssetsCurrent_1" order="0" use="optional" weight="1"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AssetsCurrent_1" xlink:to="loc_us-gaap_Cash_1" order="0" use="optional" weight="1"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_0" xlink:to="loc_us-gaap_IntangibleAssetsNetExcludingGoodwill_3" order="10" use="optional" weight="1"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_0" xlink:to="loc_us-gaap_TradingSecuritiesEquity_4" order="20" use="optional" weight="1"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquity_5" xlink:to="loc_us-gaap_Liabilities_6" order="0" use="optional" weight="1"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Liabilities_6" xlink:to="loc_us-gaap_AccountsPayableCurrent_6" order="0" use="optional" weight="1"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Liabilities_6" xlink:to="loc_us-gaap_OtherLiabilitiesCurrent_7" order="10" use="optional" weight="1"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquity_5" xlink:to="loc_us-gaap_StockholdersEquity_9" order="10" use="optional" weight="1"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_StockholdersEquity_9" xlink:to="loc_us-gaap_CommonStockValue_9" order="0" use="optional" weight="1"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_StockholdersEquity_9" xlink:to="loc_us-gaap_AdditionalPaidInCapital_10" order="10" use="optional" weight="1"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_StockholdersEquity_9" xlink:to="loc_us-gaap_RetainedEarningsAccumulatedDeficit_11" order="20" use="optional" weight="1"/>
</calculationLink>
<calculationLink xlink:type="extended" xlink:role="http://www.livecurrentmedia.com/role/CONDENSEDCONSOLIDATEDSTATEMENTSOFOPERATIONSUnaudited">
<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaap_NetIncomeLoss_0"/>
<loc xlink:type="locator" xlink:href="livc-20200331.xsd#livc_DomainContentAndRegistrationExpense" xlink:label="loc_livc_DomainContentAndRegistrationExpense_1"/>
<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_NoninterestExpenseTransferAgentAndCustodianFees" xlink:label="loc_us-gaap_NoninterestExpenseTransferAgentAndCustodianFees_2"/>
<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_GeneralAndAdministrativeExpense" xlink:label="loc_us-gaap_GeneralAndAdministrativeExpense_3"/>
<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_InterestExpense" xlink:label="loc_us-gaap_InterestExpense_4"/>
<loc xlink:type="locator" xlink:href="livc-20200331.xsd#livc_ManagementFees" xlink:label="loc_livc_ManagementFees_5"/>
<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_MarketingExpense" xlink:label="loc_us-gaap_MarketingExpense_6"/>
<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_ProfessionalFees" xlink:label="loc_us-gaap_ProfessionalFees_7"/>
<loc xlink:type="locator" xlink:href="livc-20200331.xsd#livc_GainLossOnDispositionOfLicense" xlink:label="loc_livc_GainLossOnDispositionOfLicense_8"/>
<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_GainLossOnSaleOfEquityInvestments" xlink:label="loc_us-gaap_GainLossOnSaleOfEquityInvestments_9"/>
<loc xlink:type="locator" xlink:href="livc-20200331.xsd#livc_WebsiteDevelopment" xlink:label="loc_livc_WebsiteDevelopment_10"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetIncomeLoss_0" xlink:to="loc_livc_DomainContentAndRegistrationExpense_1" order="0" use="optional" weight="-1"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetIncomeLoss_0" xlink:to="loc_us-gaap_NoninterestExpenseTransferAgentAndCustodianFees_2" order="10" use="optional" weight="-1"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetIncomeLoss_0" xlink:to="loc_us-gaap_GeneralAndAdministrativeExpense_3" order="20" use="optional" weight="-1"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetIncomeLoss_0" xlink:to="loc_us-gaap_InterestExpense_4" order="30" use="optional" weight="-1"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetIncomeLoss_0" xlink:to="loc_livc_ManagementFees_5" order="40" use="optional" weight="-1"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetIncomeLoss_0" xlink:to="loc_us-gaap_MarketingExpense_6" order="50" use="optional" weight="-1"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetIncomeLoss_0" xlink:to="loc_us-gaap_ProfessionalFees_7" order="60" use="optional" weight="-1"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetIncomeLoss_0" xlink:to="loc_livc_GainLossOnDispositionOfLicense_8" order="70" use="optional" weight="1"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetIncomeLoss_0" xlink:to="loc_us-gaap_GainLossOnSaleOfEquityInvestments_9" order="80" use="optional" weight="1"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetIncomeLoss_0" xlink:to="loc_livc_WebsiteDevelopment_10" order="90" use="optional" weight="-1"/>
</calculationLink>
<calculationLink xlink:type="extended" xlink:role="http://www.livecurrentmedia.com/role/CONDENSEDCONSOLIDATEDSTATEMENTSOFCASHFLOWSUnaudited">
<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:label="loc_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease_0"/>
<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_1"/>
<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaap_NetIncomeLoss_1"/>
<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_InterestExpense" xlink:label="loc_us-gaap_InterestExpense_2"/>
<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_GainLossOnSaleOfEquityInvestments" xlink:label="loc_us-gaap_GainLossOnSaleOfEquityInvestments_3"/>
<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:label="loc_us-gaap_IncreaseDecreaseInAccountsReceivable_4"/>
<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" xlink:label="loc_us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities_5"/>
<loc xlink:type="locator" xlink:href="livc-20200331.xsd#livc_GainLossOnDispositionOfLicense" xlink:label="loc_livc_GainLossOnDispositionOfLicense_6"/>
<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_8"/>
<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_PaymentsForSoftware" xlink:label="loc_us-gaap_PaymentsForSoftware_8"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease_0" xlink:to="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_1" order="0" use="optional" weight="1"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_1" xlink:to="loc_us-gaap_NetIncomeLoss_1" order="0" use="optional" weight="1"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_1" xlink:to="loc_us-gaap_InterestExpense_2" order="10" use="optional" weight="1"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_1" xlink:to="loc_us-gaap_GainLossOnSaleOfEquityInvestments_3" order="20" use="optional" weight="-1"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_1" xlink:to="loc_us-gaap_IncreaseDecreaseInAccountsReceivable_4" order="30" use="optional" weight="-1"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_1" xlink:to="loc_us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities_5" order="40" use="optional" weight="1"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_1" xlink:to="loc_livc_GainLossOnDispositionOfLicense_6" order="50" use="optional" weight="-1"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease_0" xlink:to="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_8" order="10" use="optional" weight="1"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_8" xlink:to="loc_us-gaap_PaymentsForSoftware_8" order="0" use="optional" weight="-1"/>
</calculationLink>
</linkbase>

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