SEC Info℠  
    Home      Search      My Interests      Help      Sign In      Please Sign In

KonaTel, Inc. – ‘10-KT’ for 12/31/17 – ‘EX-101.CAL’

On:  Friday, 6/29/18, at 12:32pm ET   ·   For:  12/31/17   ·   Accession #:  1515971-18-85   ·   File #:  1-10171

Find Words in Filings emoji
 		  in    Show  and   ↓Hints

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

 6/29/18  KonaTel, Inc.                     10-KT      12/31/17   70:4.3M                                   EDGARSources LLC/FA

Annual-Transition Report   —   Form 10-K   —   Rule 13a-10 / 15d-10
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-KT       Annual-Transition Report                            HTML    662K 
 2: EX-31       Certification -- §302 - SOA'02 -- exhibit311        HTML     23K 
 3: EX-31       Certification -- §302 - SOA'02 -- exhibit312        HTML     25K 
 4: EX-32       Certification -- §906 - SOA'02 -- exhibit32         HTML     22K 
11: R1          Document and Entity Information                     HTML     48K 
12: R2          Consolidated Balance Sheets                         HTML     94K 
13: R3          Consolidated Balance Sheets (Parenthetical)         HTML     37K 
14: R4          Consolidated Statements of Operations               HTML     65K 
15: R5          Consolidated Statements of Stockholders' Equity     HTML     53K 
                (Deficit)                                                        
16: R6          Consolidated Statements of Cash Flows               HTML    131K 
17: R7          Organization                                        HTML     23K 
18: R8          Transactions                                        HTML     47K 
19: R9          Summary of Significant Accounting Policies          HTML     71K 
20: R10         Property and Equipment                              HTML     29K 
21: R11         Intangible Assets                                   HTML     26K 
22: R12         Lines of Credit                                     HTML     24K 
23: R13         Operating Leases                                    HTML     25K 
24: R14         Amount Due to Shareholder                           HTML     22K 
25: R15         Related Party Transactions                          HTML     24K 
26: R16         Retirement Plan                                     HTML     24K 
27: R17         Contingencies and Commitments                       HTML     28K 
28: R18         Amount Due to Seller                                HTML     22K 
29: R19         Segment Reporting                                   HTML     45K 
30: R20         Preferred Convertible Stock and Warrants            HTML     32K 
31: R21         Shareholders' Equity                                HTML     28K 
32: R22         Income Tax                                          HTML     37K 
33: R23         Business Combination                                HTML     70K 
34: R24         Subsequent Events                                   HTML     29K 
35: R25         Accounting Policies (Policies)                      HTML    114K 
36: R26         Summary of Significant Accounting Policies          HTML     30K 
                (Tables)                                                         
37: R27         Property and Equipment (Tables)                     HTML     28K 
38: R28         Intangible Assets (Tables)                          HTML     25K 
39: R29         Operating Leases (Tables)                           HTML     23K 
40: R30         Segment Reporting (Tables)                          HTML     43K 
41: R31         Income Taxes (Tables)                               HTML     29K 
42: R32         Business Combination (Tables)                       HTML     68K 
43: R33         Transactions (Details Narrative)                    HTML    106K 
44: R34         Summary of Significant Accounting Policies -        HTML     31K 
                Schedule of Fair Value Assets and Liabilities on                 
                Recurring Basis (Details)                                        
45: R35         Summary of Significant Accounting Policies          HTML     80K 
                (Details Narrative)                                              
46: R36         Property and Equipment - Schedule of Property and   HTML     38K 
                Equipment (Details)                                              
47: R37         Property and Equipment (Details Narrative)          HTML     22K 
48: R38         Intangible Assets - Schedule of Intangible Assets   HTML     27K 
                and Goodwill (Details)                                           
49: R39         Intangible Assets (Details Narrative)               HTML     26K 
50: R40         Lines of Credit (Details Narrative)                 HTML     29K 
51: R41         Operating Leases - Schedule of Future Minimum       HTML     25K 
                Lease Payments (Details)                                         
52: R42         Operating Leases (Details Narrative)                HTML     22K 
53: R43         Amount Due to Shareholder (Details Narrative)       HTML     28K 
54: R44         Related Party Transactions (Details Narrative)      HTML     30K 
55: R45         Retirement Plan (Details Narrative)                 HTML     22K 
56: R46         Contingencies and Commitments (Details Narrative)   HTML     34K 
57: R47         Amount Due to Seller (Details Narrative)            HTML     23K 
58: R48         Segment Reporting - Schedule of Segment Reporting   HTML     40K 
                Information (Details)                                            
59: R49         Segment Reporting (Details Narrative)               HTML     27K 
60: R50         Preferred Convertible Stock and Warrants (Details   HTML     58K 
                Narrative)                                                       
61: R51         Shareholders' Equity (Details Narrative)            HTML     61K 
62: R52         Income Taxes - Schedule of Deferred Tax Assets and  HTML     38K 
                Liabilities (Details)                                            
63: R53         Income Taxes (Details Narrative)                    HTML     22K 
64: R54         Business Combination - Schedule of Business         HTML     35K 
                Combinations (Details)                                           
65: R55         Business Combination - Schedule of Pro-Forma        HTML     76K 
                Financial Information (Details)                                  
66: R56         Business Combination (Details Narrative)            HTML     25K 
67: R57         Subsequent Events (Details Narrative)               HTML     44K 
69: XML         IDEA XML File -- Filing Summary                      XML    124K 
68: EXCEL       IDEA Workbook of Financial Reports                  XLSX     78K 
 5: EX-101.INS  XBRL Instance -- ktel-20171231                       XML    781K 
 7: EX-101.CAL  XBRL Calculations -- ktel-20171231_cal               XML    142K 
 8: EX-101.DEF  XBRL Definitions -- ktel-20171231_def                XML    428K 
 9: EX-101.LAB  XBRL Labels -- ktel-20171231_lab                     XML    771K 
10: EX-101.PRE  XBRL Presentations -- ktel-20171231_pre              XML    603K 
 6: EX-101.SCH  XBRL Schema -- ktel-20171231                         XSD    127K 
70: ZIP         XBRL Zipped Folder -- 0001515971-18-000085-xbrl      Zip    110K

‘EX-101.CAL’   —   XBRL Calculations — ktel-20171231_cal

This Exhibit is an XBRL XML File.

                                                                                                                                                                                
<?xml version="1.0" standalone="no" encoding="windows-1252"?>
<!-- Field: Doc-Info; Name: Generator; Value: GoXBRL; Version: 4.22d -->
<!-- Field: Doc-Info; Name: VendorURI; Value: http://www.novaworks.co -->
<!-- Field: Doc-Info; Name: Source; Value: ktel10kt123117.xfr; Date: 2018%2D06%2D29T00:34:40Z -->
<!-- Field: Doc-Info; Name: Status; Value: 0x80020000 -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
<link:roleRef roleURI="http://konatel.com/role/DocumentAndEntityInformation" xlink:href="ktel-20171231.xsd#DocumentAndEntityInformation" xlink:type="simple"/>
<link:roleRef roleURI="http://konatel.com/role/BalanceSheets" xlink:href="ktel-20171231.xsd#BalanceSheets" xlink:type="simple"/>
<link:roleRef roleURI="http://konatel.com/role/BalanceSheetsParenthetical" xlink:href="ktel-20171231.xsd#BalanceSheetsParenthetical" xlink:type="simple"/>
<link:roleRef roleURI="http://konatel.com/role/StatementsOfOperations" xlink:href="ktel-20171231.xsd#StatementsOfOperations" xlink:type="simple"/>
<link:roleRef roleURI="http://konatel.com/role/StatementsOfStockholdersEquityDeficit" xlink:href="ktel-20171231.xsd#StatementsOfStockholdersEquityDeficit" xlink:type="simple"/>
<link:roleRef roleURI="http://konatel.com/role/StatementsOfCashFlows" xlink:href="ktel-20171231.xsd#StatementsOfCashFlows" xlink:type="simple"/>
<link:roleRef roleURI="http://konatel.com/role/Organization" xlink:href="ktel-20171231.xsd#Organization" xlink:type="simple"/>
<link:roleRef roleURI="http://konatel.com/role/Transactions" xlink:href="ktel-20171231.xsd#Transactions" xlink:type="simple"/>
<link:roleRef roleURI="http://konatel.com/role/SummaryOfSignificantAccountingPolicies" xlink:href="ktel-20171231.xsd#SummaryOfSignificantAccountingPolicies" xlink:type="simple"/>
<link:roleRef roleURI="http://konatel.com/role/PropertyAndEquipment" xlink:href="ktel-20171231.xsd#PropertyAndEquipment" xlink:type="simple"/>
<link:roleRef roleURI="http://konatel.com/role/IntangibleAssets" xlink:href="ktel-20171231.xsd#IntangibleAssets" xlink:type="simple"/>
<link:roleRef roleURI="http://konatel.com/role/LinesOfCredit" xlink:href="ktel-20171231.xsd#LinesOfCredit" xlink:type="simple"/>
<link:roleRef roleURI="http://konatel.com/role/OperatingLeases" xlink:href="ktel-20171231.xsd#OperatingLeases" xlink:type="simple"/>
<link:roleRef roleURI="http://konatel.com/role/AmountDueToShareholder" xlink:href="ktel-20171231.xsd#AmountDueToShareholder" xlink:type="simple"/>
<link:roleRef roleURI="http://konatel.com/role/RelatedPartyTransactions" xlink:href="ktel-20171231.xsd#RelatedPartyTransactions" xlink:type="simple"/>
<link:roleRef roleURI="http://konatel.com/role/RetirementPlan" xlink:href="ktel-20171231.xsd#RetirementPlan" xlink:type="simple"/>
<link:roleRef roleURI="http://konatel.com/role/ContingenciesAndCommitments" xlink:href="ktel-20171231.xsd#ContingenciesAndCommitments" xlink:type="simple"/>
<link:roleRef roleURI="http://konatel.com/role/AmountDueToSeller" xlink:href="ktel-20171231.xsd#AmountDueToSeller" xlink:type="simple"/>
<link:roleRef roleURI="http://konatel.com/role/SegmentReporting" xlink:href="ktel-20171231.xsd#SegmentReporting" xlink:type="simple"/>
<link:roleRef roleURI="http://konatel.com/role/PreferredConvertibleStockAndWarrants" xlink:href="ktel-20171231.xsd#PreferredConvertibleStockAndWarrants" xlink:type="simple"/>
<link:roleRef roleURI="http://konatel.com/role/ShareholdersEquity" xlink:href="ktel-20171231.xsd#ShareholdersEquity" xlink:type="simple"/>
<link:roleRef roleURI="http://konatel.com/role/IncomeTax" xlink:href="ktel-20171231.xsd#IncomeTax" xlink:type="simple"/>
<link:roleRef roleURI="http://konatel.com/role/BusinessCombination" xlink:href="ktel-20171231.xsd#BusinessCombination" xlink:type="simple"/>
<link:roleRef roleURI="http://konatel.com/role/SubsequentEvents" xlink:href="ktel-20171231.xsd#SubsequentEvents" xlink:type="simple"/>
<link:roleRef roleURI="http://konatel.com/role/AccountingPoliciesPolicies" xlink:href="ktel-20171231.xsd#AccountingPoliciesPolicies" xlink:type="simple"/>
<link:roleRef roleURI="http://konatel.com/role/SummaryOfSignificantAccountingPoliciesTables" xlink:href="ktel-20171231.xsd#SummaryOfSignificantAccountingPoliciesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://konatel.com/role/PropertyAndEquipmentTables" xlink:href="ktel-20171231.xsd#PropertyAndEquipmentTables" xlink:type="simple"/>
<link:roleRef roleURI="http://konatel.com/role/IntangibleAssetsTables" xlink:href="ktel-20171231.xsd#IntangibleAssetsTables" xlink:type="simple"/>
<link:roleRef roleURI="http://konatel.com/role/OperatingLeasesTables" xlink:href="ktel-20171231.xsd#OperatingLeasesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://konatel.com/role/SegmentReportingTables" xlink:href="ktel-20171231.xsd#SegmentReportingTables" xlink:type="simple"/>
<link:roleRef roleURI="http://konatel.com/role/IncomeTaxesTables" xlink:href="ktel-20171231.xsd#IncomeTaxesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://konatel.com/role/BusinessCombinationTables" xlink:href="ktel-20171231.xsd#BusinessCombinationTables" xlink:type="simple"/>
<link:roleRef roleURI="http://konatel.com/role/TransactionsDetailsNarrative" xlink:href="ktel-20171231.xsd#TransactionsDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://konatel.com/role/SummaryOfSignificantAccountingPolicies-ScheduleOfFairValueAssetsAndLiabilitiesOnRecurringBasisDetails" xlink:href="ktel-20171231.xsd#SummaryOfSignificantAccountingPolicies-ScheduleOfFairValueAssetsAndLiabilitiesOnRecurringBasisDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:href="ktel-20171231.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://konatel.com/role/PropertyAndEquipment-ScheduleOfPropertyAndEquipmentDetails" xlink:href="ktel-20171231.xsd#PropertyAndEquipment-ScheduleOfPropertyAndEquipmentDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://konatel.com/role/PropertyAndEquipmentDetailsNarrative" xlink:href="ktel-20171231.xsd#PropertyAndEquipmentDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://konatel.com/role/IntangibleAssets-ScheduleOfIntangibleAssetsAndGoodwillDetails" xlink:href="ktel-20171231.xsd#IntangibleAssets-ScheduleOfIntangibleAssetsAndGoodwillDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://konatel.com/role/IntangibleAssetsDetailsNarrative" xlink:href="ktel-20171231.xsd#IntangibleAssetsDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://konatel.com/role/LinesOfCreditDetailsNarrative" xlink:href="ktel-20171231.xsd#LinesOfCreditDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://konatel.com/role/OperatingLeases-ScheduleOfFutureMinimumLeasePaymentsDetails" xlink:href="ktel-20171231.xsd#OperatingLeases-ScheduleOfFutureMinimumLeasePaymentsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://konatel.com/role/OperatingLeasesDetailsNarrative" xlink:href="ktel-20171231.xsd#OperatingLeasesDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://konatel.com/role/AmountDueToShareholderDetailsNarrative" xlink:href="ktel-20171231.xsd#AmountDueToShareholderDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://konatel.com/role/RelatedPartyTransactionsDetailsNarrative" xlink:href="ktel-20171231.xsd#RelatedPartyTransactionsDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://konatel.com/role/RetirementPlanDetailsNarrative" xlink:href="ktel-20171231.xsd#RetirementPlanDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://konatel.com/role/ContingenciesAndCommitmentsDetailsNarrative" xlink:href="ktel-20171231.xsd#ContingenciesAndCommitmentsDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://konatel.com/role/AmountDueToSellerDetailsNarrative" xlink:href="ktel-20171231.xsd#AmountDueToSellerDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://konatel.com/role/SegmentReporting-ScheduleOfSegmentReportingInformationDetails" xlink:href="ktel-20171231.xsd#SegmentReporting-ScheduleOfSegmentReportingInformationDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://konatel.com/role/SegmentReportingDetailsNarrative" xlink:href="ktel-20171231.xsd#SegmentReportingDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://konatel.com/role/PreferredConvertibleStockAndWarrantsDetailsNarrative" xlink:href="ktel-20171231.xsd#PreferredConvertibleStockAndWarrantsDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://konatel.com/role/ShareholdersEquityDetailsNarrative" xlink:href="ktel-20171231.xsd#ShareholdersEquityDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://konatel.com/role/IncomeTaxes-ScheduleOfDeferredTaxAssetsAndLiabilitiesDetails" xlink:href="ktel-20171231.xsd#IncomeTaxes-ScheduleOfDeferredTaxAssetsAndLiabilitiesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://konatel.com/role/IncomeTaxesDetailsNarrative" xlink:href="ktel-20171231.xsd#IncomeTaxesDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://konatel.com/role/BusinessCombination-ScheduleOfBusinessCombinationsDetails" xlink:href="ktel-20171231.xsd#BusinessCombination-ScheduleOfBusinessCombinationsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://konatel.com/role/BusinessCombination-ScheduleOfPro-formaFinancialInformationDetails" xlink:href="ktel-20171231.xsd#BusinessCombination-ScheduleOfPro-formaFinancialInformationDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://konatel.com/role/BusinessCombinationDetailsNarrative" xlink:href="ktel-20171231.xsd#BusinessCombinationDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://konatel.com/role/SubsequentEventsDetailsNarrative" xlink:href="ktel-20171231.xsd#SubsequentEventsDetailsNarrative" xlink:type="simple"/>
<link:calculationLink xlink:type="extended" xlink:role="http://konatel.com/role/DocumentAndEntityInformation" xlink:title="00000001 - Document - Document and Entity Information"/>
<link:calculationLink xlink:type="extended" xlink:role="http://konatel.com/role/BalanceSheets" xlink:title="00000002 - Statement - Consolidated Balance Sheets">
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaapAssetsCurrent"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.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/2017/elts/us-gaap-2017-01-31.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-gaapAssetsCurrent" xlink:to="loc_us-gaapAccountsReceivableNetCurrent" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_InventoryNet" xlink:label="loc_us-gaapInventoryNet"/>
<link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapInventoryNet" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_PrepaidExpenseCurrent" xlink:label="loc_us-gaapPrepaidExpenseCurrent"/>
<link:calculationArc order="4" 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/2017/elts/us-gaap-2017-01-31.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="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_us-gaapPropertyPlantAndEquipmentNet"/>
<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapPropertyPlantAndEquipmentNet" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_OilAndGasPropertyFullCostMethodNet" xlink:label="loc_us-gaapOilAndGasPropertyFullCostMethodNet"/>
<link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapOilAndGasPropertyFullCostMethodNet" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsNet" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsNet"/>
<link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsNet" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_OtherAssetsNoncurrent" xlink:label="loc_us-gaapOtherAssetsNoncurrent"/>
<link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapOtherAssetsNoncurrent" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_us-gaapLiabilitiesCurrent"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent" xlink:label="loc_us-gaapAccountsPayableAndAccruedLiabilitiesCurrent"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapAccountsPayableAndAccruedLiabilitiesCurrent" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_AccountsPayableCurrent" xlink:label="loc_us-gaapAccountsPayableCurrent"/>
<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapAccountsPayableCurrent" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_DueToRelatedPartiesCurrent" xlink:label="loc_us-gaapDueToRelatedPartiesCurrent"/>
<link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapDueToRelatedPartiesCurrent" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_DueToOfficersOrStockholdersCurrent" xlink:label="loc_us-gaapDueToOfficersOrStockholdersCurrent"/>
<link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapDueToOfficersOrStockholdersCurrent" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_LinesOfCreditCurrent" xlink:label="loc_us-gaapLinesOfCreditCurrent"/>
<link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapLinesOfCreditCurrent" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_DeferredRevenueCurrent" xlink:label="loc_us-gaapDeferredRevenueCurrent"/>
<link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapDeferredRevenueCurrent" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_CustomerAdvancesAndDeposits" xlink:label="loc_us-gaapCustomerAdvancesAndDeposits"/>
<link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapCustomerAdvancesAndDeposits" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_Liabilities" xlink:label="loc_us-gaapLiabilities"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapLiabilitiesCurrent" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity"/>
<link:loc xlink:type="locator" xlink:href="ktel-20171231.xsd#ktel_CapitalStock" xlink:label="loc_ktelCapitalStock"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_ktelCapitalStock" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_CommonStockValue" xlink:label="loc_us-gaapCommonStockValue"/>
<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapCommonStockValue" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_AdditionalPaidInCapital" xlink:label="loc_us-gaapAdditionalPaidInCapital"/>
<link:calculationArc order="3" 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"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="loc_us-gaapRetainedEarningsAccumulatedDeficit"/>
<link:calculationArc order="4" 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/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="loc_us-gaapLiabilitiesAndStockholdersEquity"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquity" xlink:to="loc_us-gaapLiabilities" xlink:type="arc" weight="1"/>
<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquity" xlink:to="loc_us-gaapStockholdersEquity" xlink:type="arc" weight="1"/>
</link:calculationLink>
<link:calculationLink xlink:type="extended" xlink:role="http://konatel.com/role/BalanceSheetsParenthetical" xlink:title="00000003 - Statement - Consolidated Balance Sheets (Parenthetical)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://konatel.com/role/StatementsOfOperations" xlink:title="00000004 - Statement - Consolidated Statements of Operations">
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_GrossProfit" xlink:label="loc_us-gaapGrossProfit"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_Revenues" xlink:label="loc_us-gaapRevenues"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapGrossProfit" xlink:to="loc_us-gaapRevenues" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_CostOfRevenue" xlink:label="loc_us-gaapCostOfRevenue"/>
<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapGrossProfit" xlink:to="loc_us-gaapCostOfRevenue" xlink:type="arc" weight="-1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_OperatingExpenses" xlink:label="loc_us-gaapOperatingExpenses"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_LaborAndRelatedExpense" xlink:label="loc_us-gaapLaborAndRelatedExpense"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapLaborAndRelatedExpense" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_OtherCostAndExpenseOperating" xlink:label="loc_us-gaapOtherCostAndExpenseOperating"/>
<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapOtherCostAndExpenseOperating" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_ProvisionForDoubtfulAccounts" xlink:label="loc_us-gaapProvisionForDoubtfulAccounts"/>
<link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapProvisionForDoubtfulAccounts" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_OtherGeneralAndAdministrativeExpense" xlink:label="loc_us-gaapOtherGeneralAndAdministrativeExpense"/>
<link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapOtherGeneralAndAdministrativeExpense" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_DepreciationDepletionAndAmortization" xlink:label="loc_us-gaapDepreciationDepletionAndAmortization"/>
<link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapDepreciationDepletionAndAmortization" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_GeneralAndAdministrativeExpense" xlink:label="loc_us-gaapGeneralAndAdministrativeExpense"/>
<link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapGeneralAndAdministrativeExpense" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_MarketingAndAdvertisingExpense" xlink:label="loc_us-gaapMarketingAndAdvertisingExpense"/>
<link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapMarketingAndAdvertisingExpense" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="ktel-20171231.xsd#ktel_TaxesAndInsurance" xlink:label="loc_ktelTaxesAndInsurance"/>
<link:calculationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_ktelTaxesAndInsurance" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_NonoperatingIncomeExpense" xlink:label="loc_us-gaapNonoperatingIncomeExpense"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_GoodwillAndIntangibleAssetImpairment" xlink:label="loc_us-gaapGoodwillAndIntangibleAssetImpairment"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_us-gaapGoodwillAndIntangibleAssetImpairment" xlink:type="arc" weight="-1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_InterestExpense" xlink:label="loc_us-gaapInterestExpense"/>
<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_us-gaapInterestExpense" xlink:type="arc" weight="-1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLoss" xlink:to="loc_us-gaapGrossProfit" xlink:type="arc" weight="1"/>
<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLoss" xlink:to="loc_us-gaapOperatingExpenses" xlink:type="arc" weight="-1"/>
<link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLoss" xlink:to="loc_us-gaapNonoperatingIncomeExpense" xlink:type="arc" weight="1"/>
</link:calculationLink>
<link:calculationLink xlink:type="extended" xlink:role="http://konatel.com/role/StatementsOfStockholdersEquityDeficit" xlink:title="00000005 - Statement - Consolidated Statements of Stockholders' Equity (Deficit)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://konatel.com/role/StatementsOfCashFlows" xlink:title="00000006 - Statement - Consolidated Statements of Cash Flows">
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInOperatingActivities"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapNetIncomeLoss" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_ShareBasedCompensation" xlink:label="loc_us-gaapShareBasedCompensation"/>
<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapShareBasedCompensation" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsReceivable"/>
<link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInAccountsReceivable" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsPayableAndAccruedLiabilities"/>
<link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInAccountsPayableAndAccruedLiabilities" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_DepreciationDepletionAndAmortization" xlink:label="loc_us-gaapDepreciationDepletionAndAmortization"/>
<link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapDepreciationDepletionAndAmortization" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_ProvisionForDoubtfulAccounts" xlink:label="loc_us-gaapProvisionForDoubtfulAccounts"/>
<link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapProvisionForDoubtfulAccounts" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_IncreaseDecreaseInInventories" xlink:label="loc_us-gaapIncreaseDecreaseInInventories"/>
<link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInInventories" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_IncreaseDecreaseInPrepaidExpense" xlink:label="loc_us-gaapIncreaseDecreaseInPrepaidExpense"/>
<link:calculationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInPrepaidExpense" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_IncreaseDecreaseInDeferredRevenue" xlink:label="loc_us-gaapIncreaseDecreaseInDeferredRevenue"/>
<link:calculationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInDeferredRevenue" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_IncreaseDecreaseInCustomerDeposits" xlink:label="loc_us-gaapIncreaseDecreaseInCustomerDeposits"/>
<link:calculationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInCustomerDeposits" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_IncreaseDecreaseInOtherOperatingAssets" xlink:label="loc_us-gaapIncreaseDecreaseInOtherOperatingAssets"/>
<link:calculationArc order="11" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInOtherOperatingAssets" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_GoodwillAndIntangibleAssetImpairment" xlink:label="loc_us-gaapGoodwillAndIntangibleAssetImpairment"/>
<link:calculationArc order="12" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapGoodwillAndIntangibleAssetImpairment" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInInvestingActivities"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_PaymentsToAcquireProductiveAssets" xlink:label="loc_us-gaapPaymentsToAcquireProductiveAssets"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapPaymentsToAcquireProductiveAssets" xlink:type="arc" weight="-1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInFinancingActivities"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_ProceedsFromRepaymentsOfLinesOfCredit" xlink:label="loc_us-gaapProceedsFromRepaymentsOfLinesOfCredit"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromRepaymentsOfLinesOfCredit" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_ProceedsFromRelatedPartyDebt" xlink:label="loc_us-gaapProceedsFromRelatedPartyDebt"/>
<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromRelatedPartyDebt" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_ProceedsFromRepaymentsOfRelatedPartyDebt" xlink:label="loc_us-gaapProceedsFromRepaymentsOfRelatedPartyDebt"/>
<link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromRepaymentsOfRelatedPartyDebt" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_ProceedsFromContributedCapital" xlink:label="loc_us-gaapProceedsFromContributedCapital"/>
<link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromContributedCapital" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_PaymentsOfCapitalDistribution" xlink:label="loc_us-gaapPaymentsOfCapitalDistribution"/>
<link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapPaymentsOfCapitalDistribution" xlink:type="arc" weight="-1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:label="loc_us-gaapCashAndCashEquivalentsPeriodIncreaseDecrease"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashAndCashEquivalentsPeriodIncreaseDecrease" xlink:to="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:type="arc" weight="1"/>
<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashAndCashEquivalentsPeriodIncreaseDecrease" xlink:to="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:type="arc" weight="1"/>
<link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashAndCashEquivalentsPeriodIncreaseDecrease" xlink:to="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:type="arc" weight="1"/>
</link:calculationLink>
<link:calculationLink xlink:type="extended" xlink:role="http://konatel.com/role/Organization" xlink:title="00000007 - Disclosure - Organization"/>
<link:calculationLink xlink:type="extended" xlink:role="http://konatel.com/role/Transactions" xlink:title="00000008 - Disclosure - Transactions"/>
<link:calculationLink xlink:type="extended" xlink:role="http://konatel.com/role/SummaryOfSignificantAccountingPolicies" xlink:title="00000009 - Disclosure - Summary of Significant Accounting Policies"/>
<link:calculationLink xlink:type="extended" xlink:role="http://konatel.com/role/PropertyAndEquipment" xlink:title="00000010 - Disclosure - Property and Equipment"/>
<link:calculationLink xlink:type="extended" xlink:role="http://konatel.com/role/IntangibleAssets" xlink:title="00000011 - Disclosure - Intangible Assets"/>
<link:calculationLink xlink:type="extended" xlink:role="http://konatel.com/role/LinesOfCredit" xlink:title="00000012 - Disclosure - Lines of Credit"/>
<link:calculationLink xlink:type="extended" xlink:role="http://konatel.com/role/OperatingLeases" xlink:title="00000013 - Disclosure - Operating Leases"/>
<link:calculationLink xlink:type="extended" xlink:role="http://konatel.com/role/AmountDueToShareholder" xlink:title="00000014 - Disclosure - Amount Due to Shareholder"/>
<link:calculationLink xlink:type="extended" xlink:role="http://konatel.com/role/RelatedPartyTransactions" xlink:title="00000015 - Disclosure - Related Party Transactions"/>
<link:calculationLink xlink:type="extended" xlink:role="http://konatel.com/role/RetirementPlan" xlink:title="00000016 - Disclosure - Retirement Plan"/>
<link:calculationLink xlink:type="extended" xlink:role="http://konatel.com/role/ContingenciesAndCommitments" xlink:title="00000017 - Disclosure - Contingencies and Commitments"/>
<link:calculationLink xlink:type="extended" xlink:role="http://konatel.com/role/AmountDueToSeller" xlink:title="00000018 - Disclosure - Amount Due to Seller"/>
<link:calculationLink xlink:type="extended" xlink:role="http://konatel.com/role/SegmentReporting" xlink:title="00000019 - Disclosure - Segment Reporting"/>
<link:calculationLink xlink:type="extended" xlink:role="http://konatel.com/role/PreferredConvertibleStockAndWarrants" xlink:title="00000020 - Disclosure - Preferred Convertible Stock and Warrants"/>
<link:calculationLink xlink:type="extended" xlink:role="http://konatel.com/role/ShareholdersEquity" xlink:title="00000021 - Disclosure - Shareholders' Equity"/>
<link:calculationLink xlink:type="extended" xlink:role="http://konatel.com/role/IncomeTax" xlink:title="00000022 - Disclosure - Income Tax"/>
<link:calculationLink xlink:type="extended" xlink:role="http://konatel.com/role/BusinessCombination" xlink:title="00000023 - Disclosure - Business Combination"/>
<link:calculationLink xlink:type="extended" xlink:role="http://konatel.com/role/SubsequentEvents" xlink:title="00000024 - Disclosure - Subsequent Events"/>
<link:calculationLink xlink:type="extended" xlink:role="http://konatel.com/role/AccountingPoliciesPolicies" xlink:title="00000025 - Disclosure - Accounting Policies (Policies)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://konatel.com/role/SummaryOfSignificantAccountingPoliciesTables" xlink:title="00000026 - Disclosure - Summary of Significant Accounting Policies (Tables)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://konatel.com/role/PropertyAndEquipmentTables" xlink:title="00000027 - Disclosure - Property and Equipment (Tables)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://konatel.com/role/IntangibleAssetsTables" xlink:title="00000028 - Disclosure - Intangible Assets (Tables)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://konatel.com/role/OperatingLeasesTables" xlink:title="00000029 - Disclosure - Operating Leases (Tables)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://konatel.com/role/SegmentReportingTables" xlink:title="00000030 - Disclosure - Segment Reporting (Tables)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://konatel.com/role/IncomeTaxesTables" xlink:title="00000031 - Disclosure - Income Taxes (Tables)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://konatel.com/role/BusinessCombinationTables" xlink:title="00000032 - Disclosure - Business Combination (Tables)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://konatel.com/role/TransactionsDetailsNarrative" xlink:title="00000033 - Disclosure - Transactions (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://konatel.com/role/SummaryOfSignificantAccountingPolicies-ScheduleOfFairValueAssetsAndLiabilitiesOnRecurringBasisDetails" xlink:title="00000034 - Disclosure - Summary of Significant Accounting Policies - Schedule of Fair Value Assets and Liabilities on Recurring Basis (Details)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:title="00000035 - Disclosure - Summary of Significant Accounting Policies (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://konatel.com/role/PropertyAndEquipment-ScheduleOfPropertyAndEquipmentDetails" xlink:title="00000036 - Disclosure - Property and Equipment - Schedule of Property and Equipment (Details)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://konatel.com/role/PropertyAndEquipmentDetailsNarrative" xlink:title="00000037 - Disclosure - Property and Equipment (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://konatel.com/role/IntangibleAssets-ScheduleOfIntangibleAssetsAndGoodwillDetails" xlink:title="00000038 - Disclosure - Intangible Assets - Schedule of Intangible Assets and Goodwill (Details)">
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:label="loc_us-gaapIntangibleAssetsNetExcludingGoodwill"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_FiniteLivedCustomerListsGross" xlink:label="loc_us-gaapFiniteLivedCustomerListsGross"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIntangibleAssetsNetExcludingGoodwill" xlink:to="loc_us-gaapFiniteLivedCustomerListsGross" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsAccumulatedAmortization"/>
<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIntangibleAssetsNetExcludingGoodwill" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsAccumulatedAmortization" xlink:type="arc" weight="-1"/>
</link:calculationLink>
<link:calculationLink xlink:type="extended" xlink:role="http://konatel.com/role/IntangibleAssetsDetailsNarrative" xlink:title="00000039 - Disclosure - Intangible Assets (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://konatel.com/role/LinesOfCreditDetailsNarrative" xlink:title="00000040 - Disclosure - Lines of Credit (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://konatel.com/role/OperatingLeases-ScheduleOfFutureMinimumLeasePaymentsDetails" xlink:title="00000041 - Disclosure - Operating Leases - Schedule of Future Minimum Lease Payments (Details)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://konatel.com/role/OperatingLeasesDetailsNarrative" xlink:title="00000042 - Disclosure - Operating Leases (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://konatel.com/role/AmountDueToShareholderDetailsNarrative" xlink:title="00000043 - Disclosure - Amount Due to Shareholder (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://konatel.com/role/RelatedPartyTransactionsDetailsNarrative" xlink:title="00000044 - Disclosure - Related Party Transactions (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://konatel.com/role/RetirementPlanDetailsNarrative" xlink:title="00000045 - Disclosure - Retirement Plan (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://konatel.com/role/ContingenciesAndCommitmentsDetailsNarrative" xlink:title="00000046 - Disclosure - Contingencies and Commitments (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://konatel.com/role/AmountDueToSellerDetailsNarrative" xlink:title="00000047 - Disclosure - Amount Due to Seller (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://konatel.com/role/SegmentReporting-ScheduleOfSegmentReportingInformationDetails" xlink:title="00000048 - Disclosure - Segment Reporting - Schedule of Segment Reporting Information (Details)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://konatel.com/role/SegmentReportingDetailsNarrative" xlink:title="00000049 - Disclosure - Segment Reporting (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://konatel.com/role/PreferredConvertibleStockAndWarrantsDetailsNarrative" xlink:title="00000050 - Disclosure - Preferred Convertible Stock and Warrants (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://konatel.com/role/ShareholdersEquityDetailsNarrative" xlink:title="00000051 - Disclosure - Shareholders' Equity (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://konatel.com/role/IncomeTaxes-ScheduleOfDeferredTaxAssetsAndLiabilitiesDetails" xlink:title="00000052 - Disclosure - Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details)">
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_DeferredTaxAssetsNet" xlink:label="loc_us-gaapDeferredTaxAssetsNet"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_DeferredTaxAssetsGross" xlink:label="loc_us-gaapDeferredTaxAssetsGross"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxAssetsNet" xlink:to="loc_us-gaapDeferredTaxAssetsGross" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_DeferredTaxAssetsValuationAllowance" xlink:label="loc_us-gaapDeferredTaxAssetsValuationAllowance"/>
<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxAssetsNet" xlink:to="loc_us-gaapDeferredTaxAssetsValuationAllowance" xlink:type="arc" weight="-1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_DeferredTaxLiabilities" xlink:label="loc_us-gaapDeferredTaxLiabilities"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_DeferredTaxLiabilitiesOther" xlink:label="loc_us-gaapDeferredTaxLiabilitiesOther"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxLiabilities" xlink:to="loc_us-gaapDeferredTaxLiabilitiesOther" xlink:type="arc" weight="1"/>
</link:calculationLink>
<link:calculationLink xlink:type="extended" xlink:role="http://konatel.com/role/IncomeTaxesDetailsNarrative" xlink:title="00000053 - Disclosure - Income Taxes (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://konatel.com/role/BusinessCombination-ScheduleOfBusinessCombinationsDetails" xlink:title="00000054 - Disclosure - Business Combination - Schedule of Business Combinations (Details)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://konatel.com/role/BusinessCombination-ScheduleOfPro-formaFinancialInformationDetails" xlink:title="00000055 - Disclosure - Business Combination - Schedule of Pro-Forma Financial Information (Details)">
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:label="loc_us-gaapNetIncomeLossAvailableToCommonStockholdersBasic"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss" xlink:label="loc_us-gaapBusinessAcquisitionsProFormaNetIncomeLoss"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLossAvailableToCommonStockholdersBasic" xlink:to="loc_us-gaapBusinessAcquisitionsProFormaNetIncomeLoss" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_PreferredStockDividendsIncomeStatementImpact" xlink:label="loc_us-gaapPreferredStockDividendsIncomeStatementImpact"/>
<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLossAvailableToCommonStockholdersBasic" xlink:to="loc_us-gaapPreferredStockDividendsIncomeStatementImpact" xlink:type="arc" weight="-1"/>
</link:calculationLink>
<link:calculationLink xlink:type="extended" xlink:role="http://konatel.com/role/BusinessCombinationDetailsNarrative" xlink:title="00000056 - Disclosure - Business Combination (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://konatel.com/role/SubsequentEventsDetailsNarrative" xlink:title="00000057 - Disclosure - Subsequent Events (Details Narrative)"/>
</link:linkbase>

↑Top
Filing Submission 0001515971-18-000085   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)
Copyright © 2024 Fran Finnegan & Company LLC – All Rights Reserved.
About — Privacy — Redactions — Help — Mon., May 13, 6:01:45.1am ET