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Electronic Systems Technology Inc – ‘10-Q’ for 6/30/20 – ‘EX-101.DEF’

On:  Friday, 7/31/20, at 4:08pm ET   ·   For:  6/30/20   ·   Accession #:  1052918-20-185   ·   File #:  0-27793

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

 7/31/20  Electronic Systems Technology Inc 10-Q        6/30/20   43:1.3M                                   Computerized Bo… Svcs/FA

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

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Electronic Systems Technology Inc Form 10Q          HTML    139K 
 2: EX-31       Certification -- §302 - SOA'02                      HTML     16K 
 3: EX-31       Certification -- §302 - SOA'02                      HTML     17K 
 4: EX-32       Certification -- §906 - SOA'02                      HTML     14K 
 5: EX-32       Certification -- §906 - SOA'02                      HTML     14K 
12: R1          Document and Entity Information                     HTML     66K 
13: R2          Electronic Systems Technology, Inc. Balance Sheets  HTML     91K 
                (Unaudited)                                                      
14: R3          Electronic Systems Technology, Inc. Balance Sheets  HTML     22K 
                (Unaudited) - Parenthetical                                      
15: R4          Electronic Systems Technology, Inc Statements of    HTML     68K 
                Operations (Unaudited)                                           
16: R5          Electronic Systems Technology, Inc. Statements of   HTML     52K 
                Changes in Stockholders' Equity (Unaudited)                      
17: R6          Electronic Systems Technology, Inc. Statements of   HTML     70K 
                Cash Flows (Unaudited)                                           
18: R7          Note 1 - Basis of Presentation                      HTML     18K 
19: R8          Note 2 - Inventories                                HTML     18K 
20: R9          Note 3 - Earnings (Loss) Per Share                  HTML     17K 
21: R10         Note 4 - Stock Options                              HTML     19K 
22: R11         Note 5 - Revenue                                    HTML     28K 
23: R12         Note 6 - Leases                                     HTML     27K 
24: R13         Note 7 - Stock Repurchase                           HTML     17K 
25: R14         Debt Disclosure                                     HTML     17K 
26: R15         Note 2 - Inventories: Schedule of Inventory,        HTML     18K 
                Current (Tables)                                                 
27: R16         Note 4 - Stock Options: Schedule of Stock Options   HTML     18K 
                Roll Forward (Tables)                                            
28: R17         Note 5 - Revenue: Revenue from External Customers   HTML     20K 
                by Products and Services (Tables)                                
29: R18         Note 6 - Leases: Schedule of distribution of lease  HTML     24K 
                expense (Tables)                                                 
30: R19         Note 6 - Leases: Future Less Payments (Tables)      HTML     17K 
31: R20         Note 1 - Basis of Presentation (Details)            HTML     23K 
32: R21         Note 2 - Inventories: Schedule of Inventory,        HTML     23K 
                Current (Details)                                                
33: R22         Note 4 - Stock Options: Schedule of Stock Options   HTML     32K 
                Roll Forward (Details)                                           
34: R23         Note 5 - Revenue (Details)                          HTML     33K 
35: R24         Note 5 - Revenue: Revenue from External Customers   HTML     25K 
                by Products and Services (Details)                               
36: R25         Note 6 - Leases (Details)                           HTML     18K 
37: R26         Note 6 - Leases: Schedule of distribution of lease  HTML     26K 
                expense (Details)                                                
38: R27         Note 6 - Leases: Future Less Payments (Details)     HTML     26K 
39: R28         Note 7 - Stock Repurchase (Details)                 HTML     27K 
40: R29         Debt Disclosure (Details)                           HTML     19K 
42: XML         IDEA XML File -- Filing Summary                      XML     70K 
41: EXCEL       IDEA Workbook of Financial Reports                  XLSX     37K 
 6: EX-101.INS  XBRL Instance -- elst-20200630                       XML    334K 
 8: EX-101.CAL  XBRL Calculations -- elst-20200630_cal               XML     21K 
 9: EX-101.DEF  XBRL Definitions -- elst-20200630_def                XML     77K 
10: EX-101.LAB  XBRL Labels -- elst-20200630_lab                     XML    337K 
11: EX-101.PRE  XBRL Presentations -- elst-20200630_pre              XML    264K 
 7: EX-101.SCH  XBRL Schema -- elst-20200630                         XSD     67K 
43: ZIP         XBRL Zipped Folder -- 0001052918-20-000185-xbrl      Zip     36K 


‘EX-101.DEF’   —   XBRL Definitions — elst-20200630_def


This Exhibit is an XBRL XML File.


                                                                                                                                                                                
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<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DescriptionOfTypesOfProductsAndServicesFromWhichEachReportableSegmentDerivesItsRevenues" xlink:label="us-gaap_DescriptionOfTypesOfProductsAndServicesFromWhichEachReportableSegmentDerivesItsRevenues"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_DescriptionOfTypesOfProductsAndServicesFromWhichEachReportableSegmentDerivesItsRevenues" use="optional" order="1.0"/>
<link:loc xlink:type="locator" xlink:href="elst-20200630.xsd#fil_ProductSales" xlink:label="fil_ProductSales"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="fil_ProductSales" use="optional" order="2.0"/>
<link:loc xlink:type="locator" xlink:href="elst-20200630.xsd#fil_SiteSupportSales" xlink:label="fil_SiteSupportSales"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="fil_SiteSupportSales" use="optional" order="3.0"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_Revenues" xlink:label="us-gaap_Revenues"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_Revenues" use="optional" order="4.0"/>
<link:loc xlink:type="locator" xlink:href="elst-20200630.xsd#fil_SalesOrderBacklog" xlink:label="fil_SalesOrderBacklog"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="fil_SalesOrderBacklog" use="optional" order="5.0"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementTable" order="0.5" xbrldt:closed="true" xbrldt:contextElement="segment" use="optional"/>
</link:definitionLink>
<link:roleRef roleURI="http://www.esteem.com/20200630/role/idr_DisclosureNote5RevenueRevenueFromExternalCustomersByProductsAndServicesDetails" xlink:type="simple" xlink:href="elst-20200630.xsd#idr_DisclosureNote5RevenueRevenueFromExternalCustomersByProductsAndServicesDetails"/>
<link:definitionLink xlink:type="extended" xlink:role="http://www.esteem.com/20200630/role/idr_DisclosureNote5RevenueRevenueFromExternalCustomersByProductsAndServicesDetails"/>
<link:roleRef roleURI="http://www.esteem.com/20200630/role/idr_DisclosureNote6LeasesDetails" xlink:type="simple" xlink:href="elst-20200630.xsd#idr_DisclosureNote6LeasesDetails"/>
<link:definitionLink xlink:type="extended" xlink:role="http://www.esteem.com/20200630/role/idr_DisclosureNote6LeasesDetails"/>
<link:roleRef roleURI="http://www.esteem.com/20200630/role/idr_DisclosureNote6LeasesScheduleOfDistributionOfLeaseExpenseDetails" xlink:type="simple" xlink:href="elst-20200630.xsd#idr_DisclosureNote6LeasesScheduleOfDistributionOfLeaseExpenseDetails"/>
<link:definitionLink xlink:type="extended" xlink:role="http://www.esteem.com/20200630/role/idr_DisclosureNote6LeasesScheduleOfDistributionOfLeaseExpenseDetails">
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
<link:loc xlink:type="locator" xlink:href="elst-20200630.xsd#fil_DistributionOfLeaseExpenseComponentsAxis" xlink:label="fil_DistributionOfLeaseExpenseComponentsAxis"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable" xlink:to="fil_DistributionOfLeaseExpenseComponentsAxis" use="optional" order="1.0" xbrldt:contextElement="segment"/>
<link:loc xlink:type="locator" xlink:href="elst-20200630.xsd#fil_LeaseExpenseDomain" xlink:label="fil_LeaseExpenseDomain"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="fil_DistributionOfLeaseExpenseComponentsAxis" xlink:to="fil_LeaseExpenseDomain" use="optional" order="1.0"/>
<link:loc xlink:type="locator" xlink:href="elst-20200630.xsd#fil_LeaseExpenseDomain" xlink:label="fil_LeaseExpenseDomain_1"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="fil_DistributionOfLeaseExpenseComponentsAxis" xlink:to="fil_LeaseExpenseDomain_1" use="optional" order="1.0" xbrldt:contextElement="segment"/>
<link:loc xlink:type="locator" xlink:href="elst-20200630.xsd#fil_CostOfSales1Member" xlink:label="fil_CostOfSales1Member"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fil_LeaseExpenseDomain" xlink:to="fil_CostOfSales1Member" use="optional" order="1.0"/>
<link:loc xlink:type="locator" xlink:href="elst-20200630.xsd#fil_OperatingExpenses1Member" xlink:label="fil_OperatingExpenses1Member"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fil_LeaseExpenseDomain" xlink:to="fil_OperatingExpenses1Member" use="optional" order="2.0"/>
<link:loc xlink:type="locator" xlink:href="elst-20200630.xsd#fil_TotalMember" xlink:label="fil_TotalMember"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fil_LeaseExpenseDomain" xlink:to="fil_TotalMember" use="optional" order="3.0"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LeaseCost" xlink:label="us-gaap_LeaseCost"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_LeaseCost" use="optional" order="1.0"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_VariableLeaseCost" xlink:label="us-gaap_VariableLeaseCost"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_VariableLeaseCost" use="optional" order="2.0"/>
<link:loc xlink:type="locator" xlink:href="elst-20200630.xsd#fil_OperatingLeaseExpenseDistributed" xlink:label="fil_OperatingLeaseExpenseDistributed"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="fil_OperatingLeaseExpenseDistributed" use="optional" order="3.0"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementTable" order="0.5" xbrldt:closed="true" xbrldt:contextElement="segment" use="optional"/>
</link:definitionLink>
<link:roleRef roleURI="http://www.esteem.com/20200630/role/idr_DisclosureNote6LeasesFutureLessPaymentsDetails" xlink:type="simple" xlink:href="elst-20200630.xsd#idr_DisclosureNote6LeasesFutureLessPaymentsDetails"/>
<link:definitionLink xlink:type="extended" xlink:role="http://www.esteem.com/20200630/role/idr_DisclosureNote6LeasesFutureLessPaymentsDetails"/>
<link:roleRef roleURI="http://www.esteem.com/20200630/role/idr_DisclosureNote7StockRepurchaseDetails" xlink:type="simple" xlink:href="elst-20200630.xsd#idr_DisclosureNote7StockRepurchaseDetails"/>
<link:definitionLink xlink:type="extended" xlink:role="http://www.esteem.com/20200630/role/idr_DisclosureNote7StockRepurchaseDetails"/>
<link:roleRef roleURI="http://www.esteem.com/20200630/role/idr_DisclosureDebtDisclosureDetails" xlink:type="simple" xlink:href="elst-20200630.xsd#idr_DisclosureDebtDisclosureDetails"/>
<link:definitionLink xlink:type="extended" xlink:role="http://www.esteem.com/20200630/role/idr_DisclosureDebtDisclosureDetails"/>
</link:linkbase>

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