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Liquidity Services Inc – ‘10-K’ for 9/30/11 – ‘EX-101.CAL’

On:  Friday, 12/9/11, at 1:13pm ET   ·   For:  9/30/11   ·   Accession #:  1047469-11-10022   ·   File #:  0-51813

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

12/09/11  Liquidity Services Inc            10-K        9/30/11   39:4M                                     Toppan Merrill-FA

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

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML    862K 
 2: EX-10.32    Material Contract                                   HTML    215K 
 3: EX-21.1     Subsidiaries List                                   HTML     16K 
 4: EX-23.1     Consent of Experts or Counsel                       HTML     14K 
 5: EX-31.1     Certification -- §302 - SOA'02                      HTML     19K 
 6: EX-31.2     Certification -- §302 - SOA'02                      HTML     19K 
 7: EX-32.1     Certification -- §906 - SOA'02                      HTML     16K 
 8: EX-32.2     Certification -- §906 - SOA'02                      HTML     16K 
25: R1          Consolidated Balance Sheets                         HTML    123K 
18: R2          Consolidated Balance Sheets (Parenthetical)         HTML     29K 
23: R3          Consolidated Statements of Operations               HTML    110K 
27: R4          Consolidated Statements of Changes in               HTML     61K 
                Stockholders' Equity                                             
36: R5          Consolidated Statements of Cash Flows               HTML    169K 
19: R6          Organization                                        HTML     26K 
22: R7          Summary of Significant Accounting Policies          HTML     71K 
17: R8          Significant Contracts                               HTML     28K 
15: R9          Acquisitions                                        HTML     40K 
37: R10         Summary of Discontinued Operations                  HTML     26K 
29: R11         Property and Equipment                              HTML     27K 
28: R12         Intangible Assets                                   HTML     31K 
32: R13         Debt                                                HTML     20K 
33: R14         Commitments                                         HTML     24K 
31: R15         401(k) Benefit Plan                                 HTML     24K 
34: R16         Income Taxes                                        HTML     62K 
24: R17         Stockholders' Equity                                HTML     65K 
26: R18         Fair Value Measurement                              HTML     35K 
30: R19         Quarterly Results (Unaudited)                       HTML     65K 
39: R20         Subsequent Events                                   HTML     25K 
35: R21         Schedule Ii - Valuation and Qualifying Accounts     HTML     30K 
21: R22         Document and Entity Information                     HTML     42K 
38: XML         IDEA XML File -- Filing Summary                      XML     46K 
16: EXCEL       IDEA Workbook of Financial Reports (.xls)            XLS    386K 
 9: EX-101.INS  XBRL Instance -- lqdt-20110930                       XML    586K 
11: EX-101.CAL  XBRL Calculations -- lqdt-20110930_cal               XML    138K 
12: EX-101.DEF  XBRL Definitions -- lqdt-20110930_def                XML    223K 
13: EX-101.LAB  XBRL Labels -- lqdt-20110930_lab                     XML    694K 
14: EX-101.PRE  XBRL Presentations -- lqdt-20110930_pre              XML    320K 
10: EX-101.SCH  XBRL Schema -- lqdt-20110930                         XSD     62K 
20: ZIP         XBRL Zipped Folder -- 0001047469-11-010022-xbrl      Zip     77K

‘EX-101.CAL’   —   XBRL Calculations — lqdt-20110930_cal

This Exhibit is an XBRL XML File.

                                                                                                                                                                                
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<link:roleRef roleURI="http://www.liquidityservicesinc.com/role/StatementOfIncome" xlink:type="simple" xlink:href="lqdt-20110930.xsd#StatementOfIncome"/>
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<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_Liabilities" xlink:label="Liabilities" xlink:title="Liabilities"/>
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<link:loc xlink:type="locator" xlink:href="lqdt-20110930.xsd#lqdt_ProfitSharingDistributionsPayable" xlink:label="ProfitSharingDistributionsPayable" xlink:title="ProfitSharingDistributionsPayable"/>
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<link:loc xlink:type="locator" xlink:href="lqdt-20110930.xsd#lqdt_DeferredTaxesAndOtherLongTermLiabilities" xlink:label="DeferredTaxesAndOtherLongTermLiabilities" xlink:title="DeferredTaxesAndOtherLongTermLiabilities"/>
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<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AdditionalPaidInCapital" xlink:label="AdditionalPaidInCapital" xlink:title="AdditionalPaidInCapital"/>
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<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_TreasuryStockValue" xlink:label="TreasuryStockValue" xlink:title="TreasuryStockValue"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="StockholdersEquity" xlink:to="TreasuryStockValue" xlink:title="calculation: StockholdersEquity to TreasuryStockValue" order="3.0" weight="-1.0"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:label="AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:title="AccumulatedOtherComprehensiveIncomeLossNetOfTax"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="StockholdersEquity" xlink:to="AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:title="calculation: StockholdersEquity to AccumulatedOtherComprehensiveIncomeLossNetOfTax" order="4.0" weight="1.0"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="RetainedEarningsAccumulatedDeficit" xlink:title="RetainedEarningsAccumulatedDeficit"/>
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</link:calculationLink>
<link:calculationLink xlink:type="extended" xlink:role="http://www.liquidityservicesinc.com/role/StatementOfIncome">
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_EarningsPerShareBasic" xlink:label="EarningsPerShareBasic" xlink:title="EarningsPerShareBasic"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsPerBasicShare" xlink:label="IncomeLossFromContinuingOperationsPerBasicShare" xlink:title="IncomeLossFromContinuingOperationsPerBasicShare"/>
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<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare" xlink:label="IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare" xlink:title="IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="EarningsPerShareBasic" xlink:to="IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare" xlink:title="calculation: EarningsPerShareBasic to IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare" order="2.0" weight="1.0"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_EarningsPerShareDiluted" xlink:label="EarningsPerShareDiluted" xlink:title="EarningsPerShareDiluted"/>
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<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:to="IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:title="calculation: NetCashProvidedByUsedInOperatingActivitiesContinuingOperations to IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" order="9.0" weight="-1.0"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsPayable" xlink:label="IncreaseDecreaseInAccountsPayable" xlink:title="IncreaseDecreaseInAccountsPayable"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:to="IncreaseDecreaseInAccountsPayable" xlink:title="calculation: NetCashProvidedByUsedInOperatingActivitiesContinuingOperations to IncreaseDecreaseInAccountsPayable" order="10.0" weight="1.0"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_IncreaseDecreaseInOtherAccruedLiabilities" xlink:label="IncreaseDecreaseInOtherAccruedLiabilities" xlink:title="IncreaseDecreaseInOtherAccruedLiabilities"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:to="IncreaseDecreaseInOtherAccruedLiabilities" xlink:title="calculation: NetCashProvidedByUsedInOperatingActivitiesContinuingOperations to IncreaseDecreaseInOtherAccruedLiabilities" order="11.0" weight="1.0"/>
<link:loc xlink:type="locator" xlink:href="lqdt-20110930.xsd#lqdt_IncreaseDecreaseInProfitSharingDistributionsPayable" xlink:label="IncreaseDecreaseInProfitSharingDistributionsPayable" xlink:title="IncreaseDecreaseInProfitSharingDistributionsPayable"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:to="IncreaseDecreaseInProfitSharingDistributionsPayable" xlink:title="calculation: NetCashProvidedByUsedInOperatingActivitiesContinuingOperations to IncreaseDecreaseInProfitSharingDistributionsPayable" order="12.0" weight="1.0"/>
<link:loc xlink:type="locator" xlink:href="lqdt-20110930.xsd#lqdt_IncreaseDecreaseInCustomerPayables" xlink:label="IncreaseDecreaseInCustomerPayables" xlink:title="IncreaseDecreaseInCustomerPayables"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:to="IncreaseDecreaseInCustomerPayables" xlink:title="calculation: NetCashProvidedByUsedInOperatingActivitiesContinuingOperations to IncreaseDecreaseInCustomerPayables" order="13.0" weight="1.0"/>
<link:loc xlink:type="locator" xlink:href="lqdt-20110930.xsd#lqdt_IncreaseDecreaseInAcquisitionEarnOutPayables" xlink:label="IncreaseDecreaseInAcquisitionEarnOutPayables" xlink:title="IncreaseDecreaseInAcquisitionEarnOutPayables"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:to="IncreaseDecreaseInAcquisitionEarnOutPayables" xlink:title="calculation: NetCashProvidedByUsedInOperatingActivitiesContinuingOperations to IncreaseDecreaseInAcquisitionEarnOutPayables" order="14.0" weight="-1.0"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_IncreaseDecreaseInOtherOperatingLiabilities" xlink:label="IncreaseDecreaseInOtherOperatingLiabilities" xlink:title="IncreaseDecreaseInOtherOperatingLiabilities"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:to="IncreaseDecreaseInOtherOperatingLiabilities" xlink:title="calculation: NetCashProvidedByUsedInOperatingActivitiesContinuingOperations to IncreaseDecreaseInOtherOperatingLiabilities" order="15.0" weight="1.0"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_IncomeLossFromContinuingOperations" xlink:label="IncomeLossFromContinuingOperations" xlink:title="IncomeLossFromContinuingOperations"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:to="IncomeLossFromContinuingOperations" xlink:title="calculation: NetCashProvidedByUsedInOperatingActivitiesContinuingOperations to IncomeLossFromContinuingOperations" order="1.0" weight="1.0"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations" xlink:label="CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations" xlink:title="CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivities" xlink:to="CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations" xlink:title="calculation: NetCashProvidedByUsedInOperatingActivities to CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations" order="2.0" weight="1.0"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="NetCashProvidedByUsedInInvestingActivities" xlink:title="NetCashProvidedByUsedInInvestingActivities"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:to="NetCashProvidedByUsedInInvestingActivities" xlink:title="calculation: CashAndCashEquivalentsPeriodIncreaseDecrease to NetCashProvidedByUsedInInvestingActivities" order="2.0" weight="1.0"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_PaymentsToAcquireShortTermInvestments" xlink:label="PaymentsToAcquireShortTermInvestments" xlink:title="PaymentsToAcquireShortTermInvestments"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestingActivities" xlink:to="PaymentsToAcquireShortTermInvestments" xlink:title="calculation: NetCashProvidedByUsedInInvestingActivities to PaymentsToAcquireShortTermInvestments" order="1.0" weight="-1.0"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ProceedsFromSaleOfShortTermInvestments" xlink:label="ProceedsFromSaleOfShortTermInvestments" xlink:title="ProceedsFromSaleOfShortTermInvestments"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestingActivities" xlink:to="ProceedsFromSaleOfShortTermInvestments" xlink:title="calculation: NetCashProvidedByUsedInInvestingActivities to ProceedsFromSaleOfShortTermInvestments" order="2.0" weight="1.0"/>
<link:loc xlink:type="locator" xlink:href="lqdt-20110930.xsd#lqdt_IncreaseInGoodwillAndIntangiblesAndCashPaidForAcquisitions" xlink:label="IncreaseInGoodwillAndIntangiblesAndCashPaidForAcquisitions" xlink:title="IncreaseInGoodwillAndIntangiblesAndCashPaidForAcquisitions"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestingActivities" xlink:to="IncreaseInGoodwillAndIntangiblesAndCashPaidForAcquisitions" xlink:title="calculation: NetCashProvidedByUsedInInvestingActivities to IncreaseInGoodwillAndIntangiblesAndCashPaidForAcquisitions" order="3.0" weight="-1.0"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:label="PaymentsToAcquirePropertyPlantAndEquipment" xlink:title="PaymentsToAcquirePropertyPlantAndEquipment"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestingActivities" xlink:to="PaymentsToAcquirePropertyPlantAndEquipment" xlink:title="calculation: NetCashProvidedByUsedInInvestingActivities to PaymentsToAcquirePropertyPlantAndEquipment" order="4.0" weight="-1.0"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations" xlink:label="CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations" xlink:title="CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestingActivities" xlink:to="CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations" xlink:title="calculation: NetCashProvidedByUsedInInvestingActivities to CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations" order="5.0" weight="1.0"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="NetCashProvidedByUsedInFinancingActivities" xlink:title="NetCashProvidedByUsedInFinancingActivities"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:to="NetCashProvidedByUsedInFinancingActivities" xlink:title="calculation: CashAndCashEquivalentsPeriodIncreaseDecrease to NetCashProvidedByUsedInFinancingActivities" order="3.0" weight="1.0"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_RepaymentsOfLongTermDebtAndCapitalSecurities" xlink:label="RepaymentsOfLongTermDebtAndCapitalSecurities" xlink:title="RepaymentsOfLongTermDebtAndCapitalSecurities"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivities" xlink:to="RepaymentsOfLongTermDebtAndCapitalSecurities" xlink:title="calculation: NetCashProvidedByUsedInFinancingActivities to RepaymentsOfLongTermDebtAndCapitalSecurities" order="1.0" weight="-1.0"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_PaymentsForRepurchaseOfCommonStock" xlink:label="PaymentsForRepurchaseOfCommonStock" xlink:title="PaymentsForRepurchaseOfCommonStock"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivities" xlink:to="PaymentsForRepurchaseOfCommonStock" xlink:title="calculation: NetCashProvidedByUsedInFinancingActivities to PaymentsForRepurchaseOfCommonStock" order="2.0" weight="-1.0"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ProceedsFromStockOptionsExercised" xlink:label="ProceedsFromStockOptionsExercised" xlink:title="ProceedsFromStockOptionsExercised"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivities" xlink:to="ProceedsFromStockOptionsExercised" xlink:title="calculation: NetCashProvidedByUsedInFinancingActivities to ProceedsFromStockOptionsExercised" order="3.0" weight="1.0"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ExcessTaxBenefitFromShareBasedCompensationFinancingActivities" xlink:label="ExcessTaxBenefitFromShareBasedCompensationFinancingActivities" xlink:title="ExcessTaxBenefitFromShareBasedCompensationFinancingActivities"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivities" xlink:to="ExcessTaxBenefitFromShareBasedCompensationFinancingActivities" xlink:title="calculation: NetCashProvidedByUsedInFinancingActivities to ExcessTaxBenefitFromShareBasedCompensationFinancingActivities" order="4.0" weight="1.0"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents" xlink:label="EffectOfExchangeRateOnCashAndCashEquivalents" xlink:title="EffectOfExchangeRateOnCashAndCashEquivalents"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:to="EffectOfExchangeRateOnCashAndCashEquivalents" xlink:title="calculation: CashAndCashEquivalentsPeriodIncreaseDecrease to EffectOfExchangeRateOnCashAndCashEquivalents" order="4.0" weight="1.0"/>
</link:calculationLink>
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3 Subsequent Filings that Reference this Filing

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

 4/18/12  SEC                               UPLOAD10/07/17    1:36K  Liquidity Services Inc.
 3/19/12  SEC                               UPLOAD10/07/17    1:93K  Liquidity Services Inc.
 2/29/12  SEC                               UPLOAD10/07/17    1:103K Liquidity Services Inc.
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