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Liquidity Services Inc – ‘10-K’ for 9/30/16 – ‘EX-101.CAL’

On:  Monday, 11/21/16, at 4:32pm ET   ·   For:  9/30/16   ·   Accession #:  1047469-16-16885   ·   File #:  0-51813

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

11/21/16  Liquidity Services Inc            10-K        9/30/16   96:10M                                    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   1.14M 
 2: EX-21.1     Subsidiaries List                                   HTML     31K 
 3: EX-23.1     Consent of Experts or Counsel                       HTML     26K 
 4: EX-31.1     Certification -- §302 - SOA'02                      HTML     31K 
 5: EX-31.2     Certification -- §302 - SOA'02                      HTML     31K 
 6: EX-31.3     Certification -- §302 - SOA'02                      HTML     31K 
 7: EX-32.1     Certification -- §906 - SOA'02                      HTML     27K 
 8: EX-32.2     Certification -- §906 - SOA'02                      HTML     27K 
 9: EX-32.3     Certification -- §906 - SOA'02                      HTML     27K 
16: R1          Document and Entity Information                     HTML     52K 
17: R2          Consolidated Balance Sheets                         HTML    100K 
18: R3          Consolidated Balance Sheets (Parenthetical)         HTML     37K 
19: R4          Consolidated Statements of Operations               HTML     78K 
20: R5          Consolidated Statements of Comprehensive (Loss)     HTML     42K 
                Income                                                           
21: R6          Consolidated Statements of Changes in               HTML     76K 
                Stockholders' Equity                                             
22: R7          Consolidated Statements of Cash Flows               HTML    114K 
23: R8          Organization                                        HTML     32K 
24: R9          Summary of Significant Accounting Policies          HTML    158K 
25: R10         Significant Contracts                               HTML     34K 
26: R11         National Electronic Service Association (NESA)      HTML     34K 
                Acquisition                                                      
27: R12         Property and Equipment                              HTML     62K 
28: R13         Goodwill                                            HTML     49K 
29: R14         Intangible Assets                                   HTML     98K 
30: R15         Debt                                                HTML     30K 
31: R16         Commitments                                         HTML     45K 
32: R17         401(k) Benefit Plan                                 HTML     27K 
33: R18         Income Taxes                                        HTML    195K 
34: R19         Equity Transactions                                 HTML    174K 
35: R20         Fair Value Measurement                              HTML     34K 
36: R21         Defined Benefit Pension Plan                        HTML    249K 
37: R22         Guarantees                                          HTML     28K 
38: R23         Business Realignment Expenses                       HTML     56K 
39: R24         Termination of the Wal-Mart Agreement               HTML     28K 
40: R25         Business Disposition                                HTML     44K 
41: R26         Legal Proceedings                                   HTML     38K 
42: R27         Quarterly Results (Unaudited)                       HTML    190K 
43: R28         Schedule Ii - Valuation and Qualifying Accounts     HTML     67K 
44: R29         Summary of Significant Accounting Policies          HTML    223K 
                (Policies)                                                       
45: R30         Summary of Significant Accounting Policies          HTML    117K 
                (Tables)                                                         
46: R31         Property and Equipment (Tables)                     HTML     59K 
47: R32         Goodwill (Tables)                                   HTML     44K 
48: R33         Intangible Assets (Tables)                          HTML     96K 
49: R34         Commitments (Tables)                                HTML     41K 
50: R35         Income Taxes (Tables)                               HTML    190K 
51: R36         Equity Transactions (Tables)                        HTML    166K 
52: R37         Defined Benefit Pension Plan (Tables)               HTML    255K 
53: R38         Business Realignment Expenses (Tables)              HTML     53K 
54: R39         Business Disposition (Tables)                       HTML     43K 
55: R40         Quarterly Results (Unaudited) (Tables)              HTML    188K 
56: R41         Organization (Details)                              HTML     32K 
57: R42         Summary of Significant Accounting Policies -        HTML     27K 
                Inventory (Details)                                              
58: R43         Summary of Significant Accounting Policies - PP&E   HTML     39K 
                (Details)                                                        
59: R44         Summary of Significant Accounting Policies -        HTML     29K 
                Intangible Assets (Details)                                      
60: R45         Summary of Significant Accounting Policies -        HTML     43K 
                Concentration (Details)                                          
61: R46         Summary of Significant Accounting Policies -        HTML     26K 
                Income Taxes (Details)                                           
62: R47         Summary of Significant Accounting Policies -        HTML     45K 
                Advertising Costs and AOCI (Details)                             
63: R48         Summary of Significant Accounting Policies -        HTML     30K 
                Earnings Per Share (Details)                                     
64: R49         Summary of Significant Accounting Policies -        HTML     48K 
                Weighted Average Shares (Details)                                
65: R50         Significant Contracts (Details)                     HTML     62K 
66: R51         National Electronic Service Association (NESA)      HTML     36K 
                Acquisition (Details)                                            
67: R52         Property and Equipment (Details)                    HTML     54K 
68: R53         Goodwill (Details)                                  HTML     46K 
69: R54         Intangible Assets (Details)                         HTML     60K 
70: R55         Intangible Assets - Future Amortization (Details)   HTML     42K 
71: R56         Debt (Details)                                      HTML     45K 
72: R57         Commitments (Details)                               HTML     51K 
73: R58         401(k) Benefit Plan (Details)                       HTML     27K 
74: R59         Income Taxes - Provision (Details)                  HTML     55K 
75: R60         Income Taxes - Deferred Tax Assets (Details)        HTML     90K 
76: R61         Income Taxes - Reconciliation (Details)             HTML     45K 
77: R62         Income Taxes - CarryForwards (Details)              HTML     55K 
78: R63         Equity Transactions - 2006 Plan (Details)           HTML    109K 
79: R64         Equity Transactions - Repurchase Program (Details)  HTML     40K 
80: R65         Equity Transactions - Employee Options (Details)    HTML     54K 
81: R66         Equity Transactions - Options (Details)             HTML     56K 
82: R67         Equity Transactions - Fair Value (Details)          HTML     61K 
83: R68         Equity Transactions - Restricted Shares (Details)   HTML     64K 
84: R69         Fair Value Measurement (Details)                    HTML     36K 
85: R70         Defined Benefit Pension Plan (Details)              HTML    158K 
86: R71         Defined Benefit Pension Plan - Fair Value           HTML     43K 
                Estimates (Details)                                              
87: R72         Guarantees (Details)                                HTML     26K 
88: R73         Business Realignment Expenses (Details)             HTML     49K 
89: R74         Termination of Wal Mart Agreement (Details)         HTML     25K 
90: R75         Business Disposition (Details)                      HTML     49K 
91: R76         Legal Proceedings (Details)                         HTML     28K 
92: R77         Quarterly Results (Unaudited) (Details)             HTML     52K 
93: R78         Schedule Ii - Valuation and Qualifying Accounts     HTML     41K 
                (Details)                                                        
95: XML         IDEA XML File -- Filing Summary                      XML    168K 
94: EXCEL       IDEA Workbook of Financial Reports                  XLSX    100K 
10: EX-101.INS  XBRL Instance -- lqdt-20160930                       XML   3.22M 
12: EX-101.CAL  XBRL Calculations -- lqdt-20160930_cal               XML    214K 
13: EX-101.DEF  XBRL Definitions -- lqdt-20160930_def                XML    606K 
14: EX-101.LAB  XBRL Labels -- lqdt-20160930_lab                     XML   1.66M 
15: EX-101.PRE  XBRL Presentations -- lqdt-20160930_pre              XML   1.08M 
11: EX-101.SCH  XBRL Schema -- lqdt-20160930                         XSD    195K 
96: ZIP         XBRL Zipped Folder -- 0001047469-16-016885-xbrl      Zip    208K

‘EX-101.CAL’   —   XBRL Calculations — lqdt-20160930_cal

This Exhibit is an XBRL XML File.

                                                                                                                                                                                
<?xml version="1.0" encoding="windows-1252"?>
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<!-- Modified on: 11/21/2016 10:12:55 AM -->
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<roleRef xlink:type="simple" xlink:href="lqdt-20160930.xsd#StatementConsolidatedStatementsOfComprehensiveLossIncome" roleURI="http://www.liquidityservicesinc.com/role/StatementConsolidatedStatementsOfComprehensiveLossIncome" xmlns="http://www.xbrl.org/2003/linkbase"/>
<roleRef xlink:type="simple" xlink:href="lqdt-20160930.xsd#StatementConsolidatedStatementsOfCashFlows" roleURI="http://www.liquidityservicesinc.com/role/StatementConsolidatedStatementsOfCashFlows" xmlns="http://www.xbrl.org/2003/linkbase"/>
<roleRef xlink:type="simple" xlink:href="lqdt-20160930.xsd#DisclosureSummaryOfSignificantAccountingPoliciesWeightedAverageSharesDetails" roleURI="http://www.liquidityservicesinc.com/role/DisclosureSummaryOfSignificantAccountingPoliciesWeightedAverageSharesDetails" xmlns="http://www.xbrl.org/2003/linkbase"/>
<roleRef xlink:type="simple" xlink:href="lqdt-20160930.xsd#DisclosurePropertyAndEquipmentDetails" roleURI="http://www.liquidityservicesinc.com/role/DisclosurePropertyAndEquipmentDetails" xmlns="http://www.xbrl.org/2003/linkbase"/>
<roleRef xlink:type="simple" xlink:href="lqdt-20160930.xsd#DisclosureIntangibleAssetsDetails" roleURI="http://www.liquidityservicesinc.com/role/DisclosureIntangibleAssetsDetails" xmlns="http://www.xbrl.org/2003/linkbase"/>
<roleRef xlink:type="simple" xlink:href="lqdt-20160930.xsd#DisclosureIntangibleAssetsFutureAmortizationDetails" roleURI="http://www.liquidityservicesinc.com/role/DisclosureIntangibleAssetsFutureAmortizationDetails" xmlns="http://www.xbrl.org/2003/linkbase"/>
<roleRef xlink:type="simple" xlink:href="lqdt-20160930.xsd#DisclosureCommitmentsDetails" roleURI="http://www.liquidityservicesinc.com/role/DisclosureCommitmentsDetails" xmlns="http://www.xbrl.org/2003/linkbase"/>
<roleRef xlink:type="simple" xlink:href="lqdt-20160930.xsd#DisclosureIncomeTaxesProvisionDetails" roleURI="http://www.liquidityservicesinc.com/role/DisclosureIncomeTaxesProvisionDetails" xmlns="http://www.xbrl.org/2003/linkbase"/>
<roleRef xlink:type="simple" xlink:href="lqdt-20160930.xsd#DisclosureIncomeTaxesDeferredTaxAssetsDetails" roleURI="http://www.liquidityservicesinc.com/role/DisclosureIncomeTaxesDeferredTaxAssetsDetails" xmlns="http://www.xbrl.org/2003/linkbase"/>
<roleRef xlink:type="simple" xlink:href="lqdt-20160930.xsd#DisclosureIncomeTaxesReconciliationDetails" roleURI="http://www.liquidityservicesinc.com/role/DisclosureIncomeTaxesReconciliationDetails" xmlns="http://www.xbrl.org/2003/linkbase"/>
<roleRef xlink:type="simple" xlink:href="lqdt-20160930.xsd#DisclosureIncomeTaxesDetail2Calc2" roleURI="http://www.liquidityservicesinc.com/role/DisclosureIncomeTaxesDetail2Calc2" xmlns="http://www.xbrl.org/2003/linkbase"/>
<roleRef xlink:type="simple" xlink:href="lqdt-20160930.xsd#DisclosureDefinedBenefitPensionPlanDetails" roleURI="http://www.liquidityservicesinc.com/role/DisclosureDefinedBenefitPensionPlanDetails" xmlns="http://www.xbrl.org/2003/linkbase"/>
<calculationLink xlink:role="http://www.liquidityservicesinc.com/role/StatementConsolidatedBalanceSheets" xlink:type="extended" xlink:title="00100 - Statement - Consolidated Balance Sheets" xmlns="http://www.xbrl.org/2003/linkbase">
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<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_StockholdersEquity_636153199726735596" order="2" use="optional" weight="1"/>
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3 Subsequent Filings that Reference this Filing

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

 9/07/17  SEC                               UPLOAD10/05/17    1:35K  Liquidity Services Inc.
 6/19/17  SEC                               UPLOAD10/05/17    1:45K  Liquidity Services Inc.
 3/20/17  SEC                               UPLOAD10/05/17    1:44K  Liquidity Services Inc.
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