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CSP Inc/MA – ‘10-Q’ for 6/30/18 – ‘EX-101.CAL’

On:  Tuesday, 8/14/18, at 4:50pm ET   ·   For:  6/30/18   ·   Accession #:  356037-18-33   ·   File #:  0-10843

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

 8/14/18  CSP Inc/MA                        10-Q        6/30/18   53:6.2M

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

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML    551K 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     22K 
 3: EX-31.2     Certification -- §302 - SOA'02                      HTML     22K 
 4: EX-32.1     Certification -- §906 - SOA'02                      HTML     20K 
11: R1          Document And Entity Information                     HTML     41K 
12: R2          Consolidated Balance Sheets                         HTML    125K 
13: R3          Consolidated Balance Sheets (Parentheticals)        HTML     28K 
14: R4          Unaudited Consolidated Statements of Operations     HTML     94K 
15: R5          Unaudited Consolidated Statements of Comprehensive  HTML     32K 
                Income                                                           
16: R6          Unaudited Consolidated Statement of Shareholders'   HTML     61K 
                Equity                                                           
17: R7          Unaudited Consolidated Statement of Shareholders'   HTML     18K 
                Equity (Parentheticals)                                          
18: R8          Unaudited Consolidated Statements of Cash Flows     HTML    132K 
19: R9          Basis of Presentation                               HTML     22K 
20: R10         Use of Estimates                                    HTML     19K 
21: R11         Earnings Per Share of Common Stock                  HTML     72K 
22: R12         Inventories                                         HTML     28K 
23: R13         Accumulated Other Comprehensive Loss                HTML     27K 
24: R14         Income Taxes (Notes)                                HTML     21K 
25: R15         Pension and Retirement Plans                        HTML    180K 
26: R16         Segment Information                                 HTML    215K 
27: R17         Dividend                                            HTML     21K 
28: R18         Recent Accounting Pronouncements (Notes)            HTML     34K 
29: R19         Deferred Costs (Notes)                              HTML     19K 
30: R20         Assets Held-for-sale and Discontinued Operations    HTML     98K 
                (Notes)                                                          
31: R21         Subsequent Events (Notes)                           HTML     20K 
32: R22         Earnings Per Share of Common Stock (Tables)         HTML     70K 
33: R23         Inventories (Tables)                                HTML     27K 
34: R24         Accumulated Other Comprehensive Loss (Tables)       HTML     27K 
35: R25         Pension and Retirement Plans (Tables)               HTML    180K 
36: R26         Segment Information (Tables)                        HTML    216K 
37: R27         Assets Held-for-sale and Discontinued Operations    HTML    100K 
                (Tables)                                                         
38: R28         Earnings Per Share of Common Stock (Detail)         HTML     18K 
39: R29         Earnings Per Share of Common Stock (Detail) -       HTML     64K 
                Basic and diluted earnings per share computations                
40: R30         Inventories (Detail)                                HTML     21K 
41: R31         Inventories (Detail) - Inventories                  HTML     25K 
42: R32         Accumulated Other Comprehensive Loss (Detail) -     HTML     27K 
                Components of Accumulated Other Comprehensive Loss               
43: R33         Pension and Retirement Plans (Detail) - Components  HTML     59K 
                of net periodic benefit costs                                    
44: R34         Pension and Retirement Plans Fair value of the      HTML     37K 
                assets held by the UK pension plan by asset                      
                catagory (Details)                                               
45: R35         Segment Information (Detail) - The following table  HTML     64K 
                presents certain operating segment information                   
46: R36         Segment Information (Detail) - Major customers      HTML     40K 
47: R37         Dividend (Detail)                                   HTML     20K 
48: R38         Assets Held-for-sale and Discontinued Operations    HTML    133K 
                (Details)                                                        
49: R39         Subsequent Events (Details)                         HTML     27K 
50: R9999       Uncategorized Items - cspi-20180630.xml             HTML     18K 
52: XML         IDEA XML File -- Filing Summary                      XML     91K 
51: EXCEL       IDEA Workbook of Financial Reports                  XLSX     48K 
 5: EX-101.INS  XBRL Instance -- cspi-20180630                       XML   2.00M 
 7: EX-101.CAL  XBRL Calculations -- cspi-20180630_cal               XML    211K 
 8: EX-101.DEF  XBRL Definitions -- cspi-20180630_def                XML    262K 
 9: EX-101.LAB  XBRL Labels -- cspi-20180630_lab                     XML    922K 
10: EX-101.PRE  XBRL Presentations -- cspi-20180630_pre              XML    520K 
 6: EX-101.SCH  XBRL Schema -- cspi-20180630                         XSD    109K 
53: ZIP         XBRL Zipped Folder -- 0000356037-18-000033-xbrl      Zip    140K 


‘EX-101.CAL’   —   XBRL Calculations — cspi-20180630_cal


This Exhibit is an XBRL XML File.


                                                                                                                                                                                
<?xml version="1.0" encoding="windows-1252"?>
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<link:linkbase xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<link:roleRef roleURI="http://www.cspi.com/role/AccumulatedOtherComprehensiveLoss" xlink:href="cspi-20180630.xsd#AccumulatedOtherComprehensiveLoss" xlink:type="simple"/>
<link:roleRef roleURI="http://www.cspi.com/role/AccumulatedOtherComprehensiveLossDetailComponentsOfAccumulatedOtherComprehensiveLoss" xlink:href="cspi-20180630.xsd#AccumulatedOtherComprehensiveLossDetailComponentsOfAccumulatedOtherComprehensiveLoss" xlink:type="simple"/>
<link:roleRef roleURI="http://www.cspi.com/role/AccumulatedOtherComprehensiveLossTables" xlink:href="cspi-20180630.xsd#AccumulatedOtherComprehensiveLossTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.cspi.com/role/AcquisitionAcquisitionDetails" xlink:href="cspi-20180630.xsd#AcquisitionAcquisitionDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.cspi.com/role/AcquisitionNotes" xlink:href="cspi-20180630.xsd#AcquisitionNotes" xlink:type="simple"/>
<link:roleRef roleURI="http://www.cspi.com/role/AcquisitionPurchasePriceAllocationDetails" xlink:href="cspi-20180630.xsd#AcquisitionPurchasePriceAllocationDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.cspi.com/role/AcquisitionTables" xlink:href="cspi-20180630.xsd#AcquisitionTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.cspi.com/role/AssetsHeldForSaleAndDiscontinuedOperationsDetails" xlink:href="cspi-20180630.xsd#AssetsHeldForSaleAndDiscontinuedOperationsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.cspi.com/role/AssetsHeldForSaleAndDiscontinuedOperationsNotes" xlink:href="cspi-20180630.xsd#AssetsHeldForSaleAndDiscontinuedOperationsNotes" xlink:type="simple"/>
<link:roleRef roleURI="http://www.cspi.com/role/AssetsHeldForSaleAndDiscontinuedOperationsTables" xlink:href="cspi-20180630.xsd#AssetsHeldForSaleAndDiscontinuedOperationsTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.cspi.com/role/BasisOfPresentation" xlink:href="cspi-20180630.xsd#BasisOfPresentation" xlink:type="simple"/>
<link:roleRef roleURI="http://www.cspi.com/role/ConsolidatedBalanceSheets" xlink:href="cspi-20180630.xsd#ConsolidatedBalanceSheets" xlink:type="simple"/>
<link:roleRef roleURI="http://www.cspi.com/role/ConsolidatedBalanceSheetsParentheticals" xlink:href="cspi-20180630.xsd#ConsolidatedBalanceSheetsParentheticals" xlink:type="simple"/>
<link:roleRef roleURI="http://www.cspi.com/role/DeferredCostsDetails" xlink:href="cspi-20180630.xsd#DeferredCostsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.cspi.com/role/DeferredCostsNotes" xlink:href="cspi-20180630.xsd#DeferredCostsNotes" xlink:type="simple"/>
<link:roleRef roleURI="http://www.cspi.com/role/DeferredCostsTables" xlink:href="cspi-20180630.xsd#DeferredCostsTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.cspi.com/role/Dividend" xlink:href="cspi-20180630.xsd#Dividend" xlink:type="simple"/>
<link:roleRef roleURI="http://www.cspi.com/role/DividendDetail" xlink:href="cspi-20180630.xsd#DividendDetail" xlink:type="simple"/>
<link:roleRef roleURI="http://www.cspi.com/role/DocumentAndEntityInformation" xlink:href="cspi-20180630.xsd#DocumentAndEntityInformation" xlink:type="simple"/>
<link:roleRef roleURI="http://www.cspi.com/role/EarningsPerShareOfCommonStock" xlink:href="cspi-20180630.xsd#EarningsPerShareOfCommonStock" xlink:type="simple"/>
<link:roleRef roleURI="http://www.cspi.com/role/EarningsPerShareOfCommonStockDetail" xlink:href="cspi-20180630.xsd#EarningsPerShareOfCommonStockDetail" xlink:type="simple"/>
<link:roleRef roleURI="http://www.cspi.com/role/EarningsPerShareOfCommonStockDetailBasicAndDilutedEarningsPerShareComputations" xlink:href="cspi-20180630.xsd#EarningsPerShareOfCommonStockDetailBasicAndDilutedEarningsPerShareComputations" xlink:type="simple"/>
<link:roleRef roleURI="http://www.cspi.com/role/EarningsPerShareOfCommonStockTables" xlink:href="cspi-20180630.xsd#EarningsPerShareOfCommonStockTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.cspi.com/role/FairValueMeasures" xlink:href="cspi-20180630.xsd#FairValueMeasures" xlink:type="simple"/>
<link:roleRef roleURI="http://www.cspi.com/role/FairValueMeasuresDetailAssetsAndLiabilitiesMeasuredAtFairValueOnRecurringBasis" xlink:href="cspi-20180630.xsd#FairValueMeasuresDetailAssetsAndLiabilitiesMeasuredAtFairValueOnRecurringBasis" xlink:type="simple"/>
<link:roleRef roleURI="http://www.cspi.com/role/FairValueMeasuresTables" xlink:href="cspi-20180630.xsd#FairValueMeasuresTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.cspi.com/role/IncomeTaxesDetails" xlink:href="cspi-20180630.xsd#IncomeTaxesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.cspi.com/role/IncomeTaxesNotes" xlink:href="cspi-20180630.xsd#IncomeTaxesNotes" xlink:type="simple"/>
<link:roleRef roleURI="http://www.cspi.com/role/Inventories" xlink:href="cspi-20180630.xsd#Inventories" xlink:type="simple"/>
<link:roleRef roleURI="http://www.cspi.com/role/InventoriesDetail" xlink:href="cspi-20180630.xsd#InventoriesDetail" xlink:type="simple"/>
<link:roleRef roleURI="http://www.cspi.com/role/InventoriesDetailInventories" xlink:href="cspi-20180630.xsd#InventoriesDetailInventories" xlink:type="simple"/>
<link:roleRef roleURI="http://www.cspi.com/role/InventoriesTables" xlink:href="cspi-20180630.xsd#InventoriesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.cspi.com/role/PensionAndRetirementPlans" xlink:href="cspi-20180630.xsd#PensionAndRetirementPlans" xlink:type="simple"/>
<link:roleRef roleURI="http://www.cspi.com/role/PensionAndRetirementPlansDetail" xlink:href="cspi-20180630.xsd#PensionAndRetirementPlansDetail" xlink:type="simple"/>
<link:roleRef roleURI="http://www.cspi.com/role/PensionAndRetirementPlansDetailComponentsOfNetPeriodicBenefitCosts" xlink:href="cspi-20180630.xsd#PensionAndRetirementPlansDetailComponentsOfNetPeriodicBenefitCosts" xlink:type="simple"/>
<link:roleRef roleURI="http://www.cspi.com/role/PensionAndRetirementPlansFairValueOfAssetsHeldByUkPensionPlanByAssetCatagoryDetails" xlink:href="cspi-20180630.xsd#PensionAndRetirementPlansFairValueOfAssetsHeldByUkPensionPlanByAssetCatagoryDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.cspi.com/role/PensionAndRetirementPlansTables" xlink:href="cspi-20180630.xsd#PensionAndRetirementPlansTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.cspi.com/role/RecentAccountingPronouncementsNotes" xlink:href="cspi-20180630.xsd#RecentAccountingPronouncementsNotes" xlink:type="simple"/>
<link:roleRef roleURI="http://www.cspi.com/role/SegmentInformation" xlink:href="cspi-20180630.xsd#SegmentInformation" xlink:type="simple"/>
<link:roleRef roleURI="http://www.cspi.com/role/SegmentInformationDetailFollowingTablePresentsCertainOperatingSegmentInformation" xlink:href="cspi-20180630.xsd#SegmentInformationDetailFollowingTablePresentsCertainOperatingSegmentInformation" xlink:type="simple"/>
<link:roleRef roleURI="http://www.cspi.com/role/SegmentInformationDetailMajorCustomers" xlink:href="cspi-20180630.xsd#SegmentInformationDetailMajorCustomers" xlink:type="simple"/>
<link:roleRef roleURI="http://www.cspi.com/role/SegmentInformationTables" xlink:href="cspi-20180630.xsd#SegmentInformationTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.cspi.com/role/SubsequentEventsDetails" xlink:href="cspi-20180630.xsd#SubsequentEventsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.cspi.com/role/SubsequentEventsNotes" xlink:href="cspi-20180630.xsd#SubsequentEventsNotes" xlink:type="simple"/>
<link:roleRef roleURI="http://www.cspi.com/role/UnauditedConsolidatedStatementOfShareholdersEquity" xlink:href="cspi-20180630.xsd#UnauditedConsolidatedStatementOfShareholdersEquity" xlink:type="simple"/>
<link:roleRef roleURI="http://www.cspi.com/role/UnauditedConsolidatedStatementOfShareholdersEquityParentheticals" xlink:href="cspi-20180630.xsd#UnauditedConsolidatedStatementOfShareholdersEquityParentheticals" xlink:type="simple"/>
<link:roleRef roleURI="http://www.cspi.com/role/UnauditedConsolidatedStatementsOfCashFlows" xlink:href="cspi-20180630.xsd#UnauditedConsolidatedStatementsOfCashFlows" xlink:type="simple"/>
<link:roleRef roleURI="http://www.cspi.com/role/UnauditedConsolidatedStatementsOfComprehensiveIncome" xlink:href="cspi-20180630.xsd#UnauditedConsolidatedStatementsOfComprehensiveIncome" xlink:type="simple"/>
<link:roleRef roleURI="http://www.cspi.com/role/UnauditedConsolidatedStatementsOfOperations" xlink:href="cspi-20180630.xsd#UnauditedConsolidatedStatementsOfOperations" xlink:type="simple"/>
<link:roleRef roleURI="http://www.cspi.com/role/UseOfEstimates" xlink:href="cspi-20180630.xsd#UseOfEstimates" xlink:type="simple"/>
<link:calculationLink xlink:role="http://www.cspi.com/role/AccumulatedOtherComprehensiveLoss" xlink:type="extended"/>
<link:calculationLink xlink:role="http://www.cspi.com/role/AccumulatedOtherComprehensiveLossDetailComponentsOfAccumulatedOtherComprehensiveLoss" xlink:type="extended">
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:label="loc_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_04f0961a-a0bc-88cf-6658-3f950da4a458" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax" xlink:label="loc_us-gaap_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax_c4b01a56-17cc-50a6-4d4b-5246d14da9dc" xlink:type="locator"/>
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<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax" xlink:label="loc_us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax_ac65944e-d0a3-7081-a0ad-366dc25783e8" xlink:type="locator"/>
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</link:calculationLink>
<link:calculationLink xlink:role="http://www.cspi.com/role/AccumulatedOtherComprehensiveLossTables" xlink:type="extended"/>
<link:calculationLink xlink:role="http://www.cspi.com/role/AcquisitionAcquisitionDetails" xlink:type="extended"/>
<link:calculationLink xlink:role="http://www.cspi.com/role/AcquisitionNotes" xlink:type="extended"/>
<link:calculationLink xlink:role="http://www.cspi.com/role/AcquisitionPurchasePriceAllocationDetails" xlink:type="extended"/>
<link:calculationLink xlink:role="http://www.cspi.com/role/AcquisitionTables" xlink:type="extended"/>
<link:calculationLink xlink:role="http://www.cspi.com/role/AssetsHeldForSaleAndDiscontinuedOperationsDetails" xlink:type="extended">
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationCurrent" xlink:label="loc_us-gaap_LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationCurrent_05b9c2a4-6f85-5413-8af9-df620dfd1b1e" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_DisposalGroupIncludingDiscontinuedOperationAccountsPayableAndAccruedLiabilitiesCurrent" xlink:label="loc_us-gaap_DisposalGroupIncludingDiscontinuedOperationAccountsPayableAndAccruedLiabilitiesCurrent_af36ad0a-927b-42a9-2143-a5e96c62199c" xlink:type="locator"/>
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<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_DisposalGroupIncludingDiscontinuedOperationDeferredRevenueCurrent" xlink:label="loc_us-gaap_DisposalGroupIncludingDiscontinuedOperationDeferredRevenueCurrent_e42fa311-e02b-07cc-63f3-c0e51dac614e" xlink:type="locator"/>
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<link:loc xlink:href="cspi-20180630.xsd#cspi_DisposalGroupIncludingDiscontinuedOperationPensionPlanAndPostretirementPlanBenefitObligationCurrent" xlink:label="loc_cspi_DisposalGroupIncludingDiscontinuedOperationPensionPlanAndPostretirementPlanBenefitObligationCurrent_5941f446-3858-d886-0daa-355900069d0c" xlink:type="locator"/>
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<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_DisposalGroupIncludingDiscontinuedOperationOtherCurrentLiabilities" xlink:label="loc_us-gaap_DisposalGroupIncludingDiscontinuedOperationOtherCurrentLiabilities_93109c17-bce3-138c-6f89-1d905e6e4eed" xlink:type="locator"/>
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<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_DiscontinuedOperationGainLossOnDisposalOfDiscontinuedOperationNetOfTax" xlink:label="loc_us-gaap_DiscontinuedOperationGainLossOnDisposalOfDiscontinuedOperationNetOfTax_ed6d6007-850c-eb63-dcdf-32fc8e15100b" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_DiscontinuedOperationGainLossFromDisposalOfDiscontinuedOperationBeforeIncomeTax" xlink:label="loc_us-gaap_DiscontinuedOperationGainLossFromDisposalOfDiscontinuedOperationBeforeIncomeTax_75fb9940-bd63-976c-4153-3fd85df1949d" xlink:type="locator"/>
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<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_DisposalGroupIncludingDiscontinuedOperationOperatingIncomeLoss" xlink:label="loc_us-gaap_DisposalGroupIncludingDiscontinuedOperationOperatingIncomeLoss_c095036e-19fc-eccd-4b1f-e7ecaae34dfa" xlink:type="locator"/>
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