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

On:  Wednesday, 8/5/20, at 5:34pm ET   ·   As of:  8/6/20   ·   For:  6/30/20   ·   Accession #:  1022408-20-27   ·   File #:  1-34167

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

 8/06/20  Eplus Inc.                        10-Q        6/30/20   72:9.4M

Quarterly Report   —   Form 10-Q
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML   1.10M 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     26K 
 3: EX-31.2     Certification -- §302 - SOA'02                      HTML     25K 
 4: EX-32       Certification -- §906 - SOA'02                      HTML     21K 
11: R1          Document and Entity Information                     HTML     72K 
12: R2          Unaudited Consolidated Balance Sheets               HTML    114K 
13: R3          Unaudited Consolidated Balance Sheets               HTML     34K 
                (Parenthetical)                                                  
14: R4          Unaudited Consolidated Statements of Operations     HTML     88K 
15: R5          Unaudited Consolidated Statements of Comprehensive  HTML     38K 
                Income                                                           
16: R6          Unaudited Consolidated Statements of Cash Flows     HTML    113K 
17: R7          Unaudited Consolidated Statements of Stockholders'  HTML     58K 
                Equity                                                           
18: R8          Organization and Summary of Significant Accounting  HTML     32K 
                Policies                                                         
19: R9          Recent Accounting Pronouncements                    HTML     29K 
20: R10         Revenues                                            HTML     36K 
21: R11         Financing Receivables and Operating Leases          HTML    104K 
22: R12         Lessee Accounting                                   HTML     35K 
23: R13         Goodwill and Other Intangible Assets                HTML     44K 
24: R14         Allowance for Credit Losses                         HTML    221K 
25: R15         Property, Equipment, Other Assets and Liabilities   HTML     56K 
26: R16         Notes Payable and Credit Facility                   HTML     29K 
27: R17         Commitments and Contingencies                       HTML     23K 
28: R18         Earnings Per Share                                  HTML     38K 
29: R19         Stockholders' Equity                                HTML     24K 
30: R20         Share-Based Compensation                            HTML     34K 
31: R21         Income Taxes                                        HTML     25K 
32: R22         Fair Value of Financial Instruments                 HTML     54K 
33: R23         Business Combinations                               HTML     33K 
34: R24         Segment Reporting                                   HTML    169K 
35: R25         Organization and Summary of Significant Accounting  HTML     36K 
                Policies (Policies)                                              
36: R26         Recent Accounting Pronouncements (Policies)         HTML     22K 
37: R27         Revenues (Tables)                                   HTML     34K 
38: R28         Financing Receivables and Operating Leases          HTML    108K 
                (Tables)                                                         
39: R29         Lessee Accounting (Tables)                          HTML     35K 
40: R30         Goodwill and Other Intangible Assets (Tables)       HTML     40K 
41: R31         Allowance for Credit Losses (Tables)                HTML    226K 
42: R32         Property, Equipment, Other Assets and Liabilities   HTML     55K 
                (Tables)                                                         
43: R33         Earnings Per Share (Tables)                         HTML     36K 
44: R34         Share-Based Compensation (Tables)                   HTML     31K 
45: R35         Fair Value of Financial Instruments (Tables)        HTML     51K 
46: R36         Business Combinations (Tables)                      HTML     30K 
47: R37         Segment Reporting (Tables)                          HTML    166K 
48: R38         Organization and Summary of Significant Accounting  HTML     26K 
                Policies (Details)                                               
49: R39         Revenues (Details)                                  HTML     48K 
50: R40         Financing Receivables and Operating Leases          HTML    142K 
                (Details)                                                        
51: R41         Lessee Accounting (Details)                         HTML     50K 
52: R42         GOODWILL AND OTHER INTANGIBLE ASSETS, Goodwill      HTML     23K 
                (Details)                                                        
53: R43         GOODWILL AND OTHER INTANGIBLE ASSETS, Other         HTML     41K 
                Intangible Assets (Details)                                      
54: R44         ALLOWANCE FOR CREDIT LOSSES, Activity (Details)     HTML     40K 
55: R45         ALLOWANCE FOR CREDIT LOSSES, Disaggregated Based    HTML     45K 
                on Impairment (Details)                                          
56: R46         ALLOWANCE FOR CREDIT LOSSES, Amortized Cost Basis   HTML    108K 
                (Details)                                                        
57: R47         ALLOWANCE FOR CREDIT LOSSES, Aging Analysis         HTML    119K 
                (Details)                                                        
58: R48         Property, Equipment, Other Assets and Liabilities   HTML     75K 
                (Details)                                                        
59: R49         Notes Payable and Credit Facility (Details)         HTML     77K 
60: R50         Earnings Per Share (Details)                        HTML     48K 
61: R51         Stockholders' Equity (Details)                      HTML     31K 
62: R52         Share-Based Compensation (Details)                  HTML     55K 
63: R53         SHARE-BASED COMPENSATION, Compensation Expense      HTML     31K 
                (Details)                                                        
64: R54         Income Taxes (Details)                              HTML     21K 
65: R55         Fair Value of Financial Instruments (Details)       HTML     39K 
66: R56         Business Combinations (Details)                     HTML     54K 
67: R57         SEGMENT REPORTING, Reportable Segment Information   HTML    118K 
                (Details)                                                        
68: R58         SEGMENT REPORTING, Technology Segment               HTML     62K 
                Disaggregation of Revenue (Details)                              
70: XML         IDEA XML File -- Filing Summary                      XML    126K 
10: XML         XBRL Instance -- form10q_htm                         XML   2.49M 
69: EXCEL       IDEA Workbook of Financial Reports                  XLSX     87K 
 6: EX-101.CAL  XBRL Calculations -- plus-20200630_cal               XML    233K 
 7: EX-101.DEF  XBRL Definitions -- plus-20200630_def                XML    578K 
 8: EX-101.LAB  XBRL Labels -- plus-20200630_lab                     XML   1.74M 
 9: EX-101.PRE  XBRL Presentations -- plus-20200630_pre              XML    985K 
 5: EX-101.SCH  XBRL Schema -- plus-20200630                         XSD    160K 
71: JSON        XBRL Instance as JSON Data -- MetaLinks              358±   502K 
72: ZIP         XBRL Zipped Folder -- 0001022408-20-000027-xbrl      Zip    242K 


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


This Exhibit is an XBRL XML File.


                                                                                                                                                                                
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<link:loc xlink:type="locator" xlink:href="plus-20200630.xsd#plus_TechnologyReportingUnitMember" xlink:label="TechnologyReportingUnitMember" xlink:title="TechnologyReportingUnitMember"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="SegmentDomain" xlink:to="TechnologyReportingUnitMember" xlink:title="definition: SegmentDomain to TechnologyReportingUnitMember" order="1.0"/>
<link:loc xlink:type="locator" xlink:href="plus-20200630.xsd#plus_FinancingReportingUnitMember" xlink:label="FinancingReportingUnitMember" xlink:title="FinancingReportingUnitMember"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="SegmentDomain" xlink:to="FinancingReportingUnitMember" xlink:title="definition: SegmentDomain to FinancingReportingUnitMember" order="2.0"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_ProductOrServiceAxis" xlink:label="ProductOrServiceAxis" xlink:title="ProductOrServiceAxis"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="ScheduleOfSegmentReportingInformationBySegmentTable" xlink:to="ProductOrServiceAxis" xlink:title="definition: ScheduleOfSegmentReportingInformationBySegmentTable to ProductOrServiceAxis" order="3.0"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_ProductsAndServicesDomain" xlink:label="ProductsAndServicesDomain" xlink:title="ProductsAndServicesDomain"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ProductOrServiceAxis" xlink:to="ProductsAndServicesDomain" xlink:title="definition: ProductOrServiceAxis to ProductsAndServicesDomain" order="1.0"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_ProductsAndServicesDomain" xlink:label="ProductsAndServicesDomain_2" xlink:title="ProductsAndServicesDomain"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ProductOrServiceAxis" xlink:to="ProductsAndServicesDomain_2" xlink:title="definition: ProductOrServiceAxis to ProductsAndServicesDomain_2" order="2.0"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProductMember" xlink:label="ProductMember" xlink:title="ProductMember"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ProductsAndServicesDomain" xlink:to="ProductMember" xlink:title="definition: ProductsAndServicesDomain to ProductMember" 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_ServiceMember" xlink:label="ServiceMember" xlink:title="ServiceMember"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ProductsAndServicesDomain" xlink:to="ServiceMember" xlink:title="definition: ProductsAndServicesDomain to ServiceMember" order="2.0"/>
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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_DisaggregationOfRevenueLineItems" xlink:label="DisaggregationOfRevenueLineItems" xlink:title="DisaggregationOfRevenueLineItems"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DisaggregationOfRevenueAbstract" xlink:label="DisaggregationOfRevenueAbstract" xlink:title="DisaggregationOfRevenueAbstract"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="DisaggregationOfRevenueLineItems" xlink:to="DisaggregationOfRevenueAbstract" xlink:title="definition: DisaggregationOfRevenueLineItems to DisaggregationOfRevenueAbstract" 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_Revenues" xlink:label="Revenues" xlink:title="Revenues"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="DisaggregationOfRevenueLineItems" xlink:to="Revenues" xlink:title="definition: DisaggregationOfRevenueLineItems to Revenues" order="2.0"/>
<link:loc xlink:type="locator" xlink:href="plus-20200630.xsd#plus_FinancingAndOther" xlink:label="FinancingAndOther" xlink:title="FinancingAndOther"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="DisaggregationOfRevenueLineItems" xlink:to="FinancingAndOther" xlink:title="definition: DisaggregationOfRevenueLineItems to FinancingAndOther" 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_RevenueFromContractWithCustomerIncludingAssessedTax" xlink:label="RevenueFromContractWithCustomerIncludingAssessedTax" xlink:title="RevenueFromContractWithCustomerIncludingAssessedTax"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="DisaggregationOfRevenueLineItems" xlink:to="RevenueFromContractWithCustomerIncludingAssessedTax" xlink:title="definition: DisaggregationOfRevenueLineItems to RevenueFromContractWithCustomerIncludingAssessedTax" order="4.0"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DisaggregationOfRevenueTable" xlink:label="DisaggregationOfRevenueTable" xlink:title="DisaggregationOfRevenueTable"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="DisaggregationOfRevenueLineItems" xlink:to="DisaggregationOfRevenueTable" xlink:title="definition: DisaggregationOfRevenueLineItems to DisaggregationOfRevenueTable" order="5.0" t1:closed="true" t1:contextElement="segment"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementBusinessSegmentsAxis" xlink:label="StatementBusinessSegmentsAxis" xlink:title="StatementBusinessSegmentsAxis"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="DisaggregationOfRevenueTable" xlink:to="StatementBusinessSegmentsAxis" xlink:title="definition: DisaggregationOfRevenueTable to StatementBusinessSegmentsAxis" 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_SegmentDomain" xlink:label="SegmentDomain" xlink:title="SegmentDomain"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="StatementBusinessSegmentsAxis" xlink:to="SegmentDomain" xlink:title="definition: StatementBusinessSegmentsAxis to SegmentDomain" 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_SegmentDomain" xlink:label="SegmentDomain_2" xlink:title="SegmentDomain"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="StatementBusinessSegmentsAxis" xlink:to="SegmentDomain_2" xlink:title="definition: StatementBusinessSegmentsAxis to SegmentDomain_2" order="2.0"/>
<link:loc xlink:type="locator" xlink:href="plus-20200630.xsd#plus_TechnologyReportingUnitMember" xlink:label="TechnologyReportingUnitMember" xlink:title="TechnologyReportingUnitMember"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="SegmentDomain" xlink:to="TechnologyReportingUnitMember" xlink:title="definition: SegmentDomain to TechnologyReportingUnitMember" order="1.0"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_MajorCustomersAxis" xlink:label="MajorCustomersAxis" xlink:title="MajorCustomersAxis"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="DisaggregationOfRevenueTable" xlink:to="MajorCustomersAxis" xlink:title="definition: DisaggregationOfRevenueTable to MajorCustomersAxis" order="2.0"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_NameOfMajorCustomerDomain" xlink:label="NameOfMajorCustomerDomain" xlink:title="NameOfMajorCustomerDomain"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="MajorCustomersAxis" xlink:to="NameOfMajorCustomerDomain" xlink:title="definition: MajorCustomersAxis to NameOfMajorCustomerDomain" order="1.0"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_NameOfMajorCustomerDomain" xlink:label="NameOfMajorCustomerDomain_2" xlink:title="NameOfMajorCustomerDomain"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="MajorCustomersAxis" xlink:to="NameOfMajorCustomerDomain_2" xlink:title="definition: MajorCustomersAxis to NameOfMajorCustomerDomain_2" order="2.0"/>
<link:loc xlink:type="locator" xlink:href="plus-20200630.xsd#plus_TechnologyCustomerEndMarketMember" xlink:label="TechnologyCustomerEndMarketMember" xlink:title="TechnologyCustomerEndMarketMember"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="NameOfMajorCustomerDomain" xlink:to="TechnologyCustomerEndMarketMember" xlink:title="definition: NameOfMajorCustomerDomain to TechnologyCustomerEndMarketMember" order="1.0"/>
<link:loc xlink:type="locator" xlink:href="plus-20200630.xsd#plus_TelecomMediaEntertainmentCustomerEndMarketMember" xlink:label="TelecomMediaEntertainmentCustomerEndMarketMember" xlink:title="TelecomMediaEntertainmentCustomerEndMarketMember"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="NameOfMajorCustomerDomain" xlink:to="TelecomMediaEntertainmentCustomerEndMarketMember" xlink:title="definition: NameOfMajorCustomerDomain to TelecomMediaEntertainmentCustomerEndMarketMember" order="2.0"/>
<link:loc xlink:type="locator" xlink:href="plus-20200630.xsd#plus_FinancialServicesCustomerEndMarketMember" xlink:label="FinancialServicesCustomerEndMarketMember" xlink:title="FinancialServicesCustomerEndMarketMember"/>
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<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="NameOfMajorCustomerDomain" xlink:to="SLEDCustomerEndMarketMember" xlink:title="definition: NameOfMajorCustomerDomain to SLEDCustomerEndMarketMember" order="4.0"/>
<link:loc xlink:type="locator" xlink:href="plus-20200630.xsd#plus_HealthCareCustomerEndMarketMember" xlink:label="HealthCareCustomerEndMarketMember" xlink:title="HealthCareCustomerEndMarketMember"/>
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<link:loc xlink:type="locator" xlink:href="plus-20200630.xsd#plus_AllOthersCustomerEndMarketMember" xlink:label="AllOthersCustomerEndMarketMember" xlink:title="AllOthersCustomerEndMarketMember"/>
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2 Previous Filings that this Filing References

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

 2/20/18  Eplus Inc.                        8-K:5,9     2/15/18    2:93K
 9/19/08  Eplus Inc.                        8-K:5,9     9/15/08    8:337K
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