SEC Info - Aeva Technologies, Inc. - ‘S-1’ on 6/9/21

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Aeva Technologies, Inc. – ‘S-1’ on 6/9/21 – ‘EX-101.CAL’

On: Wednesday, 6/9/21, at 6:13am ET · Accession #: 1193125-21-185876 · File #: 333-256919

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

 6/09/21  Aeva Technologies, Inc.           S-1                  112:11M                                    Donnelley … Solutions/FA

Registration Statement (General Form) — Form S-1 — SA’33

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: S-1         Registration Statement (General Form)               HTML   1.57M 
 2: EX-5.1      Opinion of Counsel re: Legality                     HTML     33K 
 3: EX-23.1     Consent of Expert or Counsel                        HTML     30K 
 4: EX-23.2     Consent of Expert or Counsel                        HTML     30K 
11: R1          Cover                                               HTML     59K 
12: R2          Consolidated Balance Sheets                         HTML    158K 
13: R3          Consolidated Statements of Operations               HTML     33K 
                (Parenthetical)                                                  
14: R4          Consolidated Balance Sheets (Parenthetical)         HTML     65K 
15: R5          Consolidated Statements of Operations               HTML    108K 
16: R6          Consolidated Statements of Changes in               HTML     38K 
                Stockholders' Equity (Parenthetical)                             
17: R7          Consolidated Statements of Convertible Preferred    HTML    138K 
                Stock and Stockholders' Equity (Deficit)                         
18: R8          Consolidated Statements of Cash Flows               HTML    188K 
19: R9          Description of Organization and Business            HTML     48K 
                Operations                                                       
20: R10         Restatement of Previously Issued Financial          HTML    132K 
                Statements                                                       
21: R11         Liquidity and Going Concern                         HTML     35K 
22: R12         Summary of Significant Accounting Policies          HTML     67K 
23: R13         Public Offering                                     HTML     33K 
24: R14         Private Placement                                   HTML     34K 
25: R15         Related Party Transactions                          HTML     42K 
26: R16         Commitments and Contingencies                       HTML     64K 
27: R17         Private Warrants                                    HTML     33K 
28: R18         Stockholders' Equity                                HTML     54K 
29: R19         Income Tax                                          HTML     62K 
30: R20         Fair Value Measurements                             HTML     89K 
31: R21         Subsequent Events                                   HTML     40K 
32: R22         Description of Business and Summary of Significant  HTML     88K 
                Accounting Policies                                              
33: R23         Reverse Capitalization                              HTML     55K 
34: R24         Revenue                                             HTML     51K 
35: R25         Inventories                                         HTML     37K 
36: R26         Property, Plant and Equipment                       HTML     43K 
37: R27         Other Current Assets                                HTML     38K 
38: R28         Other Current Liabilities                           HTML     37K 
39: R29         Earnings (Loss) Per Share                           HTML     47K 
40: R30         Stock-based Compensation                            HTML     65K 
41: R31         Segment Information                                 HTML     38K 
42: R32         Description of Business and Summary of Significant  HTML    200K 
                Accounting Policies (Policies)                                   
43: R33         Restatement of Previously Issued Financial          HTML    130K 
                Statements (Tables)                                              
44: R34         Summary of Significant Accounting Policies          HTML     57K 
                (Tables)                                                         
45: R35         Income Tax (Tables)                                 HTML     63K 
46: R36         Fair Value Measurements (Tables)                    HTML     61K 
47: R37         Description of Business and Summary of Significant  HTML     35K 
                Accounting Policies (Tables)                                     
48: R38         Reverse Capitalization (Tables)                     HTML     48K 
49: R39         Revenue (Tables)                                    HTML     47K 
50: R40         Financial Instruments (Tables)                      HTML     76K 
51: R41         Inventories (Tables)                                HTML     38K 
52: R42         Property, Plant and Equipment (Tables)              HTML     42K 
53: R43         Other Current Assets (Tables)                       HTML     38K 
54: R44         Other Current Liabilities (Tables)                  HTML     37K 
55: R45         Capital Structure (Tables)                          HTML     40K 
56: R46         Earnings (Loss) Per Share (Tables)                  HTML     65K 
57: R47         Stock-based Compensation (Tables)                   HTML     68K 
58: R48         Commitments and Contingencies (Tables)              HTML     39K 
59: R49         Description of Organization and Business            HTML     68K 
                Operations - Additional Information (Detail)                     
60: R50         Restatement of Previously Issued Financial          HTML     65K 
                Statements - Schedule of Effect of Restatement                   
                Financial Statement - Balance Sheet (Detail)                     
61: R51         Restatement of Previously Issued Financial          HTML     71K 
                Statements - Schedule of Effect of Restatement                   
                Financial Statement - Statement of Operations                    
                (Detail)                                                         
62: R52         Restatement of Previously Issued Financial          HTML     66K 
                Statements - Schedule of Effect of Restatement                   
                Financial Statement - Statement of Cash Flow                     
                (Detail)                                                         
63: R53         Liquidity and Going Concern - Additional            HTML     38K 
                Information (Detail)                                             
64: R54         Summary of Significant Accounting Policies -        HTML     55K 
                Additional Information (Detail)                                  
65: R55         Summary of Significant Accounting Policies -        HTML     64K 
                Schedule of Basic and Diluted Net Income (Loss)                  
                Per Common Share (Detail)                                        
66: R56         Public Offering - Additional Information (Detail)   HTML     46K 
67: R57         Private Placement - Additional Information          HTML     50K 
                (Detail)                                                         
68: R58         Related Party Transactions - Additional             HTML    102K 
                Information (Detail)                                             
69: R59         Commitments and Contingencies - Additional          HTML    102K 
                Information (Detail)                                             
70: R60         Stockholders' Equity (Detail)                       HTML     62K 
71: R61         Income Tax - Schedule of Net Deferred Taxes         HTML     39K 
                (Detail)                                                         
72: R62         Income Tax - Schedule of Income Tax Provision       HTML     47K 
                (Detail)                                                         
73: R63         Income Tax - Additional Information (Detail)        HTML     45K 
74: R64         Income Tax - Summary of Reconciliation Federal      HTML     41K 
                Income Tax Rate (Detail)                                         
75: R65         Fair Value Measurements - Schedule of Fair Value    HTML     39K 
                Measured on Recurring Basis (Detail)                             
76: R66         Fair Value Measurements - Additional Information    HTML     47K 
                (Detail)                                                         
77: R67         Fair Value Measurements - Schedule of Fair Value    HTML     56K 
                Black-scholes Option Pricing Model (Detail)                      
78: R68         Fair Value Measurements - Summary of Fair Value of  HTML     43K 
                Warrant Liabilities (Detail)                                     
79: R69         Fair Value Measurements - Summary of Fair Value of  HTML     35K 
                Warrant Liabilities (Parenthetical) (Detail)                     
80: R70         Subsequent Events (Detail)                          HTML     62K 
81: R71         Description of Business and Summary of Significant  HTML     91K 
                Accounting Policies - Additional Information                     
                (Details)                                                        
82: R72         Description of Business and Summary of Significant  HTML     46K 
                Accounting Policies - Schedule of Property, Plant,               
                and Equipment Estimated Useful Lives (Details)                   
83: R73         Reverse Capitalization - - Schedule of Number of    HTML     50K 
                Common Stock Issued Following the Business                       
                Combination (Details)                                            
84: R74         Reverse Capitalization - Additional Information     HTML     99K 
                (Details)                                                        
85: R75         Reverse Capitalization - Reconciliation of          HTML     46K 
                Elements of Business Combination (Details)                       
86: R76         Reverse Capitalization - Schedule of Number of      HTML     49K 
                Common Stock Issued Following the Business                       
                Combination (Parenthetical) (Details)                            
87: R77         Revenue - Summary of Disaggregated Revenue by       HTML     51K 
                Geographic Region (Details)                                      
88: R78         Revenue - Additional Information (Details)          HTML     41K 
89: R79         Financial Instruments - Summary of Financial        HTML     70K 
                assets and Liabilities Measured at Fair Value on                 
                Recurring Basis (Details)                                        
90: R80         Financial Instruments (Additional Information)      HTML     33K 
                (Details)                                                        
91: R81         Financial Instruments - Summary of Changes in Fair  HTML     38K 
                Value of Level 3 Financial Instruments (Details)                 
92: R82         Financial Instruments - Schedule of Black-Scholes   HTML     42K 
                Option Pricing Model For Private Warrants                        
                (Details)                                                        
93: R83         Inventories - Schedule of Inventories (Details)     HTML     41K 
94: R84         Property, Plant and Equipment - Schedule of         HTML     55K 
                Property, Plant and Equipment (Details)                          
95: R85         Property, Plant and Equipment - Additional          HTML     33K 
                Information (Details)                                            
96: R86         Other Current Assets - Schedule of Other Current    HTML     44K 
                Assets (Details)                                                 
97: R87         Other Current Liabilities - Schedule of Other       HTML     41K 
                Current Liabilities (Details)                                    
98: R88         Capital Structure - Additional Information          HTML     67K 
                (Details)                                                        
99: R89         Capital Structure - Schedule of Conversions of      HTML     49K 
                Stock (Details)                                                  
100: R90         Earnings (Loss) Per Share - Schedule of Earnings    HTML     59K  
                Per Share, Basic and Diluted (Details)                           
101: R91         Earnings (Loss) Per Share - Schedule of             HTML     42K  
                Antidilutive Securities Excluded from Computation                
                of Diluted Earnings Per Share (Details)                          
102: R92         Stock-based Compensation - Additional Information   HTML     61K  
                (Details)                                                        
103: R93         Stock-based Compensation - Schedule of Fair Value   HTML     54K  
                Weighted-Average Assumptions (Details)                           
104: R94         Stock-based Compensation - Schedule of Restricted   HTML     54K  
                Stock Activity (Details)                                         
105: R95         Stock-based Compensation - Schedule of Stock        HTML     74K  
                Options Activity (Details)                                       
106: R96         Stock-based Compensation - Summary of Stock-Based   HTML     43K  
                Compensation Expense (Details)                                   
107: R97         Income Taxes - Schedule of Income before Income     HTML     41K  
                Taxes (Details)                                                  
108: R98         Commitments and Contingencies - Summary of          HTML     51K  
                Maturity Analysis of the Annual Undiscounted Cash                
                Flows of Operating Lease Liabilities (Details)                   
109: R99         Segment Information - Additional Information        HTML     51K  
                (Details)                                                        
111: XML         IDEA XML File -- Filing Summary                      XML    217K  
110: EXCEL       IDEA Workbook of Financial Reports                  XLSX    163K  
 5: EX-101.INS  XBRL Instance -- aeva-20201231                       XML   2.12M 
 7: EX-101.CAL  XBRL Calculations -- aeva-20201231_cal               XML    237K 
 8: EX-101.DEF  XBRL Definitions -- aeva-20201231_def                XML   1.19M 
 9: EX-101.LAB  XBRL Labels -- aeva-20201231_lab                     XML   2.07M 
10: EX-101.PRE  XBRL Presentations -- aeva-20201231_pre              XML   1.60M 
 6: EX-101.SCH  XBRL Schema -- aeva-20201231                         XSD    328K 
112: ZIP         XBRL Zipped Folder -- 0001193125-21-185876-xbrl      Zip    258K

‘EX-101.CAL’ — XBRL Calculations — aeva-20201231_cal

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<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:to="us-gaap_PaymentsToAcquireOtherInvestments" order="14.1" weight="-1" priority="2" use="optional"/>

<link:loc xlink:type="locator" xlink:href="aeva-20201231.xsd#aeva_CashWithDrawnFromTrustAccount" xlink:label="aeva_CashWithDrawnFromTrustAccount"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:to="aeva_CashWithDrawnFromTrustAccount" order="14.11" weight="1" priority="2" use="optional"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="us-gaap_NetIncomeLoss"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_NetIncomeLoss" order="14.12" weight="1" priority="2" use="optional"/>

<link:loc xlink:type="locator" xlink:href="aeva-20201231.xsd#aeva_InterestEarnedOnMarketableSecuritiesHeldInTrustAccount" xlink:label="aeva_InterestEarnedOnMarketableSecuritiesHeldInTrustAccount"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="aeva_InterestEarnedOnMarketableSecuritiesHeldInTrustAccount" order="14.13" weight="-1" priority="2" use="optional"/>

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<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" order="14.14" weight="-1" priority="2" use="optional"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable" xlink:label="us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable" order="14.15" weight="1" priority="2" use="optional"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_ProfitLoss" order="0" weight="1" use="optional"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="aeva_ProceedsFromBusinessCombinationAndPrivateOffering" order="0" weight="1" use="optional"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:to="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" order="0" weight="-1" use="optional"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities" order="0" weight="1" use="optional"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_Depreciation" order="1" weight="1" use="optional"/>

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<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:to="us-gaap_PaymentsToAcquireAvailableForSaleSecuritiesDebt" order="1" weight="-1" use="optional"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivities" order="1" weight="1" use="optional"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivities" order="2" weight="1" use="optional"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_OperatingLeaseRightOfUseAssetAmortizationExpense" order="2" weight="1" use="optional"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_FairValueAdjustmentOfWarrants" order="3" weight="1" use="optional"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_ProceedsFromStockOptionsExercised" order="4" weight="1" use="optional"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_ShareBasedCompensation" order="4" weight="1" use="optional"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_IncreaseDecreaseInAccountsReceivable" order="5" weight="-1" use="optional"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_IncreaseDecreaseInInventories" order="6" weight="-1" use="optional"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_IncreaseDecreaseInOtherCurrentAssets" order="7" weight="-1" use="optional"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_IncreaseDecreaseInOtherNoncurrentAssets" order="8" weight="-1" use="optional"/>

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<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_IncreaseDecreaseInAccruedLiabilities" order="10" weight="1" use="optional"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities" order="11" weight="1" use="optional"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="aeva_IncreaseDecreaseInLeaseLiabilities" order="12" weight="1" use="optional"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_IncreaseDecreaseInOtherCurrentLiabilities" order="13" weight="1" use="optional"/>

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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_ProfitLoss" xlink:label="us-gaap_ProfitLoss"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities"/>

<link:loc xlink:type="locator" xlink:href="aeva-20201231.xsd#aeva_ProceedsFromBusinessCombinationAndPrivateOffering" xlink:label="aeva_ProceedsFromBusinessCombinationAndPrivateOffering"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities"/>

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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_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_Depreciation" xlink:label="us-gaap_Depreciation"/>

<link:loc xlink:type="locator" xlink:href="aeva-20201231.xsd#aeva_PaymentsOfMergerAndPrivateOfferingRelatedCostsFinancingActivities" xlink:label="aeva_PaymentsOfMergerAndPrivateOfferingRelatedCostsFinancingActivities"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PaymentsToAcquireAvailableForSaleSecuritiesDebt" xlink:label="us-gaap_PaymentsToAcquireAvailableForSaleSecuritiesDebt"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeaseRightOfUseAssetAmortizationExpense" xlink:label="us-gaap_OperatingLeaseRightOfUseAssetAmortizationExpense"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProceedsFromStockOptionsExercised" xlink:label="us-gaap_ProceedsFromStockOptionsExercised"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensation" xlink:label="us-gaap_ShareBasedCompensation"/>

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<link:loc xlink:type="locator" xlink:href="aeva-20201231.xsd#aeva_IncreaseDecreaseInLeaseLiabilities" xlink:label="aeva_IncreaseDecreaseInLeaseLiabilities"/>

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<link:calculationLink xlink:type="extended" xlink:role="http://aeva.ai/20201231/taxonomy/role/Role_DisclosureInventoriesScheduleOfInventoriesDetails">

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<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_InventoryNet" xlink:to="us-gaap_InventoryWorkInProcessNetOfReserves" order="1" weight="1" use="optional"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_InventoryNet" xlink:to="us-gaap_InventoryFinishedGoodsNetOfReserves" order="2" weight="1" use="optional"/>

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</link:calculationLink>

<link:calculationLink xlink:type="extended" xlink:role="http://aeva.ai/20201231/taxonomy/role/DisclosurePropertyPlantAndEquipmentScheduleOfPropertyPlantAndEquipmentDetails">

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_PropertyPlantAndEquipmentNet" xlink:to="us-gaap_PropertyPlantAndEquipmentGross" order="0" weight="1" use="optional"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_PropertyPlantAndEquipmentNet" xlink:to="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" order="1" weight="-1" use="optional"/>

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</link:calculationLink>

<link:calculationLink xlink:type="extended" xlink:role="http://aeva.ai/20201231/taxonomy/role/Role_DisclosureOtherCurrentAssetsScheduleOfOtherCurrentAssetsDetails">

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OtherAssetsCurrent" xlink:to="us-gaap_DeferredCostsCurrent" order="0" weight="1" use="optional"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OtherAssetsCurrent" xlink:to="us-gaap_PrepaidExpenseCurrent" order="1" weight="1" use="optional"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OtherAssetsCurrent" xlink:to="us-gaap_ContractWithCustomerAssetNetCurrent" order="2" weight="1" use="optional"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OtherAssetsCurrent" xlink:to="aeva_VendorDepositsCurrent" order="3" weight="1" use="optional"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OtherAssetsCurrent" xlink:to="us-gaap_OtherAssetsMiscellaneousCurrent" order="4" weight="1" use="optional"/>

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<link:loc xlink:type="locator" xlink:href="aeva-20201231.xsd#aeva_VendorDepositsCurrent" xlink:label="aeva_VendorDepositsCurrent"/>

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</link:calculationLink>

<link:calculationLink xlink:type="extended" xlink:role="http://aeva.ai/20201231/taxonomy/role/DisclosureOtherCurrentLiabilitiesScheduleOfOtherCurrentLiabilitiesDetails">

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OtherLiabilitiesCurrent" xlink:to="us-gaap_SalesAndExciseTaxPayableCurrent" order="0" weight="1" use="optional"/>

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3 Subsequent Filings that Reference this Filing

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

 5/10/22  Aeva Technologies, Inc.           POS AM      5/09/22    2:403K                                   Donnelley … Solutions/FA
 3/23/22  Aeva Technologies, Inc.           POS AM      3/22/22    2:402K                                   Donnelley … Solutions/FA
 6/22/21  Aeva Technologies, Inc.           S-1/A       6/21/21    2:87K                                    Donnelley … Solutions/FA

6 Previous Filings that this Filing References

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

 3/18/21  Aeva Technologies, Inc.           8-K:1,2,3,5 3/12/21   14:1.2M                                   Donnelley … Solutions/FA
 2/16/21  Aeva Technologies, Inc.           424B3       2/12/21    1:17M                                    EdgarAgents LLC/FA
 1/14/21  Aeva Technologies, Inc.           S-4/A                 13:17M                                    EdgarAgents LLC/FA
12/03/20  Aeva Technologies, Inc.           S-4                   10:16M                                    EdgarAgents LLC/FA
 2/06/20  Aeva Technologies, Inc.           8-K:1,5,9   2/03/20   12:806K                                   EdgarAgents LLC/FA
 1/24/20  Aeva Technologies, Inc.           S-1/A                 23:3.2M                                   EdgarAgents LLC/FA

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Filing Submission 0001193125-21-185876 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

Aeva Technologies, Inc. – ‘S-1’ on 6/9/21 – ‘EX-101.CAL’

On: Wednesday, 6/9/21, at 6:13am ET · Accession #: 1193125-21-185876 · File #: 333-256919

Registration Statement (General Form) — Form S-1 — SA’33Filing Table of Contents

‘EX-101.CAL’ — XBRL Calculations — aeva-20201231_cal

This Exhibit is an XBRL XML File.

3 Subsequent Filings that Reference this Filing

6 Previous Filings that this Filing References

Registration Statement (General Form) — Form S-1 — SA’33

Filing Table of Contents