SEC Info - nDivision Inc. - ‘S-1/A’ on 4/14/21

SEC Info℠

Home

Help

Please Sign In

nDivision Inc. – ‘S-1/A’ on 4/14/21 – ‘EX-101.CAL’

On: Wednesday, 4/14/21, at 4:06pm ET · Accession #: 1477932-21-2297 · File #: 333-254022

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

 4/14/21  nDivision Inc.                    S-1/A                 70:3.2M                                   Discount Edgar/FA

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

Document/Exhibit                   Description                      Pages   Size 

 1: S-1/A       Pre-Effective Amendment to Registration Statement   HTML    555K 
                (General Form)                                                   
 2: EX-5.1      Consent of Counsel                                  HTML     20K 
 3: EX-23.1     Consent of Independent Registered Public            HTML     17K 
                Accounting Firm                                                  
10: R1          Cover                                               HTML     34K 
11: R2          Consoldiated Balance Sheets                         HTML     97K 
12: R3          Consoldiated Balance Sheets (Parenthetical)         HTML     40K 
13: R4          Consolidated Statements of Operations               HTML     57K 
14: R5          Consolidated Statements of Stockholders' Equity     HTML     43K 
15: R6          Consolidated Statements of Cash Flow                HTML     97K 
16: R7          Description of Business                             HTML     21K 
17: R8          Liquidity                                           HTML     23K 
18: R9          Summmary of Significant Accounting Policies         HTML     41K 
19: R10         Recent Accounting Pronouncements                    HTML     24K 
20: R11         Equipment and Software Licenses                     HTML     28K 
21: R12         Intangible Assets                                   HTML     26K 
22: R13         Accrued Liabilities                                 HTML     28K 
23: R14         Factoring Credit Facility                           HTML     22K 
24: R15         Note Payable                                        HTML     21K 
25: R16         Convertible Notes Payable                           HTML     22K 
26: R17         Lease Obligations                                   HTML     40K 
27: R18         Stock Based Compensation                            HTML     46K 
28: R19         Common Stock                                        HTML     22K 
29: R20         Related Party Transactions                          HTML     21K 
30: R21         Significant Customer                                HTML     27K 
31: R22         Income Taxes                                        HTML     48K 
32: R23         Subsequent Events                                   HTML     22K 
33: R24         Summmary of Significant Accounting Policies         HTML     80K 
                (Policies)                                                       
34: R25         Equipment and Software Licenses (Tables)            HTML     26K 
35: R26         Intangible Assets (Tables)                          HTML     24K 
36: R27         Accrued Liabilities (Tables)                        HTML     25K 
37: R28         Lease Obligation (Tables)                           HTML     38K 
38: R29         Stock Based Compensation (Tables)                   HTML     43K 
39: R30         Significant Customers (Tables)                      HTML     28K 
40: R31         Income Taxes (Tables)                               HTML     47K 
41: R32         Liquidity (Details Narrative)                       HTML     21K 
42: R33         Summmary of Significant Accounting Policies         HTML     44K 
                (Details Narrative)                                              
43: R34         Equipment and Software Licenses (Details)           HTML     28K 
44: R35         Equipment and Software Licenses (Details            HTML     30K 
                Narrative)                                                       
45: R36         Intangible Assets (Details)                         HTML     27K 
46: R37         Intangible Assets (Details Narrative)               HTML     33K 
47: R38         Accrued Liabilities (Details)                       HTML     33K 
48: R39         Factoring Credit Facility (Details Narrative)       HTML     25K 
49: R40         Note Payable (Details Narrative)                    HTML     27K 
50: R41         Convertible Notes Payable (Details Narrative)       HTML     35K 
51: R42         Lease Obligations (Details)                         HTML     40K 
52: R43         Lease Obligations (Details 1)                       HTML     22K 
53: R44         Lease Obligations (Details 2)                       HTML     34K 
54: R45         Lease Obligations (Details 3)                       HTML     29K 
55: R46         Lease Obligations (Details Narrative)               HTML     29K 
56: R47         Stock Based Compensation (Details)                  HTML     23K 
57: R48         Stock Based Compensation (Details 1)                HTML     41K 
58: R49         Stock Based Compensation (Details 2)                HTML     30K 
59: R50         Stock Based Compensation (Details Narrative)        HTML     54K 
60: R51         Common Stock (Details Narrative)                    HTML     31K 
61: R52         Related Party Transactions (Details Narrative)      HTML     23K 
62: R53         Significant Customers (Details)                     HTML     29K 
63: R54         Income Taxes (Details)                              HTML     38K 
64: R55         Income Taxes (Details 1)                            HTML     29K 
65: R56         Income Taxes (Details 2)                            HTML     38K 
66: R57         Income Taxes (Details Narrative)                    HTML     21K 
67: R58         Subsequent Events (Details Narrative)               HTML     43K 
69: XML         IDEA XML File -- Filing Summary                      XML    126K 
68: EXCEL       IDEA Workbook of Financial Reports                  XLSX     74K 
 4: EX-101.INS  XBRL Instance -- ndvn-20201231                       XML    633K 
 7: EX-101.CAL  XBRL Calculations -- ndvn-20201231_cal               XML    136K 
 9: EX-101.DEF  XBRL Definitions -- ndvn-20201231_def                XML    283K 
 6: EX-101.LAB  XBRL Labels -- ndvn-20201231_lab                     XML    690K 
 8: EX-101.PRE  XBRL Presentations -- ndvn-20201231_pre              XML    565K 
 5: EX-101.SCH  XBRL Schema -- ndvn-20201231                         XSD    130K 
70: ZIP         XBRL Zipped Folder -- 0001477932-21-002297-xbrl      Zip     92K

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

This Exhibit is an XBRL XML File.

<?xml version="1.0" standalone="yes" encoding="windows-1252"?>

<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">

<link:roleRef roleURI="http://ndivision.com/role/Cover" xlink:href="ndvn-20201231.xsd#Cover" xlink:type="simple"/>

<link:roleRef roleURI="http://ndivision.com/role/ConsoldiatedBalanceSheets" xlink:href="ndvn-20201231.xsd#ConsoldiatedBalanceSheets" xlink:type="simple"/>

<link:roleRef roleURI="http://ndivision.com/role/ConsoldiatedBalanceSheetsParenthetical" xlink:href="ndvn-20201231.xsd#ConsoldiatedBalanceSheetsParenthetical" xlink:type="simple"/>

<link:roleRef roleURI="http://ndivision.com/role/ConsolidatedStatementsOfOperations" xlink:href="ndvn-20201231.xsd#ConsolidatedStatementsOfOperations" xlink:type="simple"/>

<link:roleRef roleURI="http://ndivision.com/role/ConsolidatedStatementsOfStockholdersEquity" xlink:href="ndvn-20201231.xsd#ConsolidatedStatementsOfStockholdersEquity" xlink:type="simple"/>

<link:roleRef roleURI="http://ndivision.com/role/ConsolidatedStatementsOfCashFlow" xlink:href="ndvn-20201231.xsd#ConsolidatedStatementsOfCashFlow" xlink:type="simple"/>

<link:roleRef roleURI="http://ndivision.com/role/DescriptionOfBusiness" xlink:href="ndvn-20201231.xsd#DescriptionOfBusiness" xlink:type="simple"/>

<link:roleRef roleURI="http://ndivision.com/role/LIQUIDITY" xlink:href="ndvn-20201231.xsd#LIQUIDITY" xlink:type="simple"/>

<link:roleRef roleURI="http://ndivision.com/role/SummmaryOfSignificantAccountingPolicies" xlink:href="ndvn-20201231.xsd#SummmaryOfSignificantAccountingPolicies" xlink:type="simple"/>

<link:roleRef roleURI="http://ndivision.com/role/RecentAccountingPronouncements" xlink:href="ndvn-20201231.xsd#RecentAccountingPronouncements" xlink:type="simple"/>

<link:roleRef roleURI="http://ndivision.com/role/EquipmentAndSoftwareLicenses" xlink:href="ndvn-20201231.xsd#EquipmentAndSoftwareLicenses" xlink:type="simple"/>

<link:roleRef roleURI="http://ndivision.com/role/IntangibleAssets" xlink:href="ndvn-20201231.xsd#IntangibleAssets" xlink:type="simple"/>

<link:roleRef roleURI="http://ndivision.com/role/AccruedLiabilities" xlink:href="ndvn-20201231.xsd#AccruedLiabilities" xlink:type="simple"/>

<link:roleRef roleURI="http://ndivision.com/role/FactoringCreditFacility" xlink:href="ndvn-20201231.xsd#FactoringCreditFacility" xlink:type="simple"/>

<link:roleRef roleURI="http://ndivision.com/role/NotePayable" xlink:href="ndvn-20201231.xsd#NotePayable" xlink:type="simple"/>

<link:roleRef roleURI="http://ndivision.com/role/ConvertibleNotesPayable" xlink:href="ndvn-20201231.xsd#ConvertibleNotesPayable" xlink:type="simple"/>

<link:roleRef roleURI="http://ndivision.com/role/LeaseObligations" xlink:href="ndvn-20201231.xsd#LeaseObligations" xlink:type="simple"/>

<link:roleRef roleURI="http://ndivision.com/role/StockBasedCompensation" xlink:href="ndvn-20201231.xsd#StockBasedCompensation" xlink:type="simple"/>

<link:roleRef roleURI="http://ndivision.com/role/CommonStock" xlink:href="ndvn-20201231.xsd#CommonStock" xlink:type="simple"/>

<link:roleRef roleURI="http://ndivision.com/role/RelatedPartyTransactions" xlink:href="ndvn-20201231.xsd#RelatedPartyTransactions" xlink:type="simple"/>

<link:roleRef roleURI="http://ndivision.com/role/SignificantCustomer" xlink:href="ndvn-20201231.xsd#SignificantCustomer" xlink:type="simple"/>

<link:roleRef roleURI="http://ndivision.com/role/IncomeTaxes" xlink:href="ndvn-20201231.xsd#IncomeTaxes" xlink:type="simple"/>

<link:roleRef roleURI="http://ndivision.com/role/SubsequentEvents" xlink:href="ndvn-20201231.xsd#SubsequentEvents" xlink:type="simple"/>

<link:roleRef roleURI="http://ndivision.com/role/SummmaryOfSignificantAccountingPoliciesPolicies" xlink:href="ndvn-20201231.xsd#SummmaryOfSignificantAccountingPoliciesPolicies" xlink:type="simple"/>

<link:roleRef roleURI="http://ndivision.com/role/EquipmentAndSoftwareLicensesTables" xlink:href="ndvn-20201231.xsd#EquipmentAndSoftwareLicensesTables" xlink:type="simple"/>

<link:roleRef roleURI="http://ndivision.com/role/IntangibleAssetsTables" xlink:href="ndvn-20201231.xsd#IntangibleAssetsTables" xlink:type="simple"/>

<link:roleRef roleURI="http://ndivision.com/role/AccruedLiabilitiesTables" xlink:href="ndvn-20201231.xsd#AccruedLiabilitiesTables" xlink:type="simple"/>

<link:roleRef roleURI="http://ndivision.com/role/LeaseObligationTables" xlink:href="ndvn-20201231.xsd#LeaseObligationTables" xlink:type="simple"/>

<link:roleRef roleURI="http://ndivision.com/role/StockBasedCompensationTables" xlink:href="ndvn-20201231.xsd#StockBasedCompensationTables" xlink:type="simple"/>

<link:roleRef roleURI="http://ndivision.com/role/SignificantCustomersTables" xlink:href="ndvn-20201231.xsd#SignificantCustomersTables" xlink:type="simple"/>

<link:roleRef roleURI="http://ndivision.com/role/IncomeTaxesTables" xlink:href="ndvn-20201231.xsd#IncomeTaxesTables" xlink:type="simple"/>

<link:roleRef roleURI="http://ndivision.com/role/LiquidityDetailsNarrative" xlink:href="ndvn-20201231.xsd#LiquidityDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://ndivision.com/role/SummmaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:href="ndvn-20201231.xsd#SummmaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://ndivision.com/role/EquipmentAndSoftwareLicensesDetails" xlink:href="ndvn-20201231.xsd#EquipmentAndSoftwareLicensesDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://ndivision.com/role/EquipmentAndSoftwareLicensesDetailsNarrative" xlink:href="ndvn-20201231.xsd#EquipmentAndSoftwareLicensesDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://ndivision.com/role/IntangibleAssetsDetails" xlink:href="ndvn-20201231.xsd#IntangibleAssetsDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://ndivision.com/role/IntangibleAssetsDetailsNarrative" xlink:href="ndvn-20201231.xsd#IntangibleAssetsDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://ndivision.com/role/AccruedLiabilitiesDetails" xlink:href="ndvn-20201231.xsd#AccruedLiabilitiesDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://ndivision.com/role/FactoringCreditFacilityDetailsNarrative" xlink:href="ndvn-20201231.xsd#FactoringCreditFacilityDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://ndivision.com/role/NotePayableDetailsNarrative" xlink:href="ndvn-20201231.xsd#NotePayableDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://ndivision.com/role/ConvertibleNotesPayableDetailsNarrative" xlink:href="ndvn-20201231.xsd#ConvertibleNotesPayableDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://ndivision.com/role/LeaseObligationsDetails" xlink:href="ndvn-20201231.xsd#LeaseObligationsDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://ndivision.com/role/LeaseObligationsDetails1" xlink:href="ndvn-20201231.xsd#LeaseObligationsDetails1" xlink:type="simple"/>

<link:roleRef roleURI="http://ndivision.com/role/LeaseObligationsDetails2" xlink:href="ndvn-20201231.xsd#LeaseObligationsDetails2" xlink:type="simple"/>

<link:roleRef roleURI="http://ndivision.com/role/LeaseObligationsDetails3" xlink:href="ndvn-20201231.xsd#LeaseObligationsDetails3" xlink:type="simple"/>

<link:roleRef roleURI="http://ndivision.com/role/LeaseObligationsDetailsNarrative" xlink:href="ndvn-20201231.xsd#LeaseObligationsDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://ndivision.com/role/StockBasedCompensationDetails" xlink:href="ndvn-20201231.xsd#StockBasedCompensationDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://ndivision.com/role/StockBasedCompensationDetails1" xlink:href="ndvn-20201231.xsd#StockBasedCompensationDetails1" xlink:type="simple"/>

<link:roleRef roleURI="http://ndivision.com/role/StockBasedCompensationDetails2" xlink:href="ndvn-20201231.xsd#StockBasedCompensationDetails2" xlink:type="simple"/>

<link:roleRef roleURI="http://ndivision.com/role/StockBasedCompensationDetailsNarrative" xlink:href="ndvn-20201231.xsd#StockBasedCompensationDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://ndivision.com/role/CommonStockDetailsNarrative" xlink:href="ndvn-20201231.xsd#CommonStockDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://ndivision.com/role/RelatedPartyTransactionsDetailsNarrative" xlink:href="ndvn-20201231.xsd#RelatedPartyTransactionsDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://ndivision.com/role/SignificantCustomersDetails" xlink:href="ndvn-20201231.xsd#SignificantCustomersDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://ndivision.com/role/IncomeTaxesDetails" xlink:href="ndvn-20201231.xsd#IncomeTaxesDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://ndivision.com/role/IncomeTaxesDetails1" xlink:href="ndvn-20201231.xsd#IncomeTaxesDetails1" xlink:type="simple"/>

<link:roleRef roleURI="http://ndivision.com/role/IncomeTaxesDetails2" xlink:href="ndvn-20201231.xsd#IncomeTaxesDetails2" xlink:type="simple"/>

<link:roleRef roleURI="http://ndivision.com/role/IncomeTaxesDetailsNarrative" xlink:href="ndvn-20201231.xsd#IncomeTaxesDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://ndivision.com/role/SubsequentEventsDetailsNarrative" xlink:href="ndvn-20201231.xsd#SubsequentEventsDetailsNarrative" xlink:type="simple"/>

<link:calculationLink xlink:type="extended" xlink:role="http://ndivision.com/role/Cover" xlink:title="00000001 - Document - Document and Entity Information"/>

<link:calculationLink xlink:type="extended" xlink:role="http://ndivision.com/role/ConsoldiatedBalanceSheets" xlink:title="000002 - Statement - CONSOLDIATED BALANCE SHEETS">

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaapAssetsCurrent"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_PrepaidExpenseCurrent" xlink:label="loc_us-gaapPrepaidExpenseCurrent"/>

<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapPrepaidExpenseCurrent" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="loc_us-gaapAccountsReceivableNetCurrent"/>

<link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapAccountsReceivableNetCurrent" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaapCashAndCashEquivalentsAtCarryingValue"/>

<link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapCashAndCashEquivalentsAtCarryingValue" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_OtherAssets" xlink:label="loc_us-gaapOtherAssets"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_FinanceLeaseRightOfUseAsset" xlink:label="loc_us-gaapFinanceLeaseRightOfUseAsset"/>

<link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOtherAssets" xlink:to="loc_us-gaapFinanceLeaseRightOfUseAsset" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:label="loc_us-gaapIntangibleAssetsNetExcludingGoodwill"/>

<link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOtherAssets" xlink:to="loc_us-gaapIntangibleAssetsNetExcludingGoodwill" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_Assets" xlink:label="loc_us-gaapAssets"/>

<link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapAssetsCurrent" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="ndvn-20201231.xsd#ndvn_EquipmentAndSoftwareLicensesAtCostLessAccumulatedDepreciationAndAmortization" xlink:label="loc_ndvnEquipmentAndSoftwareLicensesAtCostLessAccumulatedDepreciationAndAmortization"/>

<link:calculationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_ndvnEquipmentAndSoftwareLicensesAtCostLessAccumulatedDepreciationAndAmortization" xlink:type="arc" weight="1"/>

<link:calculationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapOtherAssets" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_us-gaapLiabilitiesCurrent"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_AccountsPayableCurrent" xlink:label="loc_us-gaapAccountsPayableCurrent"/>

<link:calculationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapAccountsPayableCurrent" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_AccruedLiabilitiesCurrent" xlink:label="loc_us-gaapAccruedLiabilitiesCurrent"/>

<link:calculationArc order="11" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapAccruedLiabilitiesCurrent" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_DeferredRevenue" xlink:label="loc_us-gaapDeferredRevenue"/>

<link:calculationArc order="12" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapDeferredRevenue" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_NotesPayableCurrent" xlink:label="loc_us-gaapNotesPayableCurrent"/>

<link:calculationArc order="13" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapNotesPayableCurrent" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_LongTermDebtCurrent" xlink:label="loc_us-gaapLongTermDebtCurrent"/>

<link:calculationArc order="14" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapLongTermDebtCurrent" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_FinanceLeaseLiabilityCurrent" xlink:label="loc_us-gaapFinanceLeaseLiabilityCurrent"/>

<link:calculationArc order="15" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapFinanceLeaseLiabilityCurrent" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_OperatingLeaseLiabilityCurrent" xlink:label="loc_us-gaapOperatingLeaseLiabilityCurrent"/>

<link:calculationArc order="16" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapOperatingLeaseLiabilityCurrent" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_LiabilitiesNoncurrent" xlink:label="loc_us-gaapLiabilitiesNoncurrent"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_FinanceLeaseLiabilityNoncurrent" xlink:label="loc_us-gaapFinanceLeaseLiabilityNoncurrent"/>

<link:calculationArc order="17" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesNoncurrent" xlink:to="loc_us-gaapFinanceLeaseLiabilityNoncurrent" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:label="loc_us-gaapOperatingLeaseLiabilityNoncurrent"/>

<link:calculationArc order="18" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesNoncurrent" xlink:to="loc_us-gaapOperatingLeaseLiabilityNoncurrent" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_ConvertibleNotesPayableCurrent" xlink:label="loc_us-gaapConvertibleNotesPayableCurrent"/>

<link:calculationArc order="19" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesNoncurrent" xlink:to="loc_us-gaapConvertibleNotesPayableCurrent" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_OtherNotesPayable" xlink:label="loc_us-gaapOtherNotesPayable"/>

<link:calculationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesNoncurrent" xlink:to="loc_us-gaapOtherNotesPayable" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_NotesPayable" xlink:label="loc_us-gaapNotesPayable"/>

<link:calculationArc order="21" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesNoncurrent" xlink:to="loc_us-gaapNotesPayable" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="loc_us-gaapRetainedEarningsAccumulatedDeficit"/>

<link:calculationArc order="22" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapRetainedEarningsAccumulatedDeficit" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_AdditionalPaidInCapital" xlink:label="loc_us-gaapAdditionalPaidInCapital"/>

<link:calculationArc order="23" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapAdditionalPaidInCapital" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_CommonStockValue" xlink:label="loc_us-gaapCommonStockValue"/>

<link:calculationArc order="24" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapCommonStockValue" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_PreferredStockValue" xlink:label="loc_us-gaapPreferredStockValue"/>

<link:calculationArc order="25" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapPreferredStockValue" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="loc_us-gaapLiabilitiesAndStockholdersEquity"/>

<link:calculationArc order="26" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquity" xlink:to="loc_us-gaapLiabilitiesCurrent" xlink:type="arc" weight="1"/>

<link:calculationArc order="27" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquity" xlink:to="loc_us-gaapStockholdersEquity" xlink:type="arc" weight="1"/>

<link:calculationArc order="28" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquity" xlink:to="loc_us-gaapLiabilitiesNoncurrent" xlink:type="arc" weight="1"/>

</link:calculationLink>

<link:calculationLink xlink:type="extended" xlink:role="http://ndivision.com/role/ConsoldiatedBalanceSheetsParenthetical" xlink:title="000003 - Statement - CONSOLDIATED BALANCE SHEETS (Parenthetical)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://ndivision.com/role/ConsolidatedStatementsOfOperations" xlink:title="000004 - Statement - CONSOLIDATED STATEMENTS OF OPERATIONS">

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_GrossProfit" xlink:label="loc_us-gaapGrossProfit"/>

<link:loc xlink:type="locator" xlink:href="ndvn-20201231.xsd#ndvn_ServiceCosts" xlink:label="loc_ndvnServiceCosts"/>

<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapGrossProfit" xlink:to="loc_ndvnServiceCosts" xlink:type="arc" weight="-1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_Revenues" xlink:label="loc_us-gaapRevenues"/>

<link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapGrossProfit" xlink:to="loc_us-gaapRevenues" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_OperatingExpenses" xlink:label="loc_us-gaapOperatingExpenses"/>

<link:loc xlink:type="locator" xlink:href="ndvn-20201231.xsd#ndvn_ChangeInContingentConsideration" xlink:label="loc_ndvnChangeInContingentConsideration"/>

<link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_ndvnChangeInContingentConsideration" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_SellingGeneralAndAdministrativeExpense" xlink:label="loc_us-gaapSellingGeneralAndAdministrativeExpense"/>

<link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapSellingGeneralAndAdministrativeExpense" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_OperatingIncomeLoss" xlink:label="loc_us-gaapOperatingIncomeLoss"/>

<link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingIncomeLoss" xlink:to="loc_us-gaapGrossProfit" xlink:type="arc" weight="1"/>

<link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingIncomeLoss" xlink:to="loc_us-gaapOperatingExpenses" xlink:type="arc" weight="-1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_OtherNonoperatingIncomeExpense" xlink:label="loc_us-gaapOtherNonoperatingIncomeExpense"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_InterestExpense" xlink:label="loc_us-gaapInterestExpense"/>

<link:calculationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOtherNonoperatingIncomeExpense" xlink:to="loc_us-gaapInterestExpense" xlink:type="arc" weight="-1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_OtherIncome" xlink:label="loc_us-gaapOtherIncome"/>

<link:calculationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOtherNonoperatingIncomeExpense" xlink:to="loc_us-gaapOtherIncome" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:label="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest"/>

<link:calculationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="loc_us-gaapOperatingIncomeLoss" xlink:type="arc" weight="1"/>

<link:calculationArc order="11" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="loc_us-gaapOtherNonoperatingIncomeExpense" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="loc_us-gaapIncomeTaxExpenseBenefit"/>

<link:calculationArc order="12" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLoss" xlink:to="loc_us-gaapIncomeTaxExpenseBenefit" xlink:type="arc" weight="-1"/>

<link:calculationArc order="13" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLoss" xlink:to="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:type="arc" weight="1"/>

</link:calculationLink>

<link:calculationLink xlink:type="extended" xlink:role="http://ndivision.com/role/ConsolidatedStatementsOfStockholdersEquity" xlink:title="000005 - Statement - CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY"/>

<link:calculationLink xlink:type="extended" xlink:role="http://ndivision.com/role/ConsolidatedStatementsOfCashFlow" xlink:title="000006 - Statement - CONSOLIDATED STATEMENTS OF CASH FLOW">

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInOperatingActivities"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_GainLossOnDispositionOfAssets" xlink:label="loc_us-gaapGainLossOnDispositionOfAssets"/>

<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapGainLossOnDispositionOfAssets" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_ShareBasedCompensation" xlink:label="loc_us-gaapShareBasedCompensation"/>

<link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapShareBasedCompensation" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="ndvn-20201231.xsd#ndvn_NonCashLeaseExpense" xlink:label="loc_ndvnNonCashLeaseExpense"/>

<link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_ndvnNonCashLeaseExpense" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_AdjustmentsToAdditionalPaidInCapitalConvertibleDebtWithConversionFeature" xlink:label="loc_us-gaapAdjustmentsToAdditionalPaidInCapitalConvertibleDebtWithConversionFeature"/>

<link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapAdjustmentsToAdditionalPaidInCapitalConvertibleDebtWithConversionFeature" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_ProvisionForDoubtfulAccounts" xlink:label="loc_us-gaapProvisionForDoubtfulAccounts"/>

<link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapProvisionForDoubtfulAccounts" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_DepreciationAndAmortization" xlink:label="loc_us-gaapDepreciationAndAmortization"/>

<link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapDepreciationAndAmortization" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss"/>

<link:calculationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapNetIncomeLoss" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_IncreaseDecreaseInPrepaidExpense" xlink:label="loc_us-gaapIncreaseDecreaseInPrepaidExpense"/>

<link:calculationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInPrepaidExpense" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsReceivable"/>

<link:calculationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInAccountsReceivable" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_BusinessCombinationContingentConsiderationArrangementsChangeInAmountOfContingentConsiderationAsset1" xlink:label="loc_us-gaapBusinessCombinationContingentConsiderationArrangementsChangeInAmountOfContingentConsiderationAsset1"/>

<link:calculationArc order="11" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapBusinessCombinationContingentConsiderationArrangementsChangeInAmountOfContingentConsiderationAsset1" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_OperatingLeasePayments" xlink:label="loc_us-gaapOperatingLeasePayments"/>

<link:calculationArc order="12" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapOperatingLeasePayments" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_IncreaseDecreaseInDeferredRevenue" xlink:label="loc_us-gaapIncreaseDecreaseInDeferredRevenue"/>

<link:calculationArc order="13" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInDeferredRevenue" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsPayableAndAccruedLiabilities"/>

<link:calculationArc order="14" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInAccountsPayableAndAccruedLiabilities" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInInvestingActivities"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_RepaymentsOfDebt" xlink:label="loc_us-gaapRepaymentsOfDebt"/>

<link:calculationArc order="15" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapRepaymentsOfDebt" xlink:type="arc" weight="-1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_ProceedsFromSaleOfPropertyPlantAndEquipment" xlink:label="loc_us-gaapProceedsFromSaleOfPropertyPlantAndEquipment"/>

<link:calculationArc order="16" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapProceedsFromSaleOfPropertyPlantAndEquipment" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:label="loc_us-gaapPaymentsToAcquirePropertyPlantAndEquipment"/>

<link:calculationArc order="17" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapPaymentsToAcquirePropertyPlantAndEquipment" xlink:type="arc" weight="-1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInFinancingActivities"/>

<link:loc xlink:type="locator" xlink:href="ndvn-20201231.xsd#ndvn_RepaymentOfFinanceLeaseObligations" xlink:label="loc_ndvnRepaymentOfFinanceLeaseObligations"/>

<link:calculationArc order="18" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_ndvnRepaymentOfFinanceLeaseObligations" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_ProceedsFromRepaymentsOfNotesPayable" xlink:label="loc_us-gaapProceedsFromRepaymentsOfNotesPayable"/>

<link:calculationArc order="19" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromRepaymentsOfNotesPayable" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_RepaymentsOfLongTermLinesOfCredit" xlink:label="loc_us-gaapRepaymentsOfLongTermLinesOfCredit"/>

<link:calculationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapRepaymentsOfLongTermLinesOfCredit" xlink:type="arc" weight="-1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_ProceedsFromNotesPayable" xlink:label="loc_us-gaapProceedsFromNotesPayable"/>

<link:calculationArc order="21" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromNotesPayable" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:label="loc_us-gaapProceedsFromIssuanceOfCommonStock"/>

<link:calculationArc order="22" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromIssuanceOfCommonStock" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_CashPeriodIncreaseDecrease" xlink:label="loc_us-gaapCashPeriodIncreaseDecrease"/>

<link:calculationArc order="23" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashPeriodIncreaseDecrease" xlink:to="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:type="arc" weight="1"/>

<link:calculationArc order="24" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashPeriodIncreaseDecrease" xlink:to="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:type="arc" weight="1"/>

<link:calculationArc order="25" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashPeriodIncreaseDecrease" xlink:to="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:type="arc" weight="1"/>

</link:calculationLink>

<link:calculationLink xlink:type="extended" xlink:role="http://ndivision.com/role/DescriptionOfBusiness" xlink:title="000007 - Disclosure - DESCRIPTION OF BUSINESS"/>

<link:calculationLink xlink:type="extended" xlink:role="http://ndivision.com/role/LIQUIDITY" xlink:title="000008 - Disclosure - LIQUIDITY"/>

<link:calculationLink xlink:type="extended" xlink:role="http://ndivision.com/role/SummmaryOfSignificantAccountingPolicies" xlink:title="000009 - Disclosure - SUMMMARY OF SIGNIFICANT ACCOUNTING POLICIES"/>

<link:calculationLink xlink:type="extended" xlink:role="http://ndivision.com/role/RecentAccountingPronouncements" xlink:title="000010 - Disclosure - RECENT ACCOUNTING PRONOUNCEMENTS"/>

<link:calculationLink xlink:type="extended" xlink:role="http://ndivision.com/role/EquipmentAndSoftwareLicenses" xlink:title="000011 - Disclosure - EQUIPMENT AND SOFTWARE LICENSES"/>

<link:calculationLink xlink:type="extended" xlink:role="http://ndivision.com/role/IntangibleAssets" xlink:title="000012 - Disclosure - INTANGIBLE ASSETS"/>

<link:calculationLink xlink:type="extended" xlink:role="http://ndivision.com/role/AccruedLiabilities" xlink:title="000013 - Disclosure - ACCRUED LIABILITIES"/>

<link:calculationLink xlink:type="extended" xlink:role="http://ndivision.com/role/FactoringCreditFacility" xlink:title="000014 - Disclosure - FACTORING CREDIT FACILITY"/>

<link:calculationLink xlink:type="extended" xlink:role="http://ndivision.com/role/NotePayable" xlink:title="000015 - Disclosure - NOTE PAYABLE"/>

<link:calculationLink xlink:type="extended" xlink:role="http://ndivision.com/role/ConvertibleNotesPayable" xlink:title="000016 - Disclosure - CONVERTIBLE NOTES PAYABLE"/>

<link:calculationLink xlink:type="extended" xlink:role="http://ndivision.com/role/LeaseObligations" xlink:title="000017 - Disclosure - LEASE OBLIGATIONS"/>

<link:calculationLink xlink:type="extended" xlink:role="http://ndivision.com/role/StockBasedCompensation" xlink:title="000018 - Disclosure - STOCK BASED COMPENSATION"/>

<link:calculationLink xlink:type="extended" xlink:role="http://ndivision.com/role/CommonStock" xlink:title="000019 - Disclosure - COMMON STOCK"/>

<link:calculationLink xlink:type="extended" xlink:role="http://ndivision.com/role/RelatedPartyTransactions" xlink:title="000020 - Disclosure - RELATED PARTY TRANSACTIONS"/>

<link:calculationLink xlink:type="extended" xlink:role="http://ndivision.com/role/SignificantCustomer" xlink:title="000021 - Disclosure - SIGNIFICANT CUSTOMER"/>

<link:calculationLink xlink:type="extended" xlink:role="http://ndivision.com/role/IncomeTaxes" xlink:title="000022 - Disclosure - INCOME TAXES"/>

<link:calculationLink xlink:type="extended" xlink:role="http://ndivision.com/role/SubsequentEvents" xlink:title="000023 - Disclosure - SUBSEQUENT EVENTS"/>

<link:calculationLink xlink:type="extended" xlink:role="http://ndivision.com/role/SummmaryOfSignificantAccountingPoliciesPolicies" xlink:title="000024 - Disclosure - SUMMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://ndivision.com/role/EquipmentAndSoftwareLicensesTables" xlink:title="000025 - Disclosure - EQUIPMENT AND SOFTWARE LICENSES (Tables)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://ndivision.com/role/IntangibleAssetsTables" xlink:title="000026 - Disclosure - INTANGIBLE ASSETS (Tables)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://ndivision.com/role/AccruedLiabilitiesTables" xlink:title="000027 - Disclosure - ACCRUED LIABILITIES (Tables)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://ndivision.com/role/LeaseObligationTables" xlink:title="000028 - Disclosure - LEASE OBLIGATION (Tables)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://ndivision.com/role/StockBasedCompensationTables" xlink:title="000029 - Disclosure - STOCK BASED COMPENSATION (Tables)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://ndivision.com/role/SignificantCustomersTables" xlink:title="000030 - Disclosure - SIGNIFICANT CUSTOMERS (Tables)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://ndivision.com/role/IncomeTaxesTables" xlink:title="000031 - Disclosure - INCOME TAXES (Tables)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://ndivision.com/role/LiquidityDetailsNarrative" xlink:title="000032 - Disclosure - LIQUIDITY (Details Narrative)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://ndivision.com/role/SummmaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:title="000033 - Disclosure - SUMMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://ndivision.com/role/EquipmentAndSoftwareLicensesDetails" xlink:title="000034 - Disclosure - EQUIPMENT AND SOFTWARE LICENSES (Details)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://ndivision.com/role/EquipmentAndSoftwareLicensesDetailsNarrative" xlink:title="000035 - Disclosure - EQUIPMENT AND SOFTWARE LICENSES (Details Narrative)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://ndivision.com/role/IntangibleAssetsDetails" xlink:title="000036 - Disclosure - INTANGIBLE ASSETS (Details)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://ndivision.com/role/IntangibleAssetsDetailsNarrative" xlink:title="000037 - Disclosure - INTANGIBLE ASSETS (Details Narrative)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://ndivision.com/role/AccruedLiabilitiesDetails" xlink:title="000038 - Disclosure - ACCRUED LIABILITIES (Details)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://ndivision.com/role/FactoringCreditFacilityDetailsNarrative" xlink:title="000039 - Disclosure - FACTORING CREDIT FACILITY (Details Narrative)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://ndivision.com/role/NotePayableDetailsNarrative" xlink:title="000040 - Disclosure - NOTE PAYABLE (Details Narrative)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://ndivision.com/role/ConvertibleNotesPayableDetailsNarrative" xlink:title="000041 - Disclosure - CONVERTIBLE NOTES PAYABLE (Details Narrative)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://ndivision.com/role/LeaseObligationsDetails" xlink:title="000042 - Disclosure - LEASE OBLIGATIONS (Details)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://ndivision.com/role/LeaseObligationsDetails1" xlink:title="000043 - Disclosure - LEASE OBLIGATIONS (Details 1)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://ndivision.com/role/LeaseObligationsDetails2" xlink:title="000044 - Disclosure - LEASE OBLIGATIONS (Details 2)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://ndivision.com/role/LeaseObligationsDetails3" xlink:title="000045 - Disclosure - LEASE OBLIGATIONS (Details 3)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://ndivision.com/role/LeaseObligationsDetailsNarrative" xlink:title="000046 - Disclosure - LEASE OBLIGATIONS (Details Narrative)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://ndivision.com/role/StockBasedCompensationDetails" xlink:title="000047 - Disclosure - STOCK BASED COMPENSATION (Details)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://ndivision.com/role/StockBasedCompensationDetails1" xlink:title="000048 - Disclosure - STOCK BASED COMPENSATION (Details 1)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://ndivision.com/role/StockBasedCompensationDetails2" xlink:title="000049 - Disclosure - STOCK BASED COMPENSATION (Details 2)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://ndivision.com/role/StockBasedCompensationDetailsNarrative" xlink:title="000050 - Disclosure - STOCK BASED COMPENSATION (Details Narrative)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://ndivision.com/role/CommonStockDetailsNarrative" xlink:title="000051 - Disclosure - COMMON STOCK (Details Narrative)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://ndivision.com/role/RelatedPartyTransactionsDetailsNarrative" xlink:title="000052 - Disclosure - RELATED PARTY TRANSACTIONS (Details Narrative)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://ndivision.com/role/SignificantCustomersDetails" xlink:title="000053 - Disclosure - SIGNIFICANT CUSTOMERS (Details)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://ndivision.com/role/IncomeTaxesDetails" xlink:title="000054 - Disclosure - INCOME TAXES (Details)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://ndivision.com/role/IncomeTaxesDetails1" xlink:title="000055 - Disclosure - INCOME TAXES (Details 1)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://ndivision.com/role/IncomeTaxesDetails2" xlink:title="000056 - Disclosure - INCOME TAXES (Details 2)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://ndivision.com/role/IncomeTaxesDetailsNarrative" xlink:title="000057 - Disclosure - INCOME TAXES (Details Narrative)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://ndivision.com/role/SubsequentEventsDetailsNarrative" xlink:title="000058 - Disclosure - SUBSEQUENT EVENTS (Details Narrative)"/>

</link:linkbase>

3 Previous Filings that this Filing References

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

 3/09/21  nDivision Inc.                    S-1                   78:4.7M                                   Discount Edgar/FA
10/25/19  nDivision Inc.                    8-K:5,7,9  10/22/19    7:431K                                   Discount Edgar/FA
 7/08/16  nDivision Inc.                    S-1                    7:1.9M                                   Pubco Reporting … Inc/FA

↑Top

Filing Submission 0001477932-21-002297 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

nDivision Inc. – ‘S-1/A’ on 4/14/21 – ‘EX-101.CAL’

On: Wednesday, 4/14/21, at 4:06pm ET · Accession #: 1477932-21-2297 · File #: 333-254022

Previous ‘S-1’: ‘S-1’ on 3/9/21 · Latest ‘S-1’: This Filing · 3 References: To: nDivision Inc. – Previous ‘S-1’ on 3/9/21 To: nDivision Inc. – ‘8-K’ on 10/25/19 for 10/22/19 To: nDivision Inc. – ‘S-1’ on 7/8/16

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

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

This Exhibit is an XBRL XML File.

3 Previous Filings that this Filing References

Previous ‘S-1’: ‘S-1’ on 3/9/21 · Latest ‘S-1’: This Filing · 3 References:

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