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Mentor Capital, Inc. – ‘10-Q’ for 6/30/22 – ‘EX-101.CAL’

On:  Friday, 8/12/22, at 2:31pm ET   ·   For:  6/30/22   ·   Accession #:  1493152-22-22292   ·   File #:  0-55323

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

 8/12/22  Mentor Capital, Inc.              10-Q        6/30/22   96:7.7M                                   M2 Compliance LLC/FA

Quarterly Report   —   Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML   1.20M 
 2: EX-10.1     Material Contract                                   HTML     24K 
 3: EX-31.1     Certification -- §302 - SOA'02                      HTML     30K 
 4: EX-32.1     Certification -- §906 - SOA'02                      HTML     27K 
10: R1          Cover                                               HTML     75K 
11: R2          Condensed Consolidated Balance Sheets (Unaudited)   HTML    185K 
12: R3          Condensed Consolidated Balance Sheets (Unaudited)   HTML     43K 
                (Parenthetical)                                                  
13: R4          Condensed Consolidated Income Statements            HTML    130K 
                (Unaudited)                                                      
14: R5          Condensed Consolidated Statement of Shareholders'   HTML     59K 
                Equity (Unaudited)                                               
15: R6          Condensed Consolidated Statements of Cash Flows     HTML    142K 
                (Unaudited)                                                      
16: R7          Nature of operations                                HTML     52K 
17: R8          Summary of significant accounting policies          HTML     89K 
18: R9          Investment in account receivable                    HTML     44K 
19: R10         Other receivable                                    HTML     39K 
20: R11         Property and equipment                              HTML     37K 
21: R12         Lessee Leases                                       HTML     81K 
22: R13         Convertible notes receivable                        HTML     53K 
23: R14         Finance leases receivable                           HTML     43K 
24: R15         Contractual interests in legal recoveries           HTML     52K 
25: R16         Investments and fair value                          HTML     90K 
26: R17         Common stock warrants                               HTML     61K 
27: R18         Warrant redemption liability                        HTML     31K 
28: R19         Stockholders? equity                                HTML     48K 
29: R20         Term Loan                                           HTML     39K 
30: R21         Paycheck Protection Program Loans and Economic      HTML     49K 
                Injury Disaster Loans                                            
31: R22         Accrued salary, accrued retirement, and incentive   HTML     36K 
                fee - related party                                              
32: R23         Related party transactions                          HTML     35K 
33: R24         Commitments and contingencies                       HTML     45K 
34: R25         Segment Information                                 HTML    103K 
35: R26         Subsequent events                                   HTML     40K 
36: R27         Summary of significant accounting policies          HTML    129K 
                (Policies)                                                       
37: R28         Investment in account receivable (Tables)           HTML     34K 
38: R29         Other receivable (Tables)                           HTML     31K 
39: R30         Property and equipment (Tables)                     HTML     33K 
40: R31         Lessee Leases (Tables)                              HTML     83K 
41: R32         Convertible notes receivable (Tables)               HTML     47K 
42: R33         Finance leases receivable (Tables)                  HTML     42K 
43: R34         Contractual interests in legal recoveries (Tables)  HTML     34K 
44: R35         Investments and fair value (Tables)                 HTML     93K 
45: R36         Common stock warrants (Tables)                      HTML     46K 
46: R37         Term Loan (Tables)                                  HTML     38K 
47: R38         Paycheck Protection Program Loans and Economic      HTML     37K 
                Injury Disaster Loans (Tables)                                   
48: R39         Accrued salary, accrued retirement, and incentive   HTML     32K 
                fee - related party (Tables)                                     
49: R40         Segment Information (Tables)                        HTML     99K 
50: R41         Nature of operations (Details Narrative)            HTML    104K 
51: R42         Summary of significant accounting policies          HTML     75K 
                (Details Narrative)                                              
52: R43         Schedule of receivables with imputed interest       HTML     37K 
                (Details)                                                        
53: R44         Investment in account receivable (Details           HTML     68K 
                Narrative)                                                       
54: R45         Schedule of other receivable (Details)              HTML     30K 
55: R46         Other receivable (Details Narrative)                HTML     39K 
56: R47         Schedule of property, plant and equipment           HTML     40K 
                (Details)                                                        
57: R48         Property and equipment (Details Narrative)          HTML     28K 
58: R49         Schedule of lease costs recognized in consolidated  HTML     47K 
                statements of operations (Details)                               
59: R50         Schedule of lease costs recognized in consolidated  HTML     31K 
                statements of operations (Details) (Parenthetical)               
60: R51         Schedule of other information about lease amounts   HTML     35K 
                recognized in Condensed Consolidated Financial                   
                Statements (Details)                                             
61: R52         Schedule of finance lease liabilities (Details)     HTML     36K 
62: R53         Schedule of operating lease liabilities (Details)   HTML     36K 
63: R54         Schedule of lease maturities (Details)              HTML     61K 
64: R55         Lessee Leases (Details Narrative)                   HTML     29K 
65: R56         Schedule of convertible notes receivable (Details)  HTML     41K 
66: R57         Schedule of convertible notes receivable (Details)  HTML     56K 
                (Parenthetical)                                                  
67: R58         Schedule of net finance leases receivable,          HTML     35K 
                non-performing (Details)                                         
68: R59         Schedule of minimum future payments receivable for  HTML     47K 
                performing finance leases receivable (Details)                   
69: R60         Finance leases receivable (Details Narrative)       HTML     30K 
70: R61         Schedule of interest in legal recovery carried at   HTML     34K 
                cost (Details)                                                   
71: R62         Contractual interests in legal recoveries (Details  HTML     61K 
                Narrative)                                                       
72: R63         Schedule of hierarchy of level 1, level 2 and       HTML     66K 
                level 3 assets (Details)                                         
73: R64         Schedule of amortized costs, gross unrealized       HTML     38K 
                holding gains and losses, and fair values of                     
                investment securities (Details)                                  
74: R65         Schedule of portion of unrealized gains and losses  HTML     33K 
                related to equity securities (Details)                           
75: R66         Schedule of common stock warrants (Details)         HTML     44K 
76: R67         Common stock warrants (Details Narrative)           HTML     55K 
77: R68         Warrant redemption liability (Details Narrative)    HTML     27K 
78: R69         Stockholders? equity (Details Narrative)            HTML     65K 
79: R70         Schedule of term debt (Details)                     HTML     42K 
80: R71         Schedule of term debt (Details) (Parenthetical)     HTML     39K 
81: R72         Schedule of EIDL loan balances (Details)            HTML     34K 
82: R73         Schedule of EIDL loan balances (Details)            HTML     36K 
                (Parenthetical)                                                  
83: R74         Paycheck Protection Program Loans and Economic      HTML     59K 
                Injury Disaster Loans (Details Narrative)                        
84: R75         Schedule of outstanding liability (Details)         HTML     34K 
85: R76         Accrued salary, accrued retirement, and incentive   HTML     36K 
                fee - related party (Details Narrative)                          
86: R77         Related party transactions (Details Narrative)      HTML     49K 
87: R78         Commitments and contingencies (Details Narrative)   HTML     67K 
88: R79         Schedule of segment information (Details)           HTML     73K 
89: R80         Reconciliation of revenue from segments to          HTML     50K 
                consolidated (Details)                                           
90: R81         Segment Information (Details Narrative)             HTML     27K 
91: R82         Subsequent events (Details Narrative)               HTML     53K 
94: XML         IDEA XML File -- Filing Summary                      XML    178K 
92: XML         XBRL Instance -- form10-q_htm                        XML   1.77M 
93: EXCEL       IDEA Workbook of Financial Reports                  XLSX    170K 
 6: EX-101.CAL  Inline XBRL Taxonomy Extension Calculation           XML    252K 
                Linkbase Document -- mntr-20220630_cal                           
 7: EX-101.DEF  Inline XBRL Taxonomy Extension Definition Linkbase   XML    617K 
                Document -- mntr-20220630_def                                    
 8: EX-101.LAB  Inline XBRL Taxonomy Extension Label Linkbase        XML   1.21M 
                Document -- mntr-20220630_lab                                    
 9: EX-101.PRE  Inline XBRL Taxonomy Extension Presentation          XML    962K 
                Linkbase Document -- mntr-20220630_pre                           
 5: EX-101.SCH  Inline XBRL Taxonomy Extension Schema Document --    XSD    209K 
                mntr-20220630                                                    
95: JSON        XBRL Instance as JSON Data -- MetaLinks              420±   603K 
96: ZIP         XBRL Zipped Folder -- 0001493152-22-022292-xbrl      Zip    285K

‘EX-101.CAL’   —   Inline XBRL Taxonomy Extension Calculation Linkbase Document — mntr-20220630_cal

This Exhibit is an XBRL XML File.

                                                                                                                                                                                
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<!-- Field: Doc-Info; Name: VendorURI; Value: https://www.novaworks.com -->
<!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
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<link:roleRef roleURI="http://mentorcapital.com/role/Cover" xlink:href="mntr-20220630.xsd#Cover" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/BalanceSheets" xlink:href="mntr-20220630.xsd#BalanceSheets" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/BalanceSheetsParenthetical" xlink:href="mntr-20220630.xsd#BalanceSheetsParenthetical" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/IncomeStatements" xlink:href="mntr-20220630.xsd#IncomeStatements" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/StatementOfShareholdersEquity" xlink:href="mntr-20220630.xsd#StatementOfShareholdersEquity" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/StatementsOfCashFlows" xlink:href="mntr-20220630.xsd#StatementsOfCashFlows" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/NatureOfOperations" xlink:href="mntr-20220630.xsd#NatureOfOperations" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/SummaryOfSignificantAccountingPolicies" xlink:href="mntr-20220630.xsd#SummaryOfSignificantAccountingPolicies" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/InvestmentInAccountReceivable" xlink:href="mntr-20220630.xsd#InvestmentInAccountReceivable" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/OtherReceivable" xlink:href="mntr-20220630.xsd#OtherReceivable" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/PropertyAndEquipment" xlink:href="mntr-20220630.xsd#PropertyAndEquipment" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/LesseeLeases" xlink:href="mntr-20220630.xsd#LesseeLeases" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/ConvertibleNotesReceivable" xlink:href="mntr-20220630.xsd#ConvertibleNotesReceivable" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/FinanceLeasesReceivable" xlink:href="mntr-20220630.xsd#FinanceLeasesReceivable" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/ContractualInterestsInLegalRecoveries" xlink:href="mntr-20220630.xsd#ContractualInterestsInLegalRecoveries" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/InvestmentsAndFairValue" xlink:href="mntr-20220630.xsd#InvestmentsAndFairValue" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/CommonStockWarrants" xlink:href="mntr-20220630.xsd#CommonStockWarrants" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/WarrantRedemptionLiability" xlink:href="mntr-20220630.xsd#WarrantRedemptionLiability" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/StockholdersEquity" xlink:href="mntr-20220630.xsd#StockholdersEquity" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/TermLoan" xlink:href="mntr-20220630.xsd#TermLoan" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/PaycheckProtectionProgramLoansAndEconomicInjuryDisasterLoans" xlink:href="mntr-20220630.xsd#PaycheckProtectionProgramLoansAndEconomicInjuryDisasterLoans" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/AccruedSalaryAccruedRetirementAndIncentiveFee-RelatedParty" xlink:href="mntr-20220630.xsd#AccruedSalaryAccruedRetirementAndIncentiveFee-RelatedParty" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/RelatedPartyTransactions" xlink:href="mntr-20220630.xsd#RelatedPartyTransactions" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/CommitmentsAndContingencies" xlink:href="mntr-20220630.xsd#CommitmentsAndContingencies" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/SegmentInformation" xlink:href="mntr-20220630.xsd#SegmentInformation" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/SubsequentEvents" xlink:href="mntr-20220630.xsd#SubsequentEvents" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/SummaryOfSignificantAccountingPoliciesPolicies" xlink:href="mntr-20220630.xsd#SummaryOfSignificantAccountingPoliciesPolicies" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/InvestmentInAccountReceivableTables" xlink:href="mntr-20220630.xsd#InvestmentInAccountReceivableTables" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/OtherReceivableTables" xlink:href="mntr-20220630.xsd#OtherReceivableTables" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/PropertyAndEquipmentTables" xlink:href="mntr-20220630.xsd#PropertyAndEquipmentTables" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/LesseeLeasesTables" xlink:href="mntr-20220630.xsd#LesseeLeasesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/ConvertibleNotesReceivableTables" xlink:href="mntr-20220630.xsd#ConvertibleNotesReceivableTables" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/FinanceLeasesReceivableTables" xlink:href="mntr-20220630.xsd#FinanceLeasesReceivableTables" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/ContractualInterestsInLegalRecoveriesTables" xlink:href="mntr-20220630.xsd#ContractualInterestsInLegalRecoveriesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/InvestmentsAndFairValueTables" xlink:href="mntr-20220630.xsd#InvestmentsAndFairValueTables" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/CommonStockWarrantsTables" xlink:href="mntr-20220630.xsd#CommonStockWarrantsTables" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/TermLoanTables" xlink:href="mntr-20220630.xsd#TermLoanTables" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/PaycheckProtectionProgramLoansAndEconomicInjuryDisasterLoansTables" xlink:href="mntr-20220630.xsd#PaycheckProtectionProgramLoansAndEconomicInjuryDisasterLoansTables" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/AccruedSalaryAccruedRetirementAndIncentiveFee-RelatedPartyTables" xlink:href="mntr-20220630.xsd#AccruedSalaryAccruedRetirementAndIncentiveFee-RelatedPartyTables" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/SegmentInformationTables" xlink:href="mntr-20220630.xsd#SegmentInformationTables" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/NatureOfOperationsDetailsNarrative" xlink:href="mntr-20220630.xsd#NatureOfOperationsDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:href="mntr-20220630.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/ScheduleOfReceivablesWithImputedInterestDetails" xlink:href="mntr-20220630.xsd#ScheduleOfReceivablesWithImputedInterestDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/InvestmentInAccountReceivableDetailsNarrative" xlink:href="mntr-20220630.xsd#InvestmentInAccountReceivableDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/ScheduleOfOtherReceivableDetails" xlink:href="mntr-20220630.xsd#ScheduleOfOtherReceivableDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/OtherReceivableDetailsNarrative" xlink:href="mntr-20220630.xsd#OtherReceivableDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/ScheduleOfPropertyPlantAndEquipmentDetails" xlink:href="mntr-20220630.xsd#ScheduleOfPropertyPlantAndEquipmentDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/PropertyAndEquipmentDetailsNarrative" xlink:href="mntr-20220630.xsd#PropertyAndEquipmentDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/ScheduleOfLeaseCostsRecognizedInConsolidatedStatementsOfOperationsDetails" xlink:href="mntr-20220630.xsd#ScheduleOfLeaseCostsRecognizedInConsolidatedStatementsOfOperationsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/ScheduleOfLeaseCostsRecognizedInConsolidatedStatementsOfOperationsDetailsParenthetical" xlink:href="mntr-20220630.xsd#ScheduleOfLeaseCostsRecognizedInConsolidatedStatementsOfOperationsDetailsParenthetical" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/ScheduleOfOtherInformationAboutLeaseAmountsRecognizedInCondensedConsolidatedFinancialStatementsDetails" xlink:href="mntr-20220630.xsd#ScheduleOfOtherInformationAboutLeaseAmountsRecognizedInCondensedConsolidatedFinancialStatementsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/ScheduleOfFinanceLeaseLiabilitiesDetails" xlink:href="mntr-20220630.xsd#ScheduleOfFinanceLeaseLiabilitiesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/ScheduleOfOperatingLeaseLiabilitiesDetails" xlink:href="mntr-20220630.xsd#ScheduleOfOperatingLeaseLiabilitiesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/ScheduleOfLeaseMaturitiesDetails" xlink:href="mntr-20220630.xsd#ScheduleOfLeaseMaturitiesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/LesseeLeasesDetailsNarrative" xlink:href="mntr-20220630.xsd#LesseeLeasesDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/ScheduleOfConvertibleNotesReceivableDetails" xlink:href="mntr-20220630.xsd#ScheduleOfConvertibleNotesReceivableDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/ScheduleOfConvertibleNotesReceivableDetailsParenthetical" xlink:href="mntr-20220630.xsd#ScheduleOfConvertibleNotesReceivableDetailsParenthetical" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/ScheduleOfNetFinanceLeasesReceivableNon-performingDetails" xlink:href="mntr-20220630.xsd#ScheduleOfNetFinanceLeasesReceivableNon-performingDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/ScheduleOfMinimumFuturePaymentsReceivableForPerformingFinanceLeasesReceivableDetails" xlink:href="mntr-20220630.xsd#ScheduleOfMinimumFuturePaymentsReceivableForPerformingFinanceLeasesReceivableDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/FinanceLeasesReceivableDetailsNarrative" xlink:href="mntr-20220630.xsd#FinanceLeasesReceivableDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/ScheduleOfInterestInLegalRecoveryCarriedAtCostDetails" xlink:href="mntr-20220630.xsd#ScheduleOfInterestInLegalRecoveryCarriedAtCostDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/ContractualInterestsInLegalRecoveriesDetailsNarrative" xlink:href="mntr-20220630.xsd#ContractualInterestsInLegalRecoveriesDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/ScheduleOfHierarchyOfLevel1Level2AndLevel3AssetsDetails" xlink:href="mntr-20220630.xsd#ScheduleOfHierarchyOfLevel1Level2AndLevel3AssetsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/ScheduleOfAmortizedCostsGrossUnrealizedHoldingGainsAndLossesAndFairValuesOfInvestmentSecuritiesDetails" xlink:href="mntr-20220630.xsd#ScheduleOfAmortizedCostsGrossUnrealizedHoldingGainsAndLossesAndFairValuesOfInvestmentSecuritiesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/ScheduleOfPortionOfUnrealizedGainsAndLossesRelatedToEquitySecuritiesDetails" xlink:href="mntr-20220630.xsd#ScheduleOfPortionOfUnrealizedGainsAndLossesRelatedToEquitySecuritiesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/ScheduleOfCommonStockWarrantsDetails" xlink:href="mntr-20220630.xsd#ScheduleOfCommonStockWarrantsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/CommonStockWarrantsDetailsNarrative" xlink:href="mntr-20220630.xsd#CommonStockWarrantsDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/WarrantRedemptionLiabilityDetailsNarrative" xlink:href="mntr-20220630.xsd#WarrantRedemptionLiabilityDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/StockholdersEquityDetailsNarrative" xlink:href="mntr-20220630.xsd#StockholdersEquityDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/ScheduleOfTermDebtDetails" xlink:href="mntr-20220630.xsd#ScheduleOfTermDebtDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/ScheduleOfTermDebtDetailsParenthetical" xlink:href="mntr-20220630.xsd#ScheduleOfTermDebtDetailsParenthetical" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/ScheduleOfEidlLoanBalancesDetails" xlink:href="mntr-20220630.xsd#ScheduleOfEidlLoanBalancesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/ScheduleOfEidlLoanBalancesDetailsParenthetical" xlink:href="mntr-20220630.xsd#ScheduleOfEidlLoanBalancesDetailsParenthetical" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/PaycheckProtectionProgramLoansAndEconomicInjuryDisasterLoansDetailsNarrative" xlink:href="mntr-20220630.xsd#PaycheckProtectionProgramLoansAndEconomicInjuryDisasterLoansDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/ScheduleOfOutstandingLiabilityDetails" xlink:href="mntr-20220630.xsd#ScheduleOfOutstandingLiabilityDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/AccruedSalaryAccruedRetirementAndIncentiveFee-RelatedPartyDetailsNarrative" xlink:href="mntr-20220630.xsd#AccruedSalaryAccruedRetirementAndIncentiveFee-RelatedPartyDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/RelatedPartyTransactionsDetailsNarrative" xlink:href="mntr-20220630.xsd#RelatedPartyTransactionsDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/CommitmentsAndContingenciesDetailsNarrative" xlink:href="mntr-20220630.xsd#CommitmentsAndContingenciesDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/ScheduleOfSegmentInformationDetails" xlink:href="mntr-20220630.xsd#ScheduleOfSegmentInformationDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/ReconciliationOfRevenueFromSegmentsToConsolidatedDetails" xlink:href="mntr-20220630.xsd#ReconciliationOfRevenueFromSegmentsToConsolidatedDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/SegmentInformationDetailsNarrative" xlink:href="mntr-20220630.xsd#SegmentInformationDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://mentorcapital.com/role/SubsequentEventsDetailsNarrative" xlink:href="mntr-20220630.xsd#SubsequentEventsDetailsNarrative" xlink:type="simple"/>
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<link:calculationLink xlink:type="extended" xlink:role="http://mentorcapital.com/role/ScheduleOfLeaseMaturitiesDetails" xlink:title="00000054 - Disclosure - Schedule of lease maturities (Details)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://mentorcapital.com/role/LesseeLeasesDetailsNarrative" xlink:title="00000055 - Disclosure - Lessee Leases (Details Narrative)"/>
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<link:calculationLink xlink:type="extended" xlink:role="http://mentorcapital.com/role/ScheduleOfMinimumFuturePaymentsReceivableForPerformingFinanceLeasesReceivableDetails" xlink:title="00000059 - Disclosure - Schedule of minimum future payments receivable for performing finance leases receivable (Details)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://mentorcapital.com/role/FinanceLeasesReceivableDetailsNarrative" xlink:title="00000060 - Disclosure - Finance leases receivable (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://mentorcapital.com/role/ScheduleOfInterestInLegalRecoveryCarriedAtCostDetails" xlink:title="00000061 - Disclosure - Schedule of interest in legal recovery carried at cost (Details)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://mentorcapital.com/role/ContractualInterestsInLegalRecoveriesDetailsNarrative" xlink:title="00000062 - Disclosure - Contractual interests in legal recoveries (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://mentorcapital.com/role/ScheduleOfHierarchyOfLevel1Level2AndLevel3AssetsDetails" xlink:title="00000063 - Disclosure - Schedule of hierarchy of level 1, level 2 and level 3 assets (Details)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://mentorcapital.com/role/ScheduleOfAmortizedCostsGrossUnrealizedHoldingGainsAndLossesAndFairValuesOfInvestmentSecuritiesDetails" xlink:title="00000064 - Disclosure - Schedule of amortized costs, gross unrealized holding gains and losses, and fair values of investment securities (Details)"/>
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<link:calculationLink xlink:type="extended" xlink:role="http://mentorcapital.com/role/ScheduleOfCommonStockWarrantsDetails" xlink:title="00000066 - Disclosure - Schedule of common stock warrants (Details)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://mentorcapital.com/role/CommonStockWarrantsDetailsNarrative" xlink:title="00000067 - Disclosure - Common stock warrants (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://mentorcapital.com/role/WarrantRedemptionLiabilityDetailsNarrative" xlink:title="00000068 - Disclosure - Warrant redemption liability (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://mentorcapital.com/role/StockholdersEquityDetailsNarrative" xlink:title="00000069 - Disclosure - Stockholders&#8217; equity (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://mentorcapital.com/role/ScheduleOfTermDebtDetails" xlink:title="00000070 - Disclosure - Schedule of term debt (Details)">
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<link:calculationLink xlink:type="extended" xlink:role="http://mentorcapital.com/role/ScheduleOfTermDebtDetailsParenthetical" xlink:title="00000071 - Disclosure - Schedule of term debt (Details) (Parenthetical)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://mentorcapital.com/role/ScheduleOfEidlLoanBalancesDetails" xlink:title="00000072 - Disclosure - Schedule of EIDL loan balances (Details)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://mentorcapital.com/role/ScheduleOfEidlLoanBalancesDetailsParenthetical" xlink:title="00000073 - Disclosure - Schedule of EIDL loan balances (Details) (Parenthetical)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://mentorcapital.com/role/PaycheckProtectionProgramLoansAndEconomicInjuryDisasterLoansDetailsNarrative" xlink:title="00000074 - Disclosure - Paycheck Protection Program Loans and Economic Injury Disaster Loans (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://mentorcapital.com/role/ScheduleOfOutstandingLiabilityDetails" xlink:title="00000075 - Disclosure - Schedule of outstanding liability (Details)">
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DefinedBenefitPensionPlanLiabilitiesNoncurrent" xlink:label="loc_us-gaapDefinedBenefitPensionPlanLiabilitiesNoncurrent"/>
<link:loc xlink:type="locator" xlink:href="mntr-20220630.xsd#MNTR_AccruedSalariesAndBenefits" xlink:label="loc_MNTRAccruedSalariesAndBenefits"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDefinedBenefitPensionPlanLiabilitiesNoncurrent" xlink:to="loc_MNTRAccruedSalariesAndBenefits" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="mntr-20220630.xsd#MNTR_AccruedRetirementAndOtherBenefits" xlink:label="loc_MNTRAccruedRetirementAndOtherBenefits"/>
<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDefinedBenefitPensionPlanLiabilitiesNoncurrent" xlink:to="loc_MNTRAccruedRetirementAndOtherBenefits" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="mntr-20220630.xsd#MNTR_OffsetByShareholderAdvance" xlink:label="loc_MNTROffsetByShareholderAdvance"/>
<link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDefinedBenefitPensionPlanLiabilitiesNoncurrent" xlink:to="loc_MNTROffsetByShareholderAdvance" xlink:type="arc" weight="1"/>
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<link:calculationLink xlink:type="extended" xlink:role="http://mentorcapital.com/role/AccruedSalaryAccruedRetirementAndIncentiveFee-RelatedPartyDetailsNarrative" xlink:title="00000076 - Disclosure - Accrued salary, accrued retirement, and incentive fee - related party (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://mentorcapital.com/role/RelatedPartyTransactionsDetailsNarrative" xlink:title="00000077 - Disclosure - Related party transactions (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://mentorcapital.com/role/CommitmentsAndContingenciesDetailsNarrative" xlink:title="00000078 - Disclosure - Commitments and contingencies (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://mentorcapital.com/role/ScheduleOfSegmentInformationDetails" xlink:title="00000079 - Disclosure - Schedule of segment information (Details)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://mentorcapital.com/role/ReconciliationOfRevenueFromSegmentsToConsolidatedDetails" xlink:title="00000080 - Disclosure - Reconciliation of revenue from segments to consolidated (Details)">
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<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingIncomeLoss" xlink:label="loc_us-gaapOperatingIncomeLoss"/>
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3 Previous Filings that this Filing References

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

11/09/17  Mentor Capital, Inc.              10-Q        9/30/17  103:6.7M                                   Action Edgar Fil… Svc/FA
 7/10/15  Mentor Capital, Inc.              DEF 14C     7/09/15    1:207K                                   Action Edgar Fil… Svc/FA
11/19/14  Mentor Capital, Inc.              10-12G                11:105M                                   Action Edgar Fil… Svc/FA
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