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Chemed Corp. – ‘10-K’ for 12/31/23 – ‘EX-101.CAL’

On:  Thursday, 2/29/24, at 9:41am ET   ·   For:  12/31/23   ·   Accession #:  1562762-24-45   ·   File #:  1-08351

Previous ‘10-K’:  ‘10-K’ on 2/27/23 for 12/31/22   ·   Latest ‘10-K’:  This Filing   ·   24 References:   

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

 2/29/24  Chemed Corp.                      10-K       12/31/23  117:24M                                    Certent, Inc./FA

Annual Report   —   Form 10-K   —   SEA’34

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   8.84M 
 2: EX-21       Subsidiaries List                                   HTML     37K 
 3: EX-23       Consent of Expert or Counsel                        HTML     31K 
 4: EX-24       Power of Attorney                                   HTML     50K 
 9: EX-97       Clawback Policy re: Recovery of Erroneously         HTML     62K 
                Awarded Compensation                                             
 5: EX-31.1     Certification -- §302 - SOA'02                      HTML     36K 
 6: EX-31.2     Certification -- §302 - SOA'02                      HTML     37K 
 7: EX-32.1     Certification -- §906 - SOA'02                      HTML     33K 
 8: EX-32.2     Certification -- §906 - SOA'02                      HTML     33K 
15: R1          Document And Entity Information                     HTML    109K 
16: R2          Consolidated Statements Of Income                   HTML    104K 
17: R3          Consolidated Balance Sheets                         HTML    149K 
18: R4          Consolidated Balance Sheets (Parenthetical)         HTML     40K 
19: R5          Consolidated Statements Of Cash Flows               HTML    139K 
20: R6          Consolidated Statements Of Changes In               HTML     64K 
                Stockholders' Equity                                             
21: R7          Consolidated Statements Of Changes In               HTML     33K 
                Stockholders' Equity (Parenthetical)                             
22: R8          Summary Of Significant Accounting Policies          HTML    191K 
23: R9          Revenue Recognition                                 HTML    422K 
24: R10         Long-Term Debt And Lines Of Credit                  HTML    115K 
25: R11         Stock-Based Compensation Plans                      HTML    461K 
26: R12         Segments and Nature of the Business                 HTML    296K 
27: R13         Intangible Assets                                   HTML    192K 
28: R14         Acquisitions                                        HTML     45K 
29: R15         Discontinued Operations                             HTML     47K 
30: R16         Cash Overdrafts, Cash Equivalents, and              HTML     39K 
                Supplemental Cash Flow Disclosure                                
31: R17         Other Income/(Expense) - Net                        HTML     79K 
32: R18         Income Taxes                                        HTML    296K 
33: R19         Other Assets                                        HTML     70K 
34: R20         Properties And Equipment                            HTML     85K 
35: R21         Leases                                              HTML    152K 
36: R22         Retirement Plans                                    HTML     60K 
37: R23         Earnings Per Share                                  HTML    145K 
38: R24         Financial Instruments                               HTML    119K 
39: R25         Legal And Regulatory Matters                        HTML     48K 
40: R26         Capital Stock Transactions                          HTML     73K 
41: R27         Other Operating Expenses                            HTML     61K 
42: R28         Other Current Liabilities                           HTML     69K 
43: R29         Recent Accounting Standards                         HTML     45K 
44: R30         Summary Of Significant Accounting Policies          HTML    242K 
                (Policy)                                                         
45: R31         Summary Of Significant Accounting Policies          HTML    113K 
                (Tables)                                                         
46: R32         Revenue Recognition (Tables)                        HTML    365K 
47: R33         Long-Term Debt And Lines of Credit (Tables)         HTML    101K 
48: R34         Stock-Based Compensation Plans (Tables)             HTML    443K 
49: R35         Segments and Nature of the Business (Tables)        HTML    286K 
50: R36         Intangible Assets (Tables)                          HTML    190K 
51: R37         Discontinued Operations (Tables)                    HTML     42K 
52: R38         Other Income/(Expense) - Net (Tables)               HTML     76K 
53: R39         Income Taxes (Tables)                               HTML    289K 
54: R40         Other Assets (Tables)                               HTML     68K 
55: R41         Properties And Equipment (Tables)                   HTML     80K 
56: R42         Leases (Tables)                                     HTML    151K 
57: R43         Retirement Plans (Tables)                           HTML     52K 
58: R44         Earnings Per Share (Tables)                         HTML    141K 
59: R45         Financial Instruments (Tables)                      HTML    115K 
60: R46         Capital Stock Transactions (Tables)                 HTML     66K 
61: R47         Other Operating Expenses (Tables)                   HTML     60K 
62: R48         Other Current Liabilities (Tables)                  HTML     68K 
63: R49         Summary Of Significant Accounting Policies          HTML    127K 
                (Narrative) (Details)                                            
64: R50         Summary Of Significant Accounting Policies          HTML     43K 
                (Schedule Of Weighted Average Lives Of Property                  
                And Equipment) (Details)                                         
65: R51         Summary Of Significant Accounting Policies          HTML     46K 
                (Schedule Of Movement In Goodwill) (Details)                     
66: R52         Summary Of Significant Accounting Policies          HTML     42K 
                (Weighted Average Lives Of Identifiable,                         
                Definite-Lived Intangible Assets) (Details)                      
67: R53         Revenue Recognition (Narrative) (Details)           HTML     98K 
68: R54         Revenue Recognition (Schedule Of Patient Care       HTML     82K 
                Service Revenue) (Details)                                       
69: R55         Revenue Recognition (Schedule Of Disaggregated      HTML     60K 
                Revenue) (Details)                                               
70: R56         Long-Term Debt And Lines of Credit (Narrative)      HTML     79K 
                (Details)                                                        
71: R57         Long-Term Debt And Lines of Credit (Debt            HTML     48K 
                Outstanding) (Details)                                           
72: R58         Long-Term Debt And Lines Of Credit (Interest Paid   HTML     34K 
                During The Years) (Details)                                      
73: R59         Long-Term Debt And Lines of Credit (Financial Debt  HTML     50K 
                Covenants) (Details)                                             
74: R60         Stock-Based Compensation Plans (Narrative)          HTML     76K 
                (Details)                                                        
75: R61         Stock-Based Compensation Plans (Schedule Of         HTML     60K 
                Comparative Date for Performance Stock Units)                    
                (Details)                                                        
76: R62         Stock-Based Compensation Plans (Schedule Of Total   HTML    130K 
                Stock Option, Stock Award And PSU Activity)                      
                (Details)                                                        
77: R63         Stock-Based Compensation Plans (Schedule Of         HTML     43K 
                Comparative Data For Stocks Option, Stock Awards                 
                And PSUs) (Details)                                              
78: R64         Stock-Based Compensation Plans (Schedule Of         HTML     49K 
                Valuation Assumptions) (Details)                                 
79: R65         Stock-Based Compensation Plans (Schedule Of Other   HTML     56K 
                Data For Stock Options, Stock Awards And PSUs)                   
                (Details)                                                        
80: R66         Segments And Nature Of The Business (Segment Data)  HTML     92K 
                (Details)                                                        
81: R67         Intangible Assets (Schedule By Year Of Projected    HTML     48K 
                Amortization Expense For Definite-Lived Intangible               
                Assets) (Details)                                                
82: R68         Intangible Assets (Schedule Of Intangible Assets)   HTML     62K 
                (Details)                                                        
83: R69         Acquisitions (Narrative) (Details)                  HTML     84K 
84: R70         Discontinued Operations (Narrative) (Details)       HTML     46K 
85: R71         Discontinued Operations (Schedule Of Estimated      HTML     38K 
                Timing Of Payments Of Liabilities) (Details)                     
86: R72         Cash Overdrafts, Cash Equivalents, and              HTML     35K 
                Supplemental Cash Flow Disclosure (Narrative)                    
                (Details)                                                        
87: R73         Other Income/(Expense) - Net (Schedule Of Other     HTML     40K 
                Income/(Expense) - Net) (Details)                                
88: R74         Income Taxes (Narrative) (Details)                  HTML     45K 
89: R75         Income Taxes (Schedule Of Provision For Income      HTML     48K 
                Taxes) (Details)                                                 
90: R76         Income Taxes (Schedule Of Temporary Differences     HTML     70K 
                That Give Rise To Deferred Tax Assets                            
                (Liabilities)) (Details)                                         
91: R77         Income Taxes (Schedule Of Significant Changes To    HTML     38K 
                Unrecognized Tax Benefits) (Details)                             
92: R78         Income Taxes (Schedule Of Difference Between        HTML     52K 
                Actual Income Tax Provision For Continuing                       
                Operations And Income Tax Provision Calculated At                
                Statutory U.S. Federal Tax Rate) (Details)                       
93: R79         Income Taxes (Schedule Of Income Taxes Paid)        HTML     33K 
                (Details)                                                        
94: R80         Other Assets (Schedule Of Other Assets) (Details)   HTML     43K 
95: R81         Properties And Equipment (Narrative) (Details)      HTML     36K 
96: R82         Properties And Equipment (Schedule Of Properties    HTML     55K 
                And Equipment) (Details)                                         
97: R83         Leases (Narrative) (Details)                        HTML     34K 
98: R84         Leases (Components Of Balance Sheet Information     HTML     41K 
                Related To Leases) (Details)                                     
99: R85         Leases (Components Of Lease Expense) (Details)      HTML     38K 
100: R86         Leases (Components Of Cash Flow Information         HTML     41K  
                Related To Leases) (Details)                                     
101: R87         Leases (Summary Of Maturity Of Operating Lease      HTML     50K  
                Liabilities) (Details)                                           
102: R88         Retirement Plans (Narrative) (Details)              HTML     35K  
103: R89         Retirement Plans (Schedule Of Expenses For          HTML     34K  
                Retirement, Profit-Sharing Plans, Excess Benefit                 
                Plans And Other Similar Plans) (Details)                         
104: R90         Earnings Per Share (Narrative) (Details)            HTML     34K  
105: R91         Earnings Per Share (Schedule Of Computation Of      HTML     72K  
                Earnings Per Share) (Details)                                    
106: R92         Financial Instruments (Narrative) (Details)         HTML     37K  
107: R93         Financial Instruments (Carrying Value, Fair Value   HTML     46K  
                And Hierarchy Of Financial Instruments) (Details)                
108: R94         Legal And Regulatory Matters (Narrative) (Details)  HTML     58K  
109: R95         Capital Stock Transactions (Narrative) (Details)    HTML     35K  
110: R96         Capital Stock Transactions (Schedule Of             HTML     39K  
                Repurchased Capital Stock) (Details)                             
111: R97         Other Operating Expenses (Schedule Of Other         HTML     35K  
                Operating Expenses) (Details)                                    
112: R98         Other Current Liabilities (Details)                 HTML     43K  
114: XML         IDEA XML File -- Filing Summary                      XML    222K  
117: XML         XBRL Instance -- che-20231231x10k_htm                XML   6.35M  
113: EXCEL       IDEA Workbook of Financial Report Info              XLSX    203K  
11: EX-101.CAL  XBRL Calculations -- che-20231231_cal                XML    248K 
12: EX-101.DEF  XBRL Definitions -- che-20231231_def                 XML    620K 
13: EX-101.LAB  XBRL Labels -- che-20231231_lab                      XML   1.54M 
14: EX-101.PRE  XBRL Presentations -- che-20231231_pre               XML   1.24M 
10: EX-101.SCH  XBRL Schema -- che-20231231                          XSD    256K 
115: JSON        XBRL Instance as JSON Data -- MetaLinks              584±   882K  
116: ZIP         XBRL Zipped Folder -- 0001562762-24-000045-xbrl      Zip    666K

‘EX-101.CAL’   —   XBRL Calculations — che-20231231_cal

This Exhibit is an XBRL File.

                                                                                                                                                                                
<?xml version="1.0" encoding="windows-1252"?>
<!-- XBRL document created by Certent Disclosure Management 23.3.2.2 -->
<!-- Based on XBRL 2.1 -->
<!-- Created on: 2/29/2024 7:33:35 AM -->
<!-- Modified on: 2/29/2024 7:33:35 AM -->
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<roleRef xlink:type="simple" xlink:href="che-20231231.xsd#StatementConsolidatedStatementsOfIncome" roleURI="http://www.chemed.com/role/StatementConsolidatedStatementsOfIncome"> </roleRef>
<roleRef xlink:type="simple" xlink:href="che-20231231.xsd#StatementConsolidatedBalanceSheets" roleURI="http://www.chemed.com/role/StatementConsolidatedBalanceSheets"> </roleRef>
<roleRef xlink:type="simple" xlink:href="che-20231231.xsd#StatementConsolidatedStatementsOfCashFlows" roleURI="http://www.chemed.com/role/StatementConsolidatedStatementsOfCashFlows"> </roleRef>
<roleRef xlink:type="simple" xlink:href="che-20231231.xsd#DisclosureRevenueRecognitionScheduleOfDisaggregatedRevenueDetails" roleURI="http://www.chemed.com/role/DisclosureRevenueRecognitionScheduleOfDisaggregatedRevenueDetails"> </roleRef>
<roleRef xlink:type="simple" xlink:href="che-20231231.xsd#DisclosureLongTermDebtAndLinesOfCreditDebtOutstandingDetails" roleURI="http://www.chemed.com/role/DisclosureLongTermDebtAndLinesOfCreditDebtOutstandingDetails"> </roleRef>
<roleRef xlink:type="simple" xlink:href="che-20231231.xsd#DisclosureIntangibleAssetsScheduleOfIntangibleAssetsDetails" roleURI="http://www.chemed.com/role/DisclosureIntangibleAssetsScheduleOfIntangibleAssetsDetails"> </roleRef>
<roleRef xlink:type="simple" xlink:href="che-20231231.xsd#DisclosureDiscontinuedOperationsScheduleOfEstimatedTimingOfPaymentsOfLiabilitiesDetails" roleURI="http://www.chemed.com/role/DisclosureDiscontinuedOperationsScheduleOfEstimatedTimingOfPaymentsOfLiabilitiesDetails"> </roleRef>
<roleRef xlink:type="simple" xlink:href="che-20231231.xsd#DisclosureOtherIncomeExpenseNetScheduleOfOtherIncomeExpenseNetDetails" roleURI="http://www.chemed.com/role/DisclosureOtherIncomeExpenseNetScheduleOfOtherIncomeExpenseNetDetails"> </roleRef>
<roleRef xlink:type="simple" xlink:href="che-20231231.xsd#DisclosureIncomeTaxesScheduleOfProvisionForIncomeTaxesDetails" roleURI="http://www.chemed.com/role/DisclosureIncomeTaxesScheduleOfProvisionForIncomeTaxesDetails"> </roleRef>
<roleRef xlink:type="simple" xlink:href="che-20231231.xsd#DisclosureIncomeTaxesScheduleOfTemporaryDifferencesThatGiveRiseToDeferredTaxAssetsLiabilitiesDetails" roleURI="http://www.chemed.com/role/DisclosureIncomeTaxesScheduleOfTemporaryDifferencesThatGiveRiseToDeferredTaxAssetsLiabilitiesDetails"> </roleRef>
<roleRef xlink:type="simple" xlink:href="che-20231231.xsd#DisclosureIncomeTaxesScheduleOfDifferenceBetweenActualIncomeTaxProvisionForContinuingOperationsAndIncomeTaxProvisionCalculatedAtStatutoryUsFederalTaxRateDetails" roleURI="http://www.chemed.com/role/DisclosureIncomeTaxesScheduleOfDifferenceBetweenActualIncomeTaxProvisionForContinuingOperationsAndIncomeTaxProvisionCalculatedAtStatutoryUsFederalTaxRateDetails"> </roleRef>
<roleRef xlink:type="simple" xlink:href="che-20231231.xsd#DisclosureOtherAssetsScheduleOfOtherAssetsDetails" roleURI="http://www.chemed.com/role/DisclosureOtherAssetsScheduleOfOtherAssetsDetails"> </roleRef>
<roleRef xlink:type="simple" xlink:href="che-20231231.xsd#DisclosurePropertiesAndEquipmentScheduleOfPropertiesAndEquipmentDetails" roleURI="http://www.chemed.com/role/DisclosurePropertiesAndEquipmentScheduleOfPropertiesAndEquipmentDetails"> </roleRef>
<roleRef xlink:type="simple" xlink:href="che-20231231.xsd#DisclosureLeasesComponentsOfBalanceSheetInformationRelatedToLeasesDetails" roleURI="http://www.chemed.com/role/DisclosureLeasesComponentsOfBalanceSheetInformationRelatedToLeasesDetails"> </roleRef>
<roleRef xlink:type="simple" xlink:href="che-20231231.xsd#DisclosureLeasesComponentsOfLeaseExpenseDetails" roleURI="http://www.chemed.com/role/DisclosureLeasesComponentsOfLeaseExpenseDetails"> </roleRef>
<roleRef xlink:type="simple" xlink:href="che-20231231.xsd#DisclosureLeasesSummaryOfMaturityOfOperatingLeaseLiabilitiesDetails" roleURI="http://www.chemed.com/role/DisclosureLeasesSummaryOfMaturityOfOperatingLeaseLiabilitiesDetails"> </roleRef>
<roleRef xlink:type="simple" xlink:href="che-20231231.xsd#DisclosureEarningsPerShareScheduleOfComputationOfEarningsPerShareDetails" roleURI="http://www.chemed.com/role/DisclosureEarningsPerShareScheduleOfComputationOfEarningsPerShareDetails"> </roleRef>
<roleRef xlink:type="simple" xlink:href="che-20231231.xsd#DisclosureOtherCurrentLiabilitiesDetails" roleURI="http://www.chemed.com/role/DisclosureOtherCurrentLiabilitiesDetails"> </roleRef>
<calculationLink xlink:role="http://www.chemed.com/role/StatementConsolidatedStatementsOfIncome" xlink:type="extended" xlink:title="00100 - Statement - Consolidated Statements Of Income">
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLoss" xlink:label="us-gaap_NetIncomeLoss_634616916312589149"> </loc>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="us-gaap_IncomeTaxExpenseBenefit_638447888111348614"> </loc>
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<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_638447888111348614"> </loc>
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<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestExpense" xlink:label="us-gaap_InterestExpense_638447888111348614"> </loc>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_638447888111348614" xlink:to="us-gaap_InterestExpense_638447888111348614" order="1" use="optional" weight="-1" priority="2"> </calculationArc>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NonoperatingIncomeExpense" xlink:label="us-gaap_NonoperatingIncomeExpense_638447888111348614"> </loc>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_638447888111348614" xlink:to="us-gaap_NonoperatingIncomeExpense_638447888111348614" order="2" use="optional" weight="1" priority="2"> </calculationArc>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingIncomeLoss" xlink:label="us-gaap_OperatingIncomeLoss_638447888111348614"> </loc>
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<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues" xlink:label="us-gaap_Revenues_638447888111358611"> </loc>
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<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostsAndExpenses" xlink:label="us-gaap_CostsAndExpenses_638447888111358611"> </loc>
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<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfGoodsAndServicesSold" xlink:label="us-gaap_CostOfGoodsAndServicesSold_638447888111358611"> </loc>
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<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Depreciation" xlink:label="us-gaap_Depreciation_638447888111358611"> </loc>
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</calculationLink>
<calculationLink xlink:role="http://www.chemed.com/role/StatementConsolidatedBalanceSheets" xlink:type="extended" xlink:title="00200 - Statement - Consolidated Balance Sheets">
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity_634616916312989725"> </loc>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Liabilities" xlink:label="us-gaap_Liabilities_638447888111358611"> </loc>
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<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_IncomeTaxExpenseBenefit" xlink:to="us-gaap_IncomeTaxReconciliationTaxCreditsOther_638447888111400982" order="3" use="optional" weight="-1" priority="2"> </calculationArc>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxReconciliationOtherReconcilingItems" xlink:label="us-gaap_IncomeTaxReconciliationOtherReconcilingItems_638447888111400982"> </loc>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_IncomeTaxExpenseBenefit" xlink:to="us-gaap_IncomeTaxReconciliationOtherReconcilingItems_638447888111400982" order="4" use="optional" weight="1" priority="2"> </calculationArc>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxReconciliationStateAndLocalIncomeTaxes" xlink:label="us-gaap_IncomeTaxReconciliationStateAndLocalIncomeTaxes_638447888111400982"> </loc>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_IncomeTaxExpenseBenefit" xlink:to="us-gaap_IncomeTaxReconciliationStateAndLocalIncomeTaxes_638447888111400982" order="5" use="optional" weight="1" priority="2"> </calculationArc>
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<calculationLink xlink:role="http://www.chemed.com/role/DisclosureOtherAssetsScheduleOfOtherAssetsDetails" xlink:type="extended" xlink:title="41201 - Disclosure - Other Assets (Schedule Of Other Assets) (Details)">
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherAssetsNoncurrent" xlink:label="us-gaap_OtherAssetsNoncurrent"> </loc>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashSurrenderValueOfLifeInsurance" xlink:label="us-gaap_CashSurrenderValueOfLifeInsurance_638447888111410894"> </loc>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OtherAssetsNoncurrent" xlink:to="us-gaap_CashSurrenderValueOfLifeInsurance_638447888111410894" order="1" use="optional" weight="1" priority="2"> </calculationArc>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredFinanceCostsGross" xlink:label="us-gaap_DeferredFinanceCostsGross_638447888111410894"> </loc>
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<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherReceivables" xlink:label="us-gaap_OtherReceivables_638447888111410894"> </loc>
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<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DepositsAssetsNoncurrent" xlink:label="us-gaap_DepositsAssetsNoncurrent_638447888111410894"> </loc>
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<loc xlink:type="locator" xlink:href="che-20231231.xsd#che_OasReceivable" xlink:label="che_OasReceivable_638447888111410894"> </loc>
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<calculationLink xlink:role="http://www.chemed.com/role/DisclosurePropertiesAndEquipmentScheduleOfPropertiesAndEquipmentDetails" xlink:type="extended" xlink:title="41302 - Disclosure - Properties And Equipment (Schedule Of Properties And Equipment) (Details)">
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<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_638447888111410894"> </loc>
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<calculationLink xlink:role="http://www.chemed.com/role/DisclosureLeasesComponentsOfBalanceSheetInformationRelatedToLeasesDetails" xlink:type="extended" xlink:title="41402 - Disclosure - Leases (Components Of Balance Sheet Information Related To Leases) (Details)">
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseLiability" xlink:label="us-gaap_OperatingLeaseLiability"> </loc>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseLiabilityCurrent" xlink:label="us-gaap_OperatingLeaseLiabilityCurrent_638447888111410894"> </loc>
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<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OperatingLeaseLiability" xlink:to="us-gaap_OperatingLeaseLiabilityNoncurrent_638447888111410894" order="2" use="optional" weight="1" priority="2"> </calculationArc>
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<calculationLink xlink:role="http://www.chemed.com/role/DisclosureLeasesComponentsOfLeaseExpenseDetails" xlink:type="extended" xlink:title="41403 - Disclosure - Leases (Components Of Lease Expense) (Details)">
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<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LeaseCost" xlink:to="us-gaap_OperatingLeaseCost_638447888111410894" order="1" use="optional" weight="1" priority="2"> </calculationArc>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SubleaseIncome" xlink:label="us-gaap_SubleaseIncome_638447888111410894"> </loc>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LeaseCost" xlink:to="us-gaap_SubleaseIncome_638447888111410894" order="2" use="optional" weight="-1" priority="2"> </calculationArc>
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<calculationLink xlink:role="http://www.chemed.com/role/DisclosureLeasesSummaryOfMaturityOfOperatingLeaseLiabilitiesDetails" xlink:type="extended" xlink:title="41405 - Disclosure - Leases (Summary Of Maturity Of Operating Lease Liabilities) (Details)">
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue"> </loc>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_638447888111410894"> </loc>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_638447888111410894" order="1" use="optional" weight="1" priority="2"> </calculationArc>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_638447888111410894"> </loc>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_638447888111410894" order="2" use="optional" weight="1" priority="2"> </calculationArc>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive_638447888111410894"> </loc>
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<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour_638447888111410894"> </loc>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour_638447888111410894" order="4" use="optional" weight="1" priority="2"> </calculationArc>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree_638447888111410894"> </loc>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree_638447888111410894" order="5" use="optional" weight="1" priority="2"> </calculationArc>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_638447888111410894"> </loc>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_638447888111410894" order="6" use="optional" weight="1" priority="2"> </calculationArc>
</calculationLink>
<calculationLink xlink:role="http://www.chemed.com/role/DisclosureEarningsPerShareScheduleOfComputationOfEarningsPerShareDetails" xlink:type="extended" xlink:title="41602 - Disclosure - Earnings Per Share (Schedule Of Computation Of Earnings Per Share) (Details)">
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLossAvailableToCommonStockholdersDiluted" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersDiluted"> </loc>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLoss" xlink:label="us-gaap_NetIncomeLoss_638447888111410894"> </loc>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetIncomeLossAvailableToCommonStockholdersDiluted" xlink:to="us-gaap_NetIncomeLoss_638447888111410894" order="1" use="optional" weight="1" priority="2"> </calculationArc>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding"> </loc>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_638447888111410894"> </loc>
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<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncrementalCommonSharesAttributableToNonvestedSharesWithForfeitableDividends" xlink:label="us-gaap_IncrementalCommonSharesAttributableToNonvestedSharesWithForfeitableDividends_638447888111410894"> </loc>
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<calculationLink xlink:role="http://www.chemed.com/role/DisclosureOtherCurrentLiabilitiesDetails" xlink:type="extended" xlink:title="42101 - Disclosure - Other Current Liabilities (Details)">
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24 Previous Filings that this Filing References

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

 2/01/24  Chemed Corp.                      8-K:5,9     2/01/24   11:254K                                   Certent, Inc./FA
 2/27/23  Chemed Corp.                      10-K       12/31/22  122:25M                                    Certent, Inc./FA
 6/29/22  Chemed Corp.                      8-K:1,2,9   6/29/22   12:1.4M                                   Certent, Inc./FA
 5/16/22  Chemed Corp.                      S-8         5/16/22    6:154K                                   Business Wire/FA
 2/28/22  Chemed Corp.                      10-K       12/31/21  118:15M                                    Certent, Inc./FA
 2/26/20  Chemed Corp.                      10-K       12/31/19  124:26M
 5/23/18  Chemed Corp.                      S-8         5/23/18    4:134K                                   Business Wire/FA
11/02/17  Chemed Corp.                      8-K:1,7,9  10/30/17    4:368K                                   Business Wire/FA
 2/17/17  Chemed Corp.                      8-K:5,9     2/17/17    2:20K                                    Business Wire/FA
 6/09/16  Chemed Corp.                      8-K:5       6/08/16    3:31K                                    Business Wire/FA
 2/26/16  Chemed Corp.                      10-K       12/31/15  123:12M                                    Business Wire/FA
 7/15/15  Chemed Corp.                      S-8         7/15/15    5:338K                                   Business Wire/FA
 2/27/14  Chemed Corp.                      10-K       12/31/13  128:21M                                    Business Wire/FA
 5/18/10  Chemed Corp.                      8-K:5,9     5/17/10    2:85K                                    Business Wire/FA
10/30/09  Chemed Corp.                      10-Q        9/30/09   12:1.7M                                   Business Wire/FA
 5/06/08  Chemed Corp.                      8-K:5,9     5/03/08    2:91K                                    Business Wire/FA
12/01/06  Chemed Corp.                      8-K:5,9    12/01/06    4:87K                                    Business Wire/FA
 8/09/06  Chemed Corp.                      10-Q        6/30/06    8:123K                                   Business Wire/FA
 5/16/06  Chemed Corp.                      8-K:1,8,9   5/15/06    3:10K                                    Business Wire/FA
 3/28/05  Chemed Corp.                      10-K       12/31/04   18:732K                                   Bowne BCL/FA
 3/12/04  Chemed Corp.                      10-K       12/31/03   23:1.4M                                   Bowne BCL/FA
 3/28/02  Chemed Corp.                      10-K       12/31/01   12:209K                                   Donnelley … Solutions/FA
 3/28/01  Chemed Corp.                      10-K405    12/31/00   13:275K                                   Bowne BCL/FA
 3/25/99  Chemed Corp.                      10-K405    12/31/98   11:439K                                   Bowne BCL/FA
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