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Commonwealth Income & Growth Fund V – ‘10-Q’ for 6/30/22 – ‘EX-101.CAL’

On:  Tuesday, 8/23/22, at 10:13am ET   ·   For:  6/30/22   ·   Accession #:  1654954-22-11685   ·   File #:  333-108057

Previous ‘10-Q’:  ‘10-Q’ on 5/18/22 for 3/31/22   ·   Next:  ‘10-Q’ on 11/29/22 for 9/30/22   ·   Latest:  ‘10-Q’ on 11/14/23 for 9/30/23

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

 8/23/22  Commonwealth Income & Growth Fd V 10-Q        6/30/22   46:1.7M                                   Blueprint/FA

Quarterly Report   —   Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML    373K 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     19K 
 3: EX-31.2     Certification -- §302 - SOA'02                      HTML     19K 
 4: EX-32.1     Certification -- §906 - SOA'02                      HTML     15K 
 5: EX-32.2     Certification -- §906 - SOA'02                      HTML     15K 
11: R1          Cover                                               HTML     64K 
12: R2          Condensed Balance Sheets                            HTML     85K 
13: R3          Condensed Balance Sheets (Parenthetical)            HTML     20K 
14: R4          Condensed Statements of Operations (Unaudited)      HTML     72K 
15: R5          Condensed Statement of Partners' Equity             HTML     43K 
                (Unaudited)                                                      
16: R6          Condensed Statements of Cash Flow (Unaudited)       HTML     30K 
17: R7          Business                                            HTML     22K 
18: R8          Summary of Significant Accounting Policies          HTML     28K 
19: R9          Information Technology, Medical Technology,         HTML     26K 
                Telecommunications Technology, Inventory                         
                Management and Other Business-Essential Capital                  
                Equipment ("Equipment")                                          
20: R10         Related Party Transactions                          HTML     33K 
21: R11         Notes Payable                                       HTML     29K 
22: R12         Supplemental Cash Flow Information                  HTML     20K 
23: R13         Commitments and Contingencies                       HTML     27K 
24: R14         Summary of Significant Accounting Policies          HTML     33K 
                (Policies)                                                       
25: R15         Summary of Significant Accounting Policies          HTML     19K 
                (Tables)                                                         
26: R16         Information Technology, Medical Technology,         HTML     21K 
                Telecommunications Technology, Inventory                         
                Management and Other Business-Essential Capital                  
                Equipment ("Equipment") (Tables)                                 
27: R17         Related Party Transactions (Tables)                 HTML     31K 
28: R18         Notes Payable (Tables)                              HTML     26K 
29: R19         Supplemental Cash Flow Information (Tables)         HTML     19K 
30: R20         Business (Details Narrative)                        HTML     19K 
31: R21         Summary of Significant Accounting Policies          HTML     20K 
                (Details)                                                        
32: R22         Summary of Significant Accounting Policies          HTML     18K 
                (Details Narrative)                                              
33: R23         Information Technology Medical Technology           HTML     27K 
                Telecommunications Technology Inventory Management               
                Equipment and other BusinessEssential Capital                    
                Equipment (Equipment) (Details)                                  
34: R24         Information Technology Medical Technology           HTML     24K 
                Telecommunications Technology Inventory Management               
                Equipment and other BusinessEssential Capital                    
                Equipment (Equipment) (Details Narrative)                        
35: R25         Related Party Transactions (Details)                HTML     21K 
36: R26         Related Party Transactions (Details Narrative)      HTML     26K 
37: R27         Notes Payable (Details)                             HTML     22K 
38: R28         Notes Payable (Details 1)                           HTML     26K 
39: R29         Notes Payable (Details Narrative)                   HTML     16K 
40: R30         Supplemental Cash Flow Information (Details)        HTML     17K 
41: R31         Commitments and Contingencies (Details Narrative)   HTML     37K 
44: XML         IDEA XML File -- Filing Summary                      XML     77K 
42: XML         XBRL Instance -- cigf5_10q_htm                       XML    291K 
43: EXCEL       IDEA Workbook of Financial Reports                  XLSX     60K 
 8: EX-101.CAL  XBRL Calculations -- cigf5-20220630_cal              XML     76K 
10: EX-101.DEF  XBRL Definitions -- cigf5-20220630_def               XML     94K 
 7: EX-101.LAB  XBRL Labels -- cigf5-20220630_lab                    XML    323K 
 9: EX-101.PRE  XBRL Presentations -- cigf5-20220630_pre             XML    241K 
 6: EX-101.SCH  XBRL Schema -- cigf5-20220630                        XSD     84K 
45: JSON        XBRL Instance as JSON Data -- MetaLinks              151±   204K 
46: ZIP         XBRL Zipped Folder -- 0001654954-22-011685-xbrl      Zip     93K 


‘EX-101.CAL’   —   XBRL Calculations — cigf5-20220630_cal


This Exhibit is an XBRL XML File.


                                                                                                                                                                                
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<link:roleRef roleURI="http://cigf5.com/role/RelatedPartyTransactionsTables" xlink:href="cigf5-20220630.xsd#RelatedPartyTransactionsTables" xlink:type="simple"/>
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<link:roleRef roleURI="http://cigf5.com/role/SummaryOfSignificantAccountingPoliciesDetails" xlink:href="cigf5-20220630.xsd#SummaryOfSignificantAccountingPoliciesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://cigf5.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:href="cigf5-20220630.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://cigf5.com/role/InformationTechnologyMedicalTechnologyTelecommunicationsTechnologyInventoryManagementEquipmentAndOtherBusinessessentialCapitalEquipmentEquipmentDetails" xlink:href="cigf5-20220630.xsd#InformationTechnologyMedicalTechnologyTelecommunicationsTechnologyInventoryManagementEquipmentAndOtherBusinessessentialCapitalEquipmentEquipmentDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://cigf5.com/role/InformationTechnologyMedicalTechnologyTelecommunicationsTechnologyInventoryManagementEquipmentAndOtherBusinessessentialCapitalEquipmentEquipmentDetailsNarrative" xlink:href="cigf5-20220630.xsd#InformationTechnologyMedicalTechnologyTelecommunicationsTechnologyInventoryManagementEquipmentAndOtherBusinessessentialCapitalEquipmentEquipmentDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://cigf5.com/role/RelatedPartyTransactionsDetails" xlink:href="cigf5-20220630.xsd#RelatedPartyTransactionsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://cigf5.com/role/RelatedPartyTransactionsDetailsNarrative" xlink:href="cigf5-20220630.xsd#RelatedPartyTransactionsDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://cigf5.com/role/NotesPayableDetails" xlink:href="cigf5-20220630.xsd#NotesPayableDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://cigf5.com/role/NotesPayableDetails1" xlink:href="cigf5-20220630.xsd#NotesPayableDetails1" xlink:type="simple"/>
<link:roleRef roleURI="http://cigf5.com/role/NotesPayableDetailsNarrative" xlink:href="cigf5-20220630.xsd#NotesPayableDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://cigf5.com/role/SupplementalCashFlowInformationDetails" xlink:href="cigf5-20220630.xsd#SupplementalCashFlowInformationDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://cigf5.com/role/CommitmentsAndContingenciesDetailsNarrative" xlink:href="cigf5-20220630.xsd#CommitmentsAndContingenciesDetailsNarrative" xlink:type="simple"/>
<link:calculationLink xlink:type="extended" xlink:role="http://cigf5.com/role/Cover" xlink:title="00000001 - Document - Document and Entity Information"/>
<link:calculationLink xlink:type="extended" xlink:role="http://cigf5.com/role/CondensedBalanceSheets" xlink:title="000002 - Statement - Condensed Balance Sheets">
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaapAssetsCurrent"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.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="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherReceivables" xlink:label="loc_us-gaapOtherReceivables"/>
<link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapOtherReceivables" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LoansAndLeasesReceivableNetReportedAmount" xlink:label="loc_us-gaapLoansAndLeasesReceivableNetReportedAmount"/>
<link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapLoansAndLeasesReceivableNetReportedAmount" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CashEquivalentsAtCarryingValue" xlink:label="loc_us-gaapCashEquivalentsAtCarryingValue"/>
<link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapCashEquivalentsAtCarryingValue" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AssetsNoncurrent" xlink:label="loc_us-gaapAssetsNoncurrent"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:label="loc_us-gaapAccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment"/>
<link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsNoncurrent" xlink:to="loc_us-gaapAccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:type="arc" weight="-1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_MachineryAndEquipmentGross" xlink:label="loc_us-gaapMachineryAndEquipmentGross"/>
<link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsNoncurrent" xlink:to="loc_us-gaapMachineryAndEquipmentGross" xlink:type="arc" weight="1"/>
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<link:calculationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapAssetsNoncurrent" xlink:type="arc" weight="1"/>
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<link:calculationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapDeferredRevenue" xlink:type="arc" weight="1"/>
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<link:calculationLink xlink:type="extended" xlink:role="http://cigf5.com/role/CondensedBalanceSheetsParenthetical" xlink:title="000003 - Statement - Condensed Balance Sheets (Parenthetical)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://cigf5.com/role/CondensedStatementsOfOperationsUnaudited" xlink:title="000004 - Statement - Condensed Statements of Operations (unaudited)">
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Revenues" xlink:label="loc_us-gaapRevenues"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GainLossOnSaleOfPropertyPlantEquipment" xlink:label="loc_us-gaapGainLossOnSaleOfPropertyPlantEquipment"/>
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<link:loc xlink:type="locator" xlink:href="cigf5-20220630.xsd#cigf5_SalesAndPropertyTaxesRevenue" xlink:label="loc_cigf5SalesAndPropertyTaxesRevenue"/>
<link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapRevenues" xlink:to="loc_cigf5SalesAndPropertyTaxesRevenue" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestAndOtherIncome" xlink:label="loc_us-gaapInterestAndOtherIncome"/>
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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_OperatingLeasesIncomeStatementLeaseRevenue" xlink:label="loc_us-gaapOperatingLeasesIncomeStatementLeaseRevenue"/>
<link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapRevenues" xlink:to="loc_us-gaapOperatingLeasesIncomeStatementLeaseRevenue" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingExpenses" xlink:label="loc_us-gaapOperatingExpenses"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProvisionForDoubtfulAccounts" xlink:label="loc_us-gaapProvisionForDoubtfulAccounts"/>
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<link:loc xlink:type="locator" xlink:href="cigf5-20220630.xsd#cigf5_SalesAndPropertyTaxesExpense" xlink:label="loc_cigf5SalesAndPropertyTaxesExpense"/>
<link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_cigf5SalesAndPropertyTaxesExpense" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Depreciation" xlink:label="loc_us-gaapDepreciation"/>
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