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Great Lakes Dredge & Dock Corp. – ‘10-Q’ for 6/30/22 – ‘EX-101.CAL’

On:  Tuesday, 8/2/22, at 4:02pm ET   ·   For:  6/30/22   ·   Accession #:  1564590-22-27462   ·   File #:  1-33225

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

 8/02/22  Great Lakes Dredge & Dock Corp.   10-Q        6/30/22   51:6.9M                                   ActiveDisclosure/FA

Quarterly Report   —   Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML   2.11M 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     22K 
 3: EX-31.2     Certification -- §302 - SOA'02                      HTML     22K 
 4: EX-32.1     Certification -- §906 - SOA'02                      HTML     19K 
 5: EX-32.2     Certification -- §906 - SOA'02                      HTML     19K 
11: R1          Document and Entity Information                     HTML     70K 
12: R2          Condensed Consolidated Balance Sheets               HTML    119K 
13: R3          Condensed Consolidated Balance Sheets               HTML     24K 
                (Parenthetical)                                                  
14: R4          Condensed Consolidated Statements of Operations     HTML     87K 
15: R5          Condensed Consolidated Statements of Comprehensive  HTML     35K 
                Income (Loss)                                                    
16: R6          Condensed Consolidated Statements of Comprehensive  HTML     18K 
                Income (Loss) (Parenthetical)                                    
17: R7          Condensed Consolidated Statements of Equity         HTML     71K 
18: R8          Condensed Consolidated Statements of Cash Flows     HTML    102K 
19: R9          Basis of Presentation                               HTML     22K 
20: R10         Earnings Per Share                                  HTML     95K 
21: R11         Accrued Expenses                                    HTML     51K 
22: R12         Long-term Debt                                      HTML     29K 
23: R13         Fair Value Measurements                             HTML    236K 
24: R14         Share-Based Compensation                            HTML     22K 
25: R15         Revenue                                             HTML    218K 
26: R16         Commitments and Contingencies                       HTML     29K 
27: R17         Earnings Per Share (Tables)                         HTML     92K 
28: R18         Accrued Expenses (Tables)                           HTML     50K 
29: R19         Fair Value Measurements (Tables)                    HTML    227K 
30: R20         Revenue (Tables)                                    HTML    215K 
31: R21         Basis of Presentation (Narrative) (Details)         HTML     22K 
32: R22         Earnings Per Share - (Computations for Basic and    HTML     49K 
                Diluted Earnings Per Share) (Details)                            
33: R23         Earnings Per Share - (Narrative) (Details)          HTML     18K 
34: R24         Accrued Expenses (Details)                          HTML     31K 
35: R25         Long-Term Debt (Narrative) (Details)                HTML     75K 
36: R26         Fair Value Measurements (Schedule of Fair Values    HTML     29K 
                of Financial Instruments and Nonfinancial Assets                 
                and Liabilities Measured at the Reporting Date)                  
                (Details)                                                        
37: R27         Fair Value Measurements (Narrative) (Details)       HTML     59K 
38: R28         Fair Value Measurements (Changes in Components of   HTML     35K 
                Accumulated Other Comprehensive Income (Loss)                    
                (Details)                                                        
39: R29         Fair Value Measurements (Adjustments Reclassified   HTML     41K 
                from Accumulated Balances Other Comprehensive                    
                Income (Loss) to Earnings) (Details)                             
40: R30         Share-Based Compensation (Narrative) (Details)      HTML     32K 
41: R31         Revenue (Narrative) (Details)                       HTML     33K 
42: R32         Revenue (Summary of Type of Work, Contract          HTML     38K 
                Revenues) (Details)                                              
43: R33         Revenue (Summary of Type of Customer, Contract      HTML     36K 
                Revenues) (Details)                                              
44: R34         Revenue (Schedule of Accounts Receivable)           HTML     30K 
                (Details)                                                        
45: R35         Revenue (Components of Contracts in Progress)       HTML     38K 
                (Details)                                                        
46: R36         Commitments and Contingencies (Narrative)           HTML     41K 
                (Details)                                                        
49: XML         IDEA XML File -- Filing Summary                      XML     88K 
47: XML         XBRL Instance -- gldd-10q_20220630_htm               XML   1.73M 
48: EXCEL       IDEA Workbook of Financial Reports                  XLSX     80K 
 7: EX-101.CAL  XBRL Calculations -- gldd-20220630_cal               XML    133K 
 8: EX-101.DEF  XBRL Definitions -- gldd-20220630_def                XML    292K 
 9: EX-101.LAB  XBRL Labels -- gldd-20220630_lab                     XML    776K 
10: EX-101.PRE  XBRL Presentations -- gldd-20220630_pre              XML    538K 
 6: EX-101.SCH  XBRL Schema -- gldd-20220630                         XSD    113K 
50: JSON        XBRL Instance as JSON Data -- MetaLinks              266±   397K 
51: ZIP         XBRL Zipped Folder -- 0001564590-22-027462-xbrl      Zip    219K 


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


This Exhibit is an XBRL XML File.


                                                                                                                                                                                
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<link:loc xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccruedLiabilitiesCurrent" xlink:type="locator" xlink:label="us-gaap_AccruedLiabilitiesCurrent"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AccruedLiabilitiesCurrent" xlink:to="us-gaap_AccruedInsuranceCurrent" order="10010.00" priority="2" use="optional" weight="1.00"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AccruedLiabilitiesCurrent" xlink:to="us-gaap_OtherAccruedLiabilitiesCurrent" order="10020.00" priority="2" use="optional" weight="1.00"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AccruedLiabilitiesCurrent" xlink:to="us-gaap_EmployeeRelatedLiabilitiesCurrent" order="10030.00" priority="2" use="optional" weight="1.00"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AccruedLiabilitiesCurrent" xlink:to="us-gaap_InterestPayableCurrent" order="10040.00" priority="2" use="optional" weight="1.00"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AccruedLiabilitiesCurrent" xlink:to="us-gaap_TaxesPayableCurrent" order="10050.00" priority="2" use="optional" weight="1.00"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AccruedLiabilitiesCurrent" xlink:to="gldd_AccruedContractReservesLiabilitiesCurrent" order="10060.00" priority="2" use="optional" weight="1.00"/>
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<link:roleRef roleURI="http://www.gldd.com/20220630/taxonomy/role/DisclosureFairValueMeasurementsAdjustmentsReclassifiedFromAccumulatedBalancesOtherComprehensiveIncomeLossToEarningsDetails" xlink:href="gldd-20220630.xsd#Role_DisclosureFairValueMeasurementsAdjustmentsReclassifiedFromAccumulatedBalancesOtherComprehensiveIncomeLossToEarningsDetails" xlink:type="simple"/>
<link:calculationLink xlink:type="extended" xlink:role="http://www.gldd.com/20220630/taxonomy/role/DisclosureFairValueMeasurementsAdjustmentsReclassifiedFromAccumulatedBalancesOtherComprehensiveIncomeLossToEarningsDetails">
<link:loc xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:type="locator" xlink:label="us-gaap_IncomeTaxExpenseBenefit"/>
<link:loc xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsAndServicesSold" xlink:type="locator" xlink:label="us-gaap_CostOfGoodsAndServicesSold"/>
<link:loc xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetIncomeLoss" xlink:type="locator" xlink:label="us-gaap_NetIncomeLoss"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_CostOfGoodsAndServicesSold" order="10010.00" priority="2" use="optional" weight="-1.00"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_IncomeTaxExpenseBenefit" order="10020.00" priority="2" use="optional" weight="-1.00"/>
</link:calculationLink>
<link:roleRef roleURI="http://www.gldd.com/20220630/taxonomy/role/DisclosureRevenueScheduleOfAccountsReceivableDetails" xlink:href="gldd-20220630.xsd#Role_DisclosureRevenueScheduleOfAccountsReceivableDetails" xlink:type="simple"/>
<link:calculationLink xlink:type="extended" xlink:role="http://www.gldd.com/20220630/taxonomy/role/DisclosureRevenueScheduleOfAccountsReceivableDetails">
<link:loc xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConstructionContractorReceivableRetainage" xlink:type="locator" xlink:label="us-gaap_ConstructionContractorReceivableRetainage"/>
<link:loc xlink:href="gldd-20220630.xsd#gldd_AccountsReceivableBilledForLongTermContractsOrProgramsInProgress" xlink:type="locator" xlink:label="gldd_AccountsReceivableBilledForLongTermContractsOrProgramsInProgress"/>
<link:loc xlink:href="gldd-20220630.xsd#gldd_AccountsReceivableBilledForLongTermCompletedContractsOrPrograms" xlink:type="locator" xlink:label="gldd_AccountsReceivableBilledForLongTermCompletedContractsOrPrograms"/>
<link:loc xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AllowanceForDoubtfulAccountsReceivable" xlink:type="locator" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivable"/>
<link:loc xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableGross" xlink:type="locator" xlink:label="us-gaap_AccountsReceivableGross"/>
<link:loc xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableNet" xlink:type="locator" xlink:label="us-gaap_AccountsReceivableNet"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AccountsReceivableNet" xlink:to="us-gaap_AccountsReceivableGross" order="10010.00" priority="2" use="optional" weight="1.00"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AccountsReceivableNet" xlink:to="us-gaap_AllowanceForDoubtfulAccountsReceivable" order="10020.00" priority="2" use="optional" weight="-1.00"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AccountsReceivableGross" xlink:to="gldd_AccountsReceivableBilledForLongTermCompletedContractsOrPrograms" order="10030.00" priority="2" use="optional" weight="1.00"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AccountsReceivableGross" xlink:to="gldd_AccountsReceivableBilledForLongTermContractsOrProgramsInProgress" order="10040.00" priority="2" use="optional" weight="1.00"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AccountsReceivableGross" xlink:to="us-gaap_ConstructionContractorReceivableRetainage" order="10050.00" priority="2" use="optional" weight="1.00"/>
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<link:roleRef roleURI="http://www.gldd.com/20220630/taxonomy/role/DisclosureRevenueComponentsOfContractsInProgressDetails" xlink:href="gldd-20220630.xsd#Role_DisclosureRevenueComponentsOfContractsInProgressDetails" xlink:type="simple"/>
<link:calculationLink xlink:type="extended" xlink:role="http://www.gldd.com/20220630/taxonomy/role/DisclosureRevenueComponentsOfContractsInProgressDetails">
<link:loc xlink:href="gldd-20220630.xsd#gldd_CostsAndEarningsInExcessOfBillingsForCompletedContracts" xlink:type="locator" xlink:label="gldd_CostsAndEarningsInExcessOfBillingsForCompletedContracts"/>
<link:loc xlink:href="gldd-20220630.xsd#gldd_CostsAndEarningsInExcessOfBillingsForContractsInProgress" xlink:type="locator" xlink:label="gldd_CostsAndEarningsInExcessOfBillingsForContractsInProgress"/>
<link:loc xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableBilledForLongTermContractsOrPrograms" xlink:type="locator" xlink:label="us-gaap_AccountsReceivableBilledForLongTermContractsOrPrograms"/>
<link:loc xlink:href="gldd-20220630.xsd#gldd_CostsAndEarningsForContractsInProgress" xlink:type="locator" xlink:label="gldd_CostsAndEarningsForContractsInProgress"/>
<link:loc xlink:href="gldd-20220630.xsd#gldd_BillingsForContractsInProgress" xlink:type="locator" xlink:label="gldd_BillingsForContractsInProgress"/>
<link:loc xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ContractWithCustomerLiabilityCurrent" xlink:type="locator" xlink:label="us-gaap_ContractWithCustomerLiabilityCurrent"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_ContractWithCustomerLiabilityCurrent" xlink:to="gldd_BillingsForContractsInProgress" order="10010.00" priority="2" use="optional" weight="1.00"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_ContractWithCustomerLiabilityCurrent" xlink:to="gldd_CostsAndEarningsForContractsInProgress" order="10020.00" priority="2" use="optional" weight="-1.00"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AccountsReceivableBilledForLongTermContractsOrPrograms" xlink:to="gldd_CostsAndEarningsInExcessOfBillingsForContractsInProgress" order="10030.00" priority="2" use="optional" weight="1.00"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AccountsReceivableBilledForLongTermContractsOrPrograms" xlink:to="gldd_CostsAndEarningsInExcessOfBillingsForCompletedContracts" order="10040.00" priority="2" use="optional" weight="1.00"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="gldd_CostsAndEarningsInExcessOfBillingsForContractsInProgress" xlink:to="gldd_CostsAndEarningsForContractsInProgress" order="10050.00" priority="2" use="optional" weight="1.00"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="gldd_CostsAndEarningsInExcessOfBillingsForContractsInProgress" xlink:to="gldd_BillingsForContractsInProgress" order="10060.00" priority="2" use="optional" weight="-1.00"/>
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<link:roleRef roleURI="http://www.gldd.com/20220630/taxonomy/role/DisclosureRevenueComponentsOfContractsInProgressDetails2" xlink:href="gldd-20220630.xsd#Role_DisclosureRevenueComponentsOfContractsInProgressDetails2" xlink:type="simple"/>
<link:calculationLink xlink:type="extended" xlink:role="http://www.gldd.com/20220630/taxonomy/role/DisclosureRevenueComponentsOfContractsInProgressDetails2">
<link:loc xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ContractReceivableDueAfterOneYear" xlink:type="locator" xlink:label="us-gaap_ContractReceivableDueAfterOneYear"/>
<link:loc xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ContractReceivableDueOneYearOrLess" xlink:type="locator" xlink:label="us-gaap_ContractReceivableDueOneYearOrLess"/>
<link:loc xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableBilledForLongTermContractsOrPrograms" xlink:type="locator" xlink:label="us-gaap_AccountsReceivableBilledForLongTermContractsOrPrograms"/>
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<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AccountsReceivableBilledForLongTermContractsOrPrograms" xlink:to="us-gaap_ContractReceivableDueAfterOneYear" order="10020.00" priority="2" use="optional" weight="1.00"/>
</link:calculationLink>
</link:linkbase>

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