<?xml version='1.0' encoding='UTF-8'?>
<!-- Created by Charles Hoffman, CPA: 3/3/2023 -->
<!-- Consistency-66-IS09-formulas.xml -->
 
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 <link:documentation> 
     <![CDATA[$NonoperatingIncomeExpense = ($IncomeLossFromEquityAccountedEntities + $OtherNonoperatingIncomeExpenseNotIncludingFinanceCostsOrTaxExpense)]]>
 </link:documentation>
 <link:documentation> 
     <![CDATA[]]>
 </link:documentation>
 

 <generic:link xlink:type='extended' xlink:role='http://www.xbrl.org/2003/role/link'>
     <va:valueAssertion xlink:type='resource' xlink:label='ASSERTION'
         id='FAC_CONSISTENCY_66'
         aspectModel='dimensional' 
         implicitFiltering='true' 
         test='$NonoperatingIncomeExpense = ($IncomeLossFromEquityAccountedEntities + $OtherNonoperatingIncomeExpenseNotIncludingFinanceCostsOrTaxExpense)' />
     
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          xlink:to='ASSERTION_Label'
          order='1.0'/>
     
     <label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
          xml:lang='en'>
          $NonoperatingIncomeExpense = ($IncomeLossFromEquityAccountedEntities + $OtherNonoperatingIncomeExpenseNotIncludingFinanceCostsOrTaxExpense)
     </label:label>
         
     <!-- Arcrole: Assertion to Variable -->
     <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
            xlink:from='ASSERTION' order='1.0' 
            xlink:to='VARIABLE_NonoperatingIncomeExpense'
            name='NonoperatingIncomeExpense' 
            />
     
     <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
            xlink:from='ASSERTION' order='1.0' 
            xlink:to='VARIABLE_IncomeLossFromEquityAccountedEntities'
            name='IncomeLossFromEquityAccountedEntities' 
            />
     
     <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
            xlink:from='ASSERTION' order='1.0' 
            xlink:to='VARIABLE_OtherNonoperatingIncomeExpenseNotIncludingFinanceCostsOrTaxExpense'
            name='OtherNonoperatingIncomeExpenseNotIncludingFinanceCostsOrTaxExpense' 
            />
     
     
     <!--  Resource: Fact Variables -->
     <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_NonoperatingIncomeExpense' bindAsSequence='false' />
     <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_IncomeLossFromEquityAccountedEntities' bindAsSequence='false' />
     <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_OtherNonoperatingIncomeExpenseNotIncludingFinanceCostsOrTaxExpense' bindAsSequence='false' />
     
     <!--  Arcroles: Variables to Filters -->
     <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
            xlink:from='VARIABLE_NonoperatingIncomeExpense' 
            xlink:to='FILTER_NonoperatingIncomeExpense' order='1.0' complement='false' cover='true' />
     
     <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
            xlink:from='VARIABLE_IncomeLossFromEquityAccountedEntities' 
            xlink:to='FILTER_IncomeLossFromEquityAccountedEntities' order='1.0' complement='false' cover='true' />
     
     <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
            xlink:from='VARIABLE_OtherNonoperatingIncomeExpenseNotIncludingFinanceCostsOrTaxExpense' 
            xlink:to='FILTER_OtherNonoperatingIncomeExpenseNotIncludingFinanceCostsOrTaxExpense' order='1.0' complement='false' cover='true' />
     
     
     
     <!-- Resource: Concept Filter -->
     <cf:conceptName xlink:type='resource' xlink:label='FILTER_NonoperatingIncomeExpense'>
         <cf:concept>
             <cf:qname>fac:NonoperatingIncomeExpense</cf:qname>
         </cf:concept>
     </cf:conceptName>
     
     <cf:conceptName xlink:type='resource' xlink:label='FILTER_IncomeLossFromEquityAccountedEntities'>
         <cf:concept>
             <cf:qname>fac:IncomeLossFromEquityAccountedEntities</cf:qname>
         </cf:concept>
     </cf:conceptName>
     
     <cf:conceptName xlink:type='resource' xlink:label='FILTER_OtherNonoperatingIncomeExpenseNotIncludingFinanceCostsOrTaxExpense'>
         <cf:concept>
             <cf:qname>fac:OtherNonoperatingIncomeExpenseNotIncludingFinanceCostsOrTaxExpense</cf:qname>
         </cf:concept>
     </cf:conceptName>
     
 
 </generic:link>

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