<?xml version='1.0' encoding='UTF-8'?>
<!-- Created by Charles Hoffman, CPA: 3/3/2023 -->
<!-- Consistency-70-IS52-formulas.xml -->
 
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 <link:documentation> 
     <![CDATA[$ProfitLossFromOperatingActivities = ($OperatingIncome - $OperatingExpenses)]]>
 </link:documentation>
 <link:documentation> 
     <![CDATA[]]>
 </link:documentation>
 

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     <va:valueAssertion xlink:type='resource' xlink:label='ASSERTION'
         id='FAC_CONSISTENCY_70'
         aspectModel='dimensional' 
         implicitFiltering='true' 
         test='$ProfitLossFromOperatingActivities = ($OperatingIncome - $OperatingExpenses)' />
     
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     <label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
          xml:lang='en'>
          $ProfitLossFromOperatingActivities = ($OperatingIncome - $OperatingExpenses)
     </label:label>
         
     <!-- Arcrole: Assertion to Variable -->
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            xlink:to='VARIABLE_OperatingExpenses'
            name='OperatingExpenses' 
            />
     
     <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
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            />
     
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            xlink:to='VARIABLE_OperatingIncome'
            name='OperatingIncome' 
            />
     
     
     <!--  Resource: Fact Variables -->
     <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_OperatingExpenses' bindAsSequence='false' />
     <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_ProfitLossFromOperatingActivities' bindAsSequence='false' />
     <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_OperatingIncome' bindAsSequence='false' />
     
     <!--  Arcroles: Variables to Filters -->
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            xlink:to='FILTER_OperatingExpenses' order='1.0' complement='false' cover='true' />
     
     <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
            xlink:from='VARIABLE_ProfitLossFromOperatingActivities' 
            xlink:to='FILTER_ProfitLossFromOperatingActivities' order='1.0' complement='false' cover='true' />
     
     <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
            xlink:from='VARIABLE_OperatingIncome' 
            xlink:to='FILTER_OperatingIncome' order='1.0' complement='false' cover='true' />
     
     
     
     <!-- Resource: Concept Filter -->
     <cf:conceptName xlink:type='resource' xlink:label='FILTER_OperatingExpenses'>
         <cf:concept>
             <cf:qname>fac:OperatingExpenses</cf:qname>
         </cf:concept>
     </cf:conceptName>
     
     <cf:conceptName xlink:type='resource' xlink:label='FILTER_ProfitLossFromOperatingActivities'>
         <cf:concept>
             <cf:qname>fac:ProfitLossFromOperatingActivities</cf:qname>
         </cf:concept>
     </cf:conceptName>
     
     <cf:conceptName xlink:type='resource' xlink:label='FILTER_OperatingIncome'>
         <cf:concept>
             <cf:qname>fac:OperatingIncome</cf:qname>
         </cf:concept>
     </cf:conceptName>
     
 
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