<?xml version='1.0' encoding='UTF-8'?>
<!-- Created by Charles Hoffman, CPA: 2/4/2023 -->
<!-- Consistency-36-IS02-formulas.xml -->
 
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 <link:documentation> 
     <![CDATA[$OperatingIncomeLoss = ($GrossProfit - $OperatingExpenses)]]>
 </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_36'
         aspectModel='dimensional' 
         implicitFiltering='true' 
         test='$OperatingIncomeLoss = ($GrossProfit - $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'>
          $OperatingIncomeLoss = ($GrossProfit - $OperatingExpenses)
     </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_GrossProfit'
            name='GrossProfit' 
            />
     
     <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
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            name='OperatingExpenses' 
            />
     
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            xlink:to='VARIABLE_OperatingIncomeLoss'
            name='OperatingIncomeLoss' 
            />
     
     
     <!--  Resource: Fact Variables -->
     <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_GrossProfit' bindAsSequence='false' />
     <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_OperatingExpenses' bindAsSequence='false' />
     <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_OperatingIncomeLoss' bindAsSequence='false' />
     
     <!--  Arcroles: Variables to Filters -->
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            xlink:to='FILTER_GrossProfit' order='1.0' complement='false' cover='true' />
     
     <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
            xlink:from='VARIABLE_OperatingExpenses' 
            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_OperatingIncomeLoss' 
            xlink:to='FILTER_OperatingIncomeLoss' order='1.0' complement='false' cover='true' />
     
     
     
     <!-- Resource: Concept Filter -->
     <cf:conceptName xlink:type='resource' xlink:label='FILTER_GrossProfit'>
         <cf:concept>
             <cf:qname>fac:GrossProfit</cf:qname>
         </cf:concept>
     </cf:conceptName>
     
     <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_OperatingIncomeLoss'>
         <cf:concept>
             <cf:qname>fac:OperatingIncomeLoss</cf:qname>
         </cf:concept>
     </cf:conceptName>
     
 
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