<?xml version='1.0' encoding='UTF-8'?>
<!-- Created by Charles Hoffman, CPA: 7/30/2021 -->
<!-- ImputeRule -->
<!-- RuleCode: BS-Impute-607 -->
<!-- FileName: ImputeRule-121-BS-Impute-607-formula.xml -->
<!-- Key: 121 -->

<link:linkbase
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 xmlns:xfi='http://www.xbrl.org/2008/function/instance'
 xmlns:num='http://www.xbrl.org/dtr/type/numeric'
 xmlns:generic='http://xbrl.org/2008/generic'
 xmlns:formula='http://xbrl.org/2008/formula'
 xmlns:validation='http://xbrl.org/2008/validation'
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 xmlns:uf='http://xbrl.org/2008/filter/unit'
 xmlns:ef='http://xbrl.org/2008/filter/entity'
 xmlns:msg='http://xbrl.org/2010/message'

 xmlns:fac='https://github.com/seattlemethod/fac'

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 <!-- ArcroleRef declarations.  All these are declared by XBRL Formulas. -->
 <link:arcroleRef arcroleURI='http://xbrl.org/arcrole/2008/element-label' xlink:href='http://www.xbrl.org/2008/generic-label.xsd#element-label' xlink:type='simple'/>
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 <link:roleRef roleURI='http://www.xbrl.org/2008/role/label' xlink:href='http://www.xbrl.org/2008/generic-label.xsd#standard-label' xlink:type='simple'/>
 <link:roleRef roleURI='http://www.xbrl.org/2010/role/message' xlink:href='http://www.xbrl.org/2010/generic-message.xsd#standard-message' xlink:type='simple'/>

 <link:arcroleRef arcroleURI='http://xbrl.org/arcrole/2010/assertion-satisfied-message' xlink:href='http://www.xbrl.org/2010/validation-message.xsd#assertion-satisfied-message' xlink:type='simple'/>
 <link:arcroleRef arcroleURI='http://xbrl.org/arcrole/2010/assertion-unsatisfied-message' xlink:href='http://www.xbrl.org/2010/validation-message.xsd#assertion-unsatisfied-message' xlink:type='simple'/>



 <generic:link xlink:type='extended' xlink:role='http://www.xbrl.org/2003/role/link'>
<formula:formula xlink:type='resource' xlink:label='FORMULA' id='FAC_DERIVE_BS_201' value='$Equity' source='Equity' aspectModel='dimensional' implicitFiltering='true'>
   <formula:decimals>'INF'</formula:decimals>
   <formula:aspects>
      <formula:concept>
         <formula:qname>fac:EquityAttributableToControllingInterests</formula:qname>
      </formula:concept>
   </formula:aspects>
</formula:formula>

     <!-- Arcrole: FORMULA to Variable -->
     <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set'
            xlink:from='FORMULA' order='1.0'
            xlink:to='VARIABLE_EquityAttributableToControllingInterests'
            name='EquityAttributableToControllingInterests'
            />

     <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set'
            xlink:from='FORMULA' order='1.0'
            xlink:to='VARIABLE_Equity'
            name='Equity'
            />

     <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set'
            xlink:from='FORMULA' order='1.0'
            xlink:to='VARIABLE_EquityAttributableToNoncontrollingInterests'
            name='EquityAttributableToNoncontrollingInterests'
            />


     <!--  Resource: Fact Variables -->
     <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_EquityAttributableToControllingInterests' bindAsSequence='false' />
     <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_Equity' bindAsSequence='false' />
     <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_EquityAttributableToNoncontrollingInterests' bindAsSequence='false' />

     <!--  Arcroles: Variables to Filters -->
     <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter'
            xlink:from='VARIABLE_EquityAttributableToControllingInterests'
            xlink:to='FILTER_EquityAttributableToControllingInterests' order='1.0' complement='false' cover='true' />

     <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter'
            xlink:from='VARIABLE_Equity'
            xlink:to='FILTER_Equity' order='1.0' complement='false' cover='true' />

     <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter'
            xlink:from='VARIABLE_EquityAttributableToNoncontrollingInterests'
            xlink:to='FILTER_EquityAttributableToNoncontrollingInterests' order='1.0' complement='false' cover='true' />



     <!-- Resource: Concept Filter -->
     <cf:conceptName xlink:type='resource' xlink:label='FILTER_EquityAttributableToControllingInterests'>
         <cf:concept>
             <cf:qname>fac:EquityAttributableToControllingInterests</cf:qname>
         </cf:concept>
     </cf:conceptName>

     <cf:conceptName xlink:type='resource' xlink:label='FILTER_Equity'>
         <cf:concept>
             <cf:qname>fac:Equity</cf:qname>
         </cf:concept>
     </cf:conceptName>

     <cf:conceptName xlink:type='resource' xlink:label='FILTER_EquityAttributableToNoncontrollingInterests'>
         <cf:concept>
             <cf:qname>fac:EquityAttributableToNoncontrollingInterests</cf:qname>
         </cf:concept>
     </cf:conceptName>

    <variable:precondition xlink:type='resource' xlink:label='PRECONDITION' test='($EquityAttributableToControllingInterests eq &quot;null&quot;) and ($EquityAttributableToNoncontrollingInterests eq &quot;null&quot;)  and exists($Equity)'/>
    <generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set-precondition' xlink:from='FORMULA' xlink:to='PRECONDITION' order='3.0'/>

 </generic:link>

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