<?xml version="1.0" encoding="UTF-8"?>
<!-- Created by Charles Hoffman, CPA, UBmatrix: 2009-10-13 -->
<link:linkbase
	xmlns:xlink="http://www.w3.org/1999/xlink"
	xmlns:link="http://www.xbrl.org/2003/linkbase"
	xmlns:generic="http://xbrl.org/2008/generic"
	xmlns:formula="http://xbrl.org/2008/formula"
	xmlns:validation="http://xbrl.org/2008/validation"
	xmlns:ca="http://xbrl.org/2008/assertion/consistency"
   xmlns:ea="http://xbrl.org/2008/assertion/existence"
   xmlns:va="http://xbrl.org/2008/assertion/value"
	xmlns:variable="http://xbrl.org/2008/variable"
	xmlns:pf="http://xbrl.org/2008/filter/period"
	xmlns:cf="http://xbrl.org/2008/filter/concept"
	xmlns:df="http://xbrl.org/2008/filter/dimension"
	xmlns:gf="http://xbrl.org/2008/filter/general"
	xmlns:label="http://xbrl.org/2008/label"
	xmlns:xfi="http://www.xbrl.org/2008/function/instance" 
	xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
	xmlns:xs="http://www.w3.org/2001/XMLSchema"
	xmlns:v="http://xbrl.org/2008/formula/conformance/variable"
   xmlns:pattern="http://xbrls.org/2008/xbrls/metapattern/calculation" 
	xsi:schemaLocation="
		http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd
		http://xbrl.org/2008/generic http://www.xbrl.org/2008/generic-link.xsd
		http://xbrl.org/2008/formula http://www.xbrl.org/2008/formula.xsd
		http://xbrl.org/2008/assertion/consistency http://xbrl.org/2008/consistency-assertion.xsd
      http://xbrl.org/2008/assertion/existence http://xbrl.org/2008/existence-assertion.xsd
      http://xbrl.org/2008/assertion/value http://www.xbrl.org/2008/value-assertion.xsd
		http://xbrl.org/2008/variable http://xbrl.org/2008/variable.xsd
		http://xbrl.org/2008/filter/period http://www.xbrl.org/2008/period-filter.xsd
		http://xbrl.org/2008/filter/concept http://www.xbrl.org/2008/concept-filter.xsd
		http://xbrl.org/2008/filter/period http://www.xbrl.org/2008/period-filter.xsd
		http://xbrl.org/2008/filter/dimension http://www.xbrl.org/2008/dimension-filter.xsd
		http://xbrl.org/2008/filter/general http://www.xbrl.org/2008/general-filter.xsd
		http://xbrl.org/2008/label http://www.xbrl.org/2008/generic-label.xsd
		http://xbrl.org/2008/validation http://xbrl.org/2008/validation.xsd
  ">
  
		<!-- 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"/>
		<link:arcroleRef arcroleURI="http://xbrl.org/arcrole/2008/variable-set" xlink:href="http://www.xbrl.org/2008/variable.xsd#variable-set" xlink:type="simple"/>
		<link:arcroleRef arcroleURI="http://xbrl.org/arcrole/2008/variable-filter" xlink:href="http://www.xbrl.org/2008/variable.xsd#variable-filter" xlink:type="simple"/>
		<link:arcroleRef arcroleURI="http://xbrl.org/arcrole/2008/variable-set-precondition" xlink:href="http://www.xbrl.org/2008/variable.xsd#variable-set-precondition" xlink:type="simple"/>
		<link:arcroleRef arcroleURI="http://xbrl.org/arcrole/2008/consistency-assertion-formula" xlink:href="http://www.xbrl.org/2008/consistency-assertion.xsd#consistency-assertion-formula" xlink:type="simple"/>
		<link:roleRef roleURI="http://www.xbrl.org/2008/role/link" xlink:href="http://www.xbrl.org/2008/generic-link.xsd#standard-link-role" xlink:type="simple"/>
		<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 xlink:type="simple" xlink:href="Calculation.xsd#PropertyPlantAndEquipmentByComponent" roleURI="http://xbrls.org/2008/xbrls/metapattern/calculation/PropertyPlantAndEquipmentByComponent" />
     <generic:link xlink:type="extended" xlink:role="http://xbrls.org/2008/xbrls/metapattern/calculation/PropertyPlantAndEquipmentByComponent">


	    <!-- RESOURCE: (A) ASSERTION-Value -->
       <va:valueAssertion xlink:type="resource" xlink:label="ASSERTION_PPEAddsUp"
         id="ASSERTION_PPEAddsUp"
         aspectModel="dimensional" 
         implicitFiltering="true" 
         test="$v:VARIABLE_Total = ($v:VARIABLE_Land + $v:VARIABLE_BuildingsNet + $v:VARIABLE_FurnitureAndFixturesNet + $v:VARIABLE_ComputerEquipmentNet + $v:VARIABLE_OtherPropertyPlantAndEquipmentNet)" />

	    <!-- ARC: (B) to (C)(Formula to Variable) -->
	    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
	             xlink:from="ASSERTION_PPEAddsUp" 
	             xlink:to="VARIABLE_Land" 
	             order="1.0" 
	             name="v:VARIABLE_Land" 
	             />
	    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
	             xlink:from="ASSERTION_PPEAddsUp" 
	             xlink:to="VARIABLE_BuildingsNet" 
	             order="1.0" 
	             name="v:VARIABLE_BuildingsNet" 
	             />
	    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
	             xlink:from="ASSERTION_PPEAddsUp" 
	             xlink:to="VARIABLE_FurnitureAndFixturesNet" 
	             order="1.0" 
	             name="v:VARIABLE_FurnitureAndFixturesNet" 
	             />
	    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
	             xlink:from="ASSERTION_PPEAddsUp" 
	             xlink:to="VARIABLE_ComputerEquipmentNet" 
	             order="1.0" 
	             name="v:VARIABLE_ComputerEquipmentNet" 
	             />
	    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
	             xlink:from="ASSERTION_PPEAddsUp" 
	             xlink:to="VARIABLE_OtherPropertyPlantAndEquipmentNet" 
	             order="1.0" 
	             name="v:VARIABLE_OtherPropertyPlantAndEquipmentNet" 
	             />
	    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
	             xlink:from="ASSERTION_PPEAddsUp" 
	             xlink:to="VARIABLE_Total" 
	             order="1.0" 
	             name="v:VARIABLE_Total" 
	             />
		
		
	    <!--  RESOURCE: (C) VARIABLES-Fact -->
	    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Land" 
	             bindAsSequence="false" 
	             />
	    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_BuildingsNet" 
	             bindAsSequence="false" 
	             />
	    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_FurnitureAndFixturesNet" 
	             bindAsSequence="false" 
	             />
	    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_ComputerEquipmentNet" 
	             bindAsSequence="false" 
	             />
	    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_OtherPropertyPlantAndEquipmentNet" 
	             bindAsSequence="false" 
	             />
	    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Total" 
	             bindAsSequence="false" 
	             />

	
	    <!--  ARC: (C) to (D)(Variables to Filters) -->
	    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
	             xlink:from="VARIABLE_Land" 
	             xlink:to="FILTER_Land" 
	             order="1.0"
	             complement="false" 
	             cover="true" 
	             />
	    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
	             xlink:from="VARIABLE_BuildingsNet" 
	             xlink:to="FILTER_BuildingsNet" 
	             order="1.0"
	             complement="false" 
	             cover="true" 
	             />
	    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
	             xlink:from="VARIABLE_FurnitureAndFixturesNet" 
	             xlink:to="FILTER_FurnitureAndFixturesNet" 
	             order="1.0"
	             complement="false" 
	             cover="true" 
	             />
	    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
	             xlink:from="VARIABLE_ComputerEquipmentNet" 
	             xlink:to="FILTER_ComputerEquipmentNet" 
	             order="1.0"
	             complement="false" 
	             cover="true" 
	             />
	    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
	             xlink:from="VARIABLE_OtherPropertyPlantAndEquipmentNet" 
	             xlink:to="FILTER_OtherPropertyPlantAndEquipmentNet" 
	             order="1.0"
	             complement="false" 
	             cover="true" 
	             />
	    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
	             xlink:from="VARIABLE_Total" 
	             xlink:to="FILTER_Total" 
	             order="1.0"
	             complement="false" 
	             cover="true" 
	             />


	    <!-- RESOURCE: (D) FILTER-Concept (similar to WHERE statement) -->
	    <cf:conceptName xlink:type="resource" xlink:label="FILTER_Land">
	      <cf:concept>
	        <cf:qname>pattern:Land</cf:qname>
	      </cf:concept>
	    </cf:conceptName>
	    <cf:conceptName xlink:type="resource" xlink:label="FILTER_BuildingsNet">
	      <cf:concept>
	        <cf:qname>pattern:BuildingsNet</cf:qname>
	      </cf:concept>
	    </cf:conceptName>
	    <cf:conceptName xlink:type="resource" xlink:label="FILTER_FurnitureAndFixturesNet">
	      <cf:concept>
	        <cf:qname>pattern:FurnitureAndFixturesNet</cf:qname>
	      </cf:concept>
	    </cf:conceptName>
	    <cf:conceptName xlink:type="resource" xlink:label="FILTER_ComputerEquipmentNet">
	      <cf:concept>
	        <cf:qname>pattern:ComputerEquipmentNet</cf:qname>
	      </cf:concept>
	    </cf:conceptName>
	    <cf:conceptName xlink:type="resource" xlink:label="FILTER_OtherPropertyPlantAndEquipmentNet">
	      <cf:concept>
	        <cf:qname>pattern:OtherPropertyPlantAndEquipmentNet</cf:qname>
	      </cf:concept>
	    </cf:conceptName>

	    <cf:conceptName xlink:type="resource" xlink:label="FILTER_Total">
	      <cf:concept>
	        <cf:qname>pattern:PropertyPlantAndEquipmentNet</cf:qname>
	      </cf:concept>
	    </cf:conceptName>
	

   </generic:link>
</link:linkbase>