<?xml version='1.0' encoding='utf-8'?>
<!-- Created by Charles Hoffman, CPA 5/5/2021 3:15:10 PM -->
<!-- ipsas Financial Reporting XBRL Taxonomy -->
<schema
  xmlns='http://www.w3.org/2001/XMLSchema'
  xmlns:xbrli='http://www.xbrl.org/2003/instance'
  xmlns:link='http://www.xbrl.org/2003/linkbase'
  xmlns:xlink='http://www.w3.org/1999/xlink'
  xmlns:nonnum='http://www.xbrl.org/dtr/type/non-numeric'
  xmlns:num='http://www.xbrl.org/dtr/type/numeric'
  xmlns:generic='http://xbrl.org/2008/generic'
  xmlns:xbrldt='http://xbrl.org/2005/xbrldt'
  xmlns:frm='http://accounting.auditchain.finance/Schemas/frm'
  xmlns:types='http://accounting.auditchain.finance/ipsas/types'
  xmlns:ipsas='http://accounting.auditchain.finance/ipsas'
  targetNamespace='http://accounting.auditchain.finance/ipsas'
  elementFormDefault='qualified'
  attributeFormDefault='unqualified'>
  <annotation>
     <appinfo>
        <link:linkbaseRef xlink:type='simple' xlink:role='http://www.xbrl.org/2003/role/labelLinkbaseRef' xlink:arcrole='http://www.w3.org/1999/xlink/properties/linkbase' xlink:href='ipsas-lab.xml' />
        <link:linkbaseRef xlink:type='simple' xlink:role='http://www.xbrl.org/2003/role/referenceLinkbaseRef' xlink:arcrole='http://www.w3.org/1999/xlink/properties/linkbase' xlink:href='ipsas-ref.xml' />
     </appinfo>
  </annotation>
<import xmlns="http://www.w3.org/2001/XMLSchema" namespace="http://www.xbrl.org/2003/instance" schemaLocation="http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd"/>
<import xmlns="http://www.w3.org/2001/XMLSchema" namespace="http://www.xbrl.org/dtr/type/non-numeric" schemaLocation="http://www.xbrl.org/dtr/type/nonNumeric-2009-12-16.xsd"/>
<import xmlns="http://www.w3.org/2001/XMLSchema" namespace="http://xbrl.org/2005/xbrldt" schemaLocation="http://www.xbrl.org/2005/xbrldt-2005.xsd"/>
<import xmlns="http://www.w3.org/2001/XMLSchema" namespace="http://accounting.auditchain.finance/ipsas/types" schemaLocation="ipsas-types.xsd"/>
<import xmlns="http://www.w3.org/2001/XMLSchema" namespace="http://www.xbrl.org/role/fr/RestatedLabel/2008-07-31" schemaLocation="http://www.xbrl.org/lrr/role/restated-2006-02-21.xsd"/>
<import xmlns="http://www.w3.org/2001/XMLSchema" namespace="http://accounting.auditchain.finance/frm" schemaLocation="frm.xsd"/>
<import xmlns="http://www.w3.org/2001/XMLSchema" namespace="http://www.xbrl.org/2004/ref" schemaLocation="http://www.xbrl.org/2004/ref-2004-08-10.xsd"/>
<import xmlns="http://www.w3.org/2001/XMLSchema" namespace="http://xbrlsite.azurewebsites.net/2016/conceptual-model/cm-roles" schemaLocation="http://xbrlsite.azurewebsites.net/2016/conceptual-model/cm-roles.xsd"/>
<import xmlns="http://www.w3.org/2001/XMLSchema" namespace="http://www.xbrl.org/2009/role/negated" schemaLocation="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd"/>
<import xmlns="http://www.w3.org/2001/XMLSchema" namespace="http://www.xbrl.org/2003/linkbase" schemaLocation="http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_AAAMember" name="AAAMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_AAMember" name="AAMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_AMinusMinusMember" name="AMinusMinusMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_APlusPlusPlusMember" name="APlusPlusPlusMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_AccountingPoliciesLineItems" name="AccountingPoliciesLineItems" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_AccountingPoliciesTable" name="AccountingPoliciesTable" type="xbrli:stringItemType" substitutionGroup="xbrldt:hypercubeItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_AccountingPolicyDetailsSet" name="AccountingPolicyDetailsSet" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_AccumulatedDepreciation" name="AccumulatedDepreciation" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_AccumulatedSurplusesDeficits" name="AccumulatedSurplusesDeficits" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_AccumulatedSurplusesDeficitsOtherIncreaseDecrease" name="AccumulatedSurplusesDeficitsOtherIncreaseDecrease" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_AccumulatedSurplusesDeficitsPriorPeriodAdjustmentsAdjustment" name="AccumulatedSurplusesDeficitsPriorPeriodAdjustmentsAdjustment" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_AccumulatedSurplusesDeficitsReconciliationRollForward" name="AccumulatedSurplusesDeficitsReconciliationRollForward" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_AdditionalPaidInCapitalDisclosuresHTML" name="AdditionalPaidInCapitalDisclosuresHTML" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_AddressLineItems" name="AddressLineItems" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_AddressSet" name="AddressSet" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_AddressTable" name="AddressTable" type="xbrli:stringItemType" substitutionGroup="xbrldt:hypercubeItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_AddressTypeAxis" name="AddressTypeAxis" type="xbrli:stringItemType" substitutionGroup="xbrldt:dimensionItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_AdvancesFromRelatedParties" name="AdvancesFromRelatedParties" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_AgencyArrangementsWithRelatedPartyMember" name="AgencyArrangementsWithRelatedPartyMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_AllAddressTypesMember" name="AllAddressTypesMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_AllCategoriesOfSubsequentEventsMember" name="AllCategoriesOfSubsequentEventsMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_AllClassesOfCommonStockMember" name="AllClassesOfCommonStockMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_AllCustomersMember" name="AllCustomersMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_AllDebtInstrumentsMember" name="AllDebtInstrumentsMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_AllInvestmentCountriesMember" name="AllInvestmentCountriesMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_AllInvestmentEntitiesMember" name="AllInvestmentEntitiesMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_AllInvestmentTermsMember" name="AllInvestmentTermsMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_AllInvestmentTypesMember" name="AllInvestmentTypesMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_AllInvestmentsMember" name="AllInvestmentsMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_AllKeyManagementClassesMember" name="AllKeyManagementClassesMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_AllLeaseholdIdentifiersMember" name="AllLeaseholdIdentifiersMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_AllMoodysRatingsMember" name="AllMoodysRatingsMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_AllReconcilingItemsOfCashAndCashEquivalentsMember" name="AllReconcilingItemsOfCashAndCashEquivalentsMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_AllRelatedPartiesMember" name="AllRelatedPartiesMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_AllSPRatingsMember" name="AllSPRatingsMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_AllStatesMember" name="AllStatesMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_AllSubclassificationsMember" name="AllSubclassificationsMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_AllTransactionsWithRelatedPartyMember" name="AllTransactionsWithRelatedPartyMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_AllowanceForDoubtfulAccountsReceivables" name="AllowanceForDoubtfulAccountsReceivables" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_Amortization" name="Amortization" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_Assets" name="Assets" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_AssetsHeldForSale" name="AssetsHeldForSale" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_AssetsRollUp" name="AssetsRollUp" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_AssetsSegmental" name="AssetsSegmental" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_AssetsUnallocatedCorporate" name="AssetsUnallocatedCorporate" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_AttorneyAddressMember" name="AttorneyAddressMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_AverageNumberEmployees" name="AverageNumberEmployees" type="xbrli:decimalItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_BalanceSheetDate" name="BalanceSheetDate" type="xbrli:dateItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_BuildingsMember" name="BuildingsMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_BuildingsNet" name="BuildingsNet" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_BuildingsNetAdditions" name="BuildingsNetAdditions" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_BuildingsNetDisposals" name="BuildingsNetDisposals" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_BuildingsNetOtherIncreaseDecrease" name="BuildingsNetOtherIncreaseDecrease" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_BuildingsNetReconciliation" name="BuildingsNetReconciliation" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_BuildingsNetRevaluations" name="BuildingsNetRevaluations" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_BusinessSegmentsAssetsSchedule" name="BusinessSegmentsAssetsSchedule" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_BusinessSegmentsDepreciationAndAmortizationSchedule" name="BusinessSegmentsDepreciationAndAmortizationSchedule" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_BusinessSegmentsLiabilitiesSchedule" name="BusinessSegmentsLiabilitiesSchedule" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_BusinessSegmentsOtherInformationSchedule" name="BusinessSegmentsOtherInformationSchedule" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_BusinessSegmentsResultSchedule" name="BusinessSegmentsResultSchedule" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_BusinessSegmentsRevenuesSchedule" name="BusinessSegmentsRevenuesSchedule" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_CaliforniaMember" name="CaliforniaMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_CanadaMember" name="CanadaMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_CapitalAdditions" name="CapitalAdditions" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_CashAndCashEquivalents" name="CashAndCashEquivalents" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_CashAndCashEquivalentsPerCashFlowStatement" name="CashAndCashEquivalentsPerCashFlowStatement" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_CashAndCashEquivalentsPolicyHTML" name="CashAndCashEquivalentsPolicyHTML" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_CashAndCashEquivalentsReconciliationRollForward" name="CashAndCashEquivalentsReconciliationRollForward" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_CashAndCashEquivalentsRollUp" name="CashAndCashEquivalentsRollUp" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_CashAndCashEquivalentsSubclassificationsLineItems" name="CashAndCashEquivalentsSubclassificationsLineItems" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_CashAndCashEquivalentsSubclassificationsTable" name="CashAndCashEquivalentsSubclassificationsTable" type="xbrli:stringItemType" substitutionGroup="xbrldt:hypercubeItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_CashCashEquivalentsComponentsSchedule" name="CashCashEquivalentsComponentsSchedule" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_CashCashEquivalentsHTML" name="CashCashEquivalentsHTML" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_CashCashEquivalentsNoteLineItems" name="CashCashEquivalentsNoteLineItems" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_CashCashEquivalentsNoteTable" name="CashCashEquivalentsNoteTable" type="xbrli:stringItemType" substitutionGroup="xbrldt:hypercubeItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_CashCashEquivalentsPerCashFlowStatementRollUp" name="CashCashEquivalentsPerCashFlowStatementRollUp" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_CashFlowProvidedByUsedInFinancingActivitiesNetContinuingOperations" name="CashFlowProvidedByUsedInFinancingActivitiesNetContinuingOperations" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_CashFlowProvidedByUsedInFinancingActivitiesNetDiscontinuedOperations" name="CashFlowProvidedByUsedInFinancingActivitiesNetDiscontinuedOperations" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_CashFlowProvidedByUsedInInvestingActivitiesNetContinuingOperations" name="CashFlowProvidedByUsedInInvestingActivitiesNetContinuingOperations" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_CashFlowProvidedByUsedInInvestingActivitiesNetDiscontinuedOperations" name="CashFlowProvidedByUsedInInvestingActivitiesNetDiscontinuedOperations" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_CashFlowProvidedByUsedInOperatingActivitiesNetContinuingOperations" name="CashFlowProvidedByUsedInOperatingActivitiesNetContinuingOperations" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_CashFlowProvidedByUsedInOperatingActivitiesNetDiscontinuedOperations" name="CashFlowProvidedByUsedInOperatingActivitiesNetDiscontinuedOperations" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_CashFlowStatementDirectMethodLineItems" name="CashFlowStatementDirectMethodLineItems" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_CashFlowStatementDirectMethodTable" name="CashFlowStatementDirectMethodTable" type="xbrli:stringItemType" substitutionGroup="xbrldt:hypercubeItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_CashOnHandAndBalancesWithBanks" name="CashOnHandAndBalancesWithBanks" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ChangesInAccountingPolicies" name="ChangesInAccountingPolicies" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_City" name="City" type="xbrli:tokenItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ClassOfCommonStockAxis" name="ClassOfCommonStockAxis" type="xbrli:stringItemType" substitutionGroup="xbrldt:dimensionItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_CommonStockByClassSchedule" name="CommonStockByClassSchedule" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_CommonStockDisclosuresHTML" name="CommonStockDisclosuresHTML" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_CommonStockSharesOutstandingRollForwardSchedule" name="CommonStockSharesOutstandingRollForwardSchedule" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_CompanyAddressMember" name="CompanyAddressMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ComprehensiveIncomeLoss" name="ComprehensiveIncomeLoss" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ComprehensiveIncomeLossAttributableToNoncontrollingInterest" name="ComprehensiveIncomeLossAttributableToNoncontrollingInterest" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ComprehensiveIncomeLossAttributableToParent" name="ComprehensiveIncomeLossAttributableToParent" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ConsumableStores" name="ConsumableStores" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ControllingInterest" name="ControllingInterest" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ControllingInterestRollUp" name="ControllingInterestRollUp" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_CorrectionOfPriorPeriodErrors" name="CorrectionOfPriorPeriodErrors" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_CostsAndExpenses" name="CostsAndExpenses" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_Country" name="Country" type="xbrli:tokenItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_CurrentAssets" name="CurrentAssets" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_CurrentAssetsExcludingHeldForSale" name="CurrentAssetsExcludingHeldForSale" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_CurrentAssetsRollUp" name="CurrentAssetsRollUp" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_CurrentLiabilities" name="CurrentLiabilities" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_CurrentLiabilitiesExcludingHeldForSale" name="CurrentLiabilitiesExcludingHeldForSale" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_CurrentLiabilitiesRollUp" name="CurrentLiabilitiesRollUp" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_CustomerAxis" name="CustomerAxis" type="xbrli:stringItemType" substitutionGroup="xbrldt:dimensionItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_DebtInstrumentDescription" name="DebtInstrumentDescription" type="xbrli:tokenItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_DebtInstrumentIdentifierAxis" name="DebtInstrumentIdentifierAxis" type="xbrli:stringItemType" substitutionGroup="xbrldt:dimensionItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_DebtInstrumentSet" name="DebtInstrumentSet" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_Defense" name="Defense" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_Depreciation" name="Depreciation" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_DepreciationAndAmortization" name="DepreciationAndAmortization" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_DirectorsCompensationOptionsGrantedSchedule" name="DirectorsCompensationOptionsGrantedSchedule" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_DirectorsCompensationSchedule" name="DirectorsCompensationSchedule" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_DividendsPaid" name="DividendsPaid" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_DocumentCreator" name="DocumentCreator" type="xbrli:tokenItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_DocumentDescription" name="DocumentDescription" type="xbrli:tokenItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_DocumentFiscalPeriodFocus" name="DocumentFiscalPeriodFocus" type="xbrli:tokenItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_DocumentFiscalYearFocus" name="DocumentFiscalYearFocus" type="xbrli:tokenItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_DocumentIdentifier" name="DocumentIdentifier" type="xbrli:tokenItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_DocumentInformationLineItems" name="DocumentInformationLineItems" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_DocumentInformationSet" name="DocumentInformationSet" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_DocumentInformationTable" name="DocumentInformationTable" type="xbrli:stringItemType" substitutionGroup="xbrldt:hypercubeItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_DocumentLanguage" name="DocumentLanguage" type="xbrli:tokenItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_DocumentTitle" name="DocumentTitle" type="xbrli:tokenItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_EconomicAffairs" name="EconomicAffairs" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_EconomicEntityCategory" name="EconomicEntityCategory" type="xbrli:tokenItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_EconomicEntityIdentifier" name="EconomicEntityIdentifier" type="xbrli:tokenItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_EconomicEntityName" name="EconomicEntityName" type="xbrli:tokenItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_EconomicEntityTradingSymbol" name="EconomicEntityTradingSymbol" type="xbrli:tokenItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_EliminationsMember" name="EliminationsMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_EntityInformationLineItems" name="EntityInformationLineItems" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_EntityInformationSet" name="EntityInformationSet" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_EntityInformationTable" name="EntityInformationTable" type="xbrli:stringItemType" substitutionGroup="xbrldt:hypercubeItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_EntityNAISCSCode" name="EntityNAISCSCode" type="xbrli:tokenItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_Equity" name="Equity" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_EquityDisclosuresLineItems" name="EquityDisclosuresLineItems" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_EquityDisclosuresTable" name="EquityDisclosuresTable" type="xbrli:stringItemType" substitutionGroup="xbrldt:hypercubeItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_EquityPolicyHTML" name="EquityPolicyHTML" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_EstimatedUsefulLifeBuildings" name="EstimatedUsefulLifeBuildings" type="xbrli:tokenItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_EstimatedUsefulLifeFurnitureAndFixtures" name="EstimatedUsefulLifeFurnitureAndFixtures" type="xbrli:tokenItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_EstimatedUsefulLifeOtherPropertyPlantAndEquipment" name="EstimatedUsefulLifeOtherPropertyPlantAndEquipment" type="xbrli:tokenItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ExchangeDifferencesOnTranslationOfForiegnOperations" name="ExchangeDifferencesOnTranslationOfForiegnOperations" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ExchangeGainsLosses" name="ExchangeGainsLosses" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_Expenses" name="Expenses" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ExpensesRollUp" name="ExpensesRollUp" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ExternalSales" name="ExternalSales" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_FeesFinesPenaltiesAndLicenses" name="FeesFinesPenaltiesAndLicenses" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_FinanceCosts" name="FinanceCosts" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_FinanceLeaseReceivablesNetCurrent" name="FinanceLeaseReceivablesNetCurrent" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_FinancialHighlightsHTML" name="FinancialHighlightsHTML" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_FinancialHighlightsLineItems" name="FinancialHighlightsLineItems" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_FinancialHighlightsSet" name="FinancialHighlightsSet" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_FinancialHighlightsTable" name="FinancialHighlightsTable" type="xbrli:stringItemType" substitutionGroup="xbrldt:hypercubeItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_FurnitureAndFixturesMember" name="FurnitureAndFixturesMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_FurnitureAndFixturesNet" name="FurnitureAndFixturesNet" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_FurnitureAndFixturesNetAdditions" name="FurnitureAndFixturesNetAdditions" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_FurnitureAndFixturesNetDisposals" name="FurnitureAndFixturesNetDisposals" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_FurnitureAndFixturesNetOtherIncreaseDecrease" name="FurnitureAndFixturesNetOtherIncreaseDecrease" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_FurnitureAndFixturesNetReconciliation" name="FurnitureAndFixturesNetReconciliation" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_FurnitureAndFixturesNetRevaluations" name="FurnitureAndFixturesNetRevaluations" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_GainLossFromDiscontinuedOperations" name="GainLossFromDiscontinuedOperations" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_GainOnPropertyRevaluation" name="GainOnPropertyRevaluation" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_GeneralInformationSet" name="GeneralInformationSet" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_GeneralPublicServices" name="GeneralPublicServices" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ImpairmentLossesReversalsRecognizedInIncome" name="ImpairmentLossesReversalsRecognizedInIncome" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_IncomeLossFromAffiliates" name="IncomeLossFromAffiliates" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_IncomeLossFromInvestments" name="IncomeLossFromInvestments" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_IncomeStatementPeriod" name="IncomeStatementPeriod" type="xbrli:dateItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_IncomeTaxExpenseBenefitComponentsLineItems" name="IncomeTaxExpenseBenefitComponentsLineItems" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_IncomeTaxExpenseBenefitComponentsRollUp" name="IncomeTaxExpenseBenefitComponentsRollUp" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_IncomeTaxExpenseBenefitComponentsSchedule" name="IncomeTaxExpenseBenefitComponentsSchedule" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_IncomeTaxExpenseBenefitComponentsTable" name="IncomeTaxExpenseBenefitComponentsTable" type="xbrli:stringItemType" substitutionGroup="xbrldt:hypercubeItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_IncomeTaxExpenseBenefitCurrent" name="IncomeTaxExpenseBenefitCurrent" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_IncomeTaxExpenseBenefitCurrentDomestic" name="IncomeTaxExpenseBenefitCurrentDomestic" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_IncomeTaxExpenseBenefitCurrentForeign" name="IncomeTaxExpenseBenefitCurrentForeign" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_IncomeTaxExpenseBenefitCurrentRollUp" name="IncomeTaxExpenseBenefitCurrentRollUp" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_IncomeTaxExpenseBenefitDeferred" name="IncomeTaxExpenseBenefitDeferred" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_IncomeTaxExpenseBenefitDeferredDomestic" name="IncomeTaxExpenseBenefitDeferredDomestic" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_IncomeTaxExpenseBenefitDeferredForeign" name="IncomeTaxExpenseBenefitDeferredForeign" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_IncomeTaxExpenseBenefitDeferredRollUp" name="IncomeTaxExpenseBenefitDeferredRollUp" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_IncomeTaxesDisclosuresHTML" name="IncomeTaxesDisclosuresHTML" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_IncomeTaxesDisclosuresLineItems" name="IncomeTaxesDisclosuresLineItems" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_IncomeTaxesDisclosuresTable" name="IncomeTaxesDisclosuresTable" type="xbrli:stringItemType" substitutionGroup="xbrldt:hypercubeItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_IncomeTaxesPolicyHTML" name="IncomeTaxesPolicyHTML" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_IntersegmentalSales" name="IntersegmentalSales" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_InventoriesRollUp" name="InventoriesRollUp" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_InventoriesSubclassificationsLineItems" name="InventoriesSubclassificationsLineItems" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_InventoriesSubclassificationsTable" name="InventoriesSubclassificationsTable" type="xbrli:stringItemType" substitutionGroup="xbrldt:hypercubeItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_Inventory" name="Inventory" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_InventoryComponentsSchedule" name="InventoryComponentsSchedule" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_InventoryCostMethod" name="InventoryCostMethod" type="xbrli:tokenItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_InventoryHTML" name="InventoryHTML" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_InventoryLineItems" name="InventoryLineItems" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_InventoryPolicyHTML" name="InventoryPolicyHTML" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_InventoryTable" name="InventoryTable" type="xbrli:stringItemType" substitutionGroup="xbrldt:hypercubeItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_InventoryValuationMethod" name="InventoryValuationMethod" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_InvestmentCountryAxis" name="InvestmentCountryAxis" type="xbrli:stringItemType" substitutionGroup="xbrldt:dimensionItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_InvestmentDescriptionAxis" name="InvestmentDescriptionAxis" type="xbrli:stringItemType" substitutionGroup="xbrldt:dimensionItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_InvestmentEntityAxis" name="InvestmentEntityAxis" type="xbrli:stringItemType" substitutionGroup="xbrldt:dimensionItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_InvestmentInAffiliates" name="InvestmentInAffiliates" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_InvestmentInGovernmentalEntitiesMember" name="InvestmentInGovernmentalEntitiesMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_InvestmentInNongovernmentalEntitiesMember" name="InvestmentInNongovernmentalEntitiesMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_InvestmentLineItems" name="InvestmentLineItems" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_InvestmentMoodysRatingAxis" name="InvestmentMoodysRatingAxis" type="xbrli:stringItemType" substitutionGroup="xbrldt:dimensionItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_InvestmentSPRatingAxis" name="InvestmentSPRatingAxis" type="xbrli:stringItemType" substitutionGroup="xbrldt:dimensionItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_InvestmentSet" name="InvestmentSet" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_InvestmentShares" name="InvestmentShares" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_InvestmentTable" name="InvestmentTable" type="xbrli:stringItemType" substitutionGroup="xbrldt:hypercubeItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_InvestmentTermAxis" name="InvestmentTermAxis" type="xbrli:stringItemType" substitutionGroup="xbrldt:dimensionItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_InvestmentTypeAxis" name="InvestmentTypeAxis" type="xbrli:stringItemType" substitutionGroup="xbrldt:dimensionItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_InvestmentsAtCost" name="InvestmentsAtCost" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_InvestmentsPolicyHTML" name="InvestmentsPolicyHTML" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_InvestmentsSchedule" name="InvestmentsSchedule" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_KeyManagementBonuses" name="KeyManagementBonuses" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_KeyManagementClassAxis" name="KeyManagementClassAxis" type="xbrli:stringItemType" substitutionGroup="xbrldt:dimensionItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_KeyManagementFees" name="KeyManagementFees" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_KeyManagementPersonnelRenumerationLineItems" name="KeyManagementPersonnelRenumerationLineItems" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_KeyManagementPersonnelRenumerationTable" name="KeyManagementPersonnelRenumerationTable" type="xbrli:stringItemType" substitutionGroup="xbrldt:hypercubeItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_KeyManagementSalary" name="KeyManagementSalary" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_KeyManagementSalaryBonusesAndFees" name="KeyManagementSalaryBonusesAndFees" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_KeyManagementSalaryBonusesAndFeesRollUp" name="KeyManagementSalaryBonusesAndFeesRollUp" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_Land" name="Land" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_LandAdditions" name="LandAdditions" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_LandDisposals" name="LandDisposals" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_LandMember" name="LandMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_LandOtherIncreaseDecrease" name="LandOtherIncreaseDecrease" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_LandReconciliation" name="LandReconciliation" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_LandRevaluations" name="LandRevaluations" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_LeaseholdLandAndBuildingDescriptionOfFacility" name="LeaseholdLandAndBuildingDescriptionOfFacility" type="xbrli:tokenItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_LeaseholdLandAndBuildingIdentifierAxis" name="LeaseholdLandAndBuildingIdentifierAxis" type="xbrli:stringItemType" substitutionGroup="xbrldt:dimensionItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_LeaseholdLandAndBuildingLandArea" name="LeaseholdLandAndBuildingLandArea" type="xbrli:decimalItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_LeaseholdLandAndBuildingLineItems" name="LeaseholdLandAndBuildingLineItems" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_LeaseholdLandAndBuildingLocation" name="LeaseholdLandAndBuildingLocation" type="xbrli:tokenItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_LeaseholdLandAndBuildingStateAxis" name="LeaseholdLandAndBuildingStateAxis" type="xbrli:stringItemType" substitutionGroup="xbrldt:dimensionItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_LeaseholdLandAndBuildingTable" name="LeaseholdLandAndBuildingTable" type="xbrli:stringItemType" substitutionGroup="xbrldt:hypercubeItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_LeaseholdLandAndBuildingTenure" name="LeaseholdLandAndBuildingTenure" type="xbrli:tokenItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_LeaseholdLandAndBuildingTenureStartDate" name="LeaseholdLandAndBuildingTenureStartDate" type="xbrli:dateItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_LeaseholdLandAndBuildingValueAtCost" name="LeaseholdLandAndBuildingValueAtCost" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_LeaseholdLandBuildingsSchedule" name="LeaseholdLandBuildingsSchedule" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_LeaseholdLandBuildingsSet" name="LeaseholdLandBuildingsSet" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_LeasingArrangementsWithRelatedPartyMember" name="LeasingArrangementsWithRelatedPartyMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_Liabilities" name="Liabilities" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_LiabilitiesAndNetAssetsEquity" name="LiabilitiesAndNetAssetsEquity" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_LiabilitiesAndNetAssetsEquityRollUp" name="LiabilitiesAndNetAssetsEquityRollUp" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_LiabilitiesHeldForSale" name="LiabilitiesHeldForSale" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_LiabilitiesRollUp" name="LiabilitiesRollUp" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_LiabilitiesSegmental" name="LiabilitiesSegmental" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_LiabilitiesUnallocatedCorporate" name="LiabilitiesUnallocatedCorporate" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_LicenseArrangementsWithRelatedPartyMember" name="LicenseArrangementsWithRelatedPartyMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_LongTermDebt" name="LongTermDebt" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_LongTermDebtByCurrentNoncurrentPortionsRollUp" name="LongTermDebtByCurrentNoncurrentPortionsRollUp" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_LongTermDebtComponentsSchedule" name="LongTermDebtComponentsSchedule" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_LongTermDebtCurrent" name="LongTermDebtCurrent" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_LongTermDebtCurrentAndNoncurrentBreakdownSchedule" name="LongTermDebtCurrentAndNoncurrentBreakdownSchedule" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_LongTermDebtCurrentNoncurrentBreakdownLineItems" name="LongTermDebtCurrentNoncurrentBreakdownLineItems" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_LongTermDebtCurrentNoncurrentBreakdownTable" name="LongTermDebtCurrentNoncurrentBreakdownTable" type="xbrli:stringItemType" substitutionGroup="xbrldt:hypercubeItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_LongTermDebtDisclosuresHTML" name="LongTermDebtDisclosuresHTML" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_LongTermDebtDisclosuresLineItems" name="LongTermDebtDisclosuresLineItems" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_LongTermDebtDisclosuresTable" name="LongTermDebtDisclosuresTable" type="xbrli:stringItemType" substitutionGroup="xbrldt:hypercubeItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_LongTermDebtInstrumentLineItems" name="LongTermDebtInstrumentLineItems" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_LongTermDebtInstrumentTable" name="LongTermDebtInstrumentTable" type="xbrli:stringItemType" substitutionGroup="xbrldt:hypercubeItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_LongTermDebtInstrumentsSchedule" name="LongTermDebtInstrumentsSchedule" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_LongTermDebtMaturingInFiveYears" name="LongTermDebtMaturingInFiveYears" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_LongTermDebtMaturingInFourYears" name="LongTermDebtMaturingInFourYears" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_LongTermDebtMaturingInThreeYears" name="LongTermDebtMaturingInThreeYears" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_LongTermDebtMaturingInTwoYears" name="LongTermDebtMaturingInTwoYears" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_LongTermDebtMaturingThereafter" name="LongTermDebtMaturingThereafter" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_LongTermDebtMaturitiesLineItems" name="LongTermDebtMaturitiesLineItems" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_LongTermDebtMaturitiesRollUp" name="LongTermDebtMaturitiesRollUp" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_LongTermDebtMaturitiesSchedule" name="LongTermDebtMaturitiesSchedule" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_LongTermDebtMaturitiesTable" name="LongTermDebtMaturitiesTable" type="xbrli:stringItemType" substitutionGroup="xbrldt:hypercubeItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_LongTermDebtNoncurrent" name="LongTermDebtNoncurrent" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_LongTermDebtPolicyHTML" name="LongTermDebtPolicyHTML" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_LongTermDebtRollUp" name="LongTermDebtRollUp" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_LongTermDebtSecured" name="LongTermDebtSecured" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_LongTermDebtSubclassificationsLineItems" name="LongTermDebtSubclassificationsLineItems" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_LongTermDebtSubclassificationsTable" name="LongTermDebtSubclassificationsTable" type="xbrli:stringItemType" substitutionGroup="xbrldt:hypercubeItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_LongTermDebtSubordinated" name="LongTermDebtSubordinated" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_LongTermDebtUnsecured" name="LongTermDebtUnsecured" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_LongTermMember" name="LongTermMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_LossOnRevaluationOfInvestments" name="LossOnRevaluationOfInvestments" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_MachineryMember" name="MachineryMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_MachineryNet" name="MachineryNet" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_MachineryNetAdditions" name="MachineryNetAdditions" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_MachineryNetDisposals" name="MachineryNetDisposals" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_MachineryNetOtherIncreaseDecrease" name="MachineryNetOtherIncreaseDecrease" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_MachineryNetReconciliation" name="MachineryNetReconciliation" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_MachineryNetRevaluations" name="MachineryNetRevaluations" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_MilitaryInventories" name="MilitaryInventories" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_NatureBusinessOverallFinancialReportingPresentationDisplayMattersLineItems" name="NatureBusinessOverallFinancialReportingPresentationDisplayMattersLineItems" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_NatureBusinessOverallFinancialReportingPresentationDisplayMattersTable" name="NatureBusinessOverallFinancialReportingPresentationDisplayMattersTable" type="xbrli:stringItemType" substitutionGroup="xbrldt:hypercubeItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_NatureOfBusinessHTML" name="NatureOfBusinessHTML" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_NetAssets" name="NetAssets" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_NetAssetsEquityReconciliationRollForward" name="NetAssetsEquityReconciliationRollForward" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_NetAssetsEquityRollUp" name="NetAssetsEquityRollUp" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_NetAssetsEquitySubclassificationsLineItems" name="NetAssetsEquitySubclassificationsLineItems" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_NetAssetsEquitySubclassificationsTable" name="NetAssetsEquitySubclassificationsTable" type="xbrli:stringItemType" substitutionGroup="xbrldt:hypercubeItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_NetAssetsRollUp" name="NetAssetsRollUp" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_NetCashFlow" name="NetCashFlow" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_NetCashFlowDiscontinuedOperations" name="NetCashFlowDiscontinuedOperations" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_NetCashFlowFromUsedInOperatingActivities" name="NetCashFlowFromUsedInOperatingActivities" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_NetCashFlowRollUp" name="NetCashFlowRollUp" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_NetCashFlowsFromFinancingActivitiesRollUp" name="NetCashFlowsFromFinancingActivitiesRollUp" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_NetCashFlowsFromInvestingActivitiesRollUp" name="NetCashFlowsFromInvestingActivitiesRollUp" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_NetCashFlowsFromOperatingActivitiesRollUp" name="NetCashFlowsFromOperatingActivitiesRollUp" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_NetCashFlowsFromUsedInFinancingActivities" name="NetCashFlowsFromUsedInFinancingActivities" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_NetCashFlowsFromUsedInInvestingActivities" name="NetCashFlowsFromUsedInInvestingActivities" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_NoncontrollingInterest" name="NoncontrollingInterest" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_NoncontrollingInterestOtherIncreaseDecrease" name="NoncontrollingInterestOtherIncreaseDecrease" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_NoncontrollingInterestReconciliationRollForward" name="NoncontrollingInterestReconciliationRollForward" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_NoncurrentAssets" name="NoncurrentAssets" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_NoncurrentAssetsRollUp" name="NoncurrentAssetsRollUp" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_NoncurrentLiabilities" name="NoncurrentLiabilities" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_NoncurrentLiabilitiesRollUp" name="NoncurrentLiabilitiesRollUp" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_OperatingAndNonoperatingCostsAndExpenses" name="OperatingAndNonoperatingCostsAndExpenses" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_OperatingAndNonoperatingRevenues" name="OperatingAndNonoperatingRevenues" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_OregonMember" name="OregonMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_OtherAdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperations" name="OtherAdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperations" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_OtherAssets" name="OtherAssets" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_OtherAssetsByCurrentAndNoncurrentPortionRollUp" name="OtherAssetsByCurrentAndNoncurrentPortionRollUp" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_OtherAssetsCurrentNoncurrentPortionSchedule" name="OtherAssetsCurrentNoncurrentPortionSchedule" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_OtherAssetsCurrentNoncurrentPortionsLineItems" name="OtherAssetsCurrentNoncurrentPortionsLineItems" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_OtherAssetsCurrentNoncurrentPortionsTable" name="OtherAssetsCurrentNoncurrentPortionsTable" type="xbrli:stringItemType" substitutionGroup="xbrldt:hypercubeItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_OtherAssetsDisclosuresLineItems" name="OtherAssetsDisclosuresLineItems" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_OtherAssetsDisclosuresTable" name="OtherAssetsDisclosuresTable" type="xbrli:stringItemType" substitutionGroup="xbrldt:hypercubeItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_OtherAssetsHTML" name="OtherAssetsHTML" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_OtherAssetsPolicyHTML" name="OtherAssetsPolicyHTML" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_OtherCashFlowFromUsedInOtherOperatingActivities" name="OtherCashFlowFromUsedInOtherOperatingActivities" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_OtherComprehensiveIncomeLoss" name="OtherComprehensiveIncomeLoss" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_OtherConceptsAbstract" name="OtherConceptsAbstract" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_OtherCurrentAssets" name="OtherCurrentAssets" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_OtherCurrentLiabilities" name="OtherCurrentLiabilities" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_OtherIncreaseDecreaseInEquity" name="OtherIncreaseDecreaseInEquity" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_OtherIncreaseDecreaseInShareCapitalShares" name="OtherIncreaseDecreaseInShareCapitalShares" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_OtherLiabilities" name="OtherLiabilities" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_OtherLiabilitiesCurrentAndNoncurrentBreakdownSchedule" name="OtherLiabilitiesCurrentAndNoncurrentBreakdownSchedule" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_OtherLiabilitiesCurrentNoncurrentBreakdownLineItems" name="OtherLiabilitiesCurrentNoncurrentBreakdownLineItems" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_OtherLiabilitiesCurrentNoncurrentBreakdownTable" name="OtherLiabilitiesCurrentNoncurrentBreakdownTable" type="xbrli:stringItemType" substitutionGroup="xbrldt:hypercubeItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_OtherLiabilitiesDisclosuresHTML" name="OtherLiabilitiesDisclosuresHTML" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_OtherLiabilitiesDisclosuresLineItems" name="OtherLiabilitiesDisclosuresLineItems" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_OtherLiabilitiesDisclosuresTable" name="OtherLiabilitiesDisclosuresTable" type="xbrli:stringItemType" substitutionGroup="xbrldt:hypercubeItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_OtherLiabilitiesPolicyHTML" name="OtherLiabilitiesPolicyHTML" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_OtherLiabilitiesRollUp" name="OtherLiabilitiesRollUp" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_OtherLongTermDebt" name="OtherLongTermDebt" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_OtherMattersHTML" name="OtherMattersHTML" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_OtherNoncurrentAssets" name="OtherNoncurrentAssets" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_OtherNoncurrentLiabilities" name="OtherNoncurrentLiabilities" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_OtherReceivablesNetCurrent" name="OtherReceivablesNetCurrent" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_OtherSundryAccruals" name="OtherSundryAccruals" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_OverallFinancialReportPresentationDisplayHTML" name="OverallFinancialReportPresentationDisplayHTML" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_PayablesAccrualsComponentsSchedule" name="PayablesAccrualsComponentsSchedule" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_PayablesAccrualsDisclosuresLineItems" name="PayablesAccrualsDisclosuresLineItems" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_PayablesAccrualsDisclosuresTable" name="PayablesAccrualsDisclosuresTable" type="xbrli:stringItemType" substitutionGroup="xbrldt:hypercubeItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_PayablesAccrualsHTML" name="PayablesAccrualsHTML" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_PayablesAndAccrualsPolicyHTML" name="PayablesAndAccrualsPolicyHTML" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_PayablesFromExchangeTransactions" name="PayablesFromExchangeTransactions" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_PayablesUnderExchangeTransactionsRollUp" name="PayablesUnderExchangeTransactionsRollUp" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_PayablesUnderExchangeTransactionsSubclassificationsLineItems" name="PayablesUnderExchangeTransactionsSubclassificationsLineItems" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_PayablesUnderExchangeTransactionsSubclassificationsTable" name="PayablesUnderExchangeTransactionsSubclassificationsTable" type="xbrli:stringItemType" substitutionGroup="xbrldt:hypercubeItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_PaymentsForPurchasesOfPropertyPlantAndEquipment" name="PaymentsForPurchasesOfPropertyPlantAndEquipment" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_PaymentsOfEmployeeCosts" name="PaymentsOfEmployeeCosts" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_PaymentsOfIncomeTaxes" name="PaymentsOfIncomeTaxes" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_PaymentsOfInterest" name="PaymentsOfInterest" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_PayrollRelatedAccruals" name="PayrollRelatedAccruals" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_PostalCode" name="PostalCode" type="xbrli:tokenItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_PreferredStockByClassSchedule" name="PreferredStockByClassSchedule" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_PreferredStockDisclosuresHTML" name="PreferredStockDisclosuresHTML" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_PreferredStockSharesOutstandingRollForwardSchedule" name="PreferredStockSharesOutstandingRollForwardSchedule" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_PrepaidExpenses" name="PrepaidExpenses" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_PrepaidExpensesByComponentLineItems" name="PrepaidExpensesByComponentLineItems" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_PrepaidExpensesByComponentRollUp" name="PrepaidExpensesByComponentRollUp" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_PrepaidExpensesComponentsSchedule" name="PrepaidExpensesComponentsSchedule" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_PrepaidExpensesDisclosuresLineItems" name="PrepaidExpensesDisclosuresLineItems" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_PrepaidExpensesHTML" name="PrepaidExpensesHTML" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_PrepaidExpensesPolicyHTML" name="PrepaidExpensesPolicyHTML" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_PrepaidExpensesTable" name="PrepaidExpensesTable" type="xbrli:stringItemType" substitutionGroup="xbrldt:hypercubeItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_PrepaidInsurance" name="PrepaidInsurance" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_PrepaidInterest" name="PrepaidInterest" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ProceedsFromAdditionalBorrowings" name="ProceedsFromAdditionalBorrowings" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ProceedsFromCollectionOfInterestIncome" name="ProceedsFromCollectionOfInterestIncome" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ProceedsFromIncomeTaxesRefunded" name="ProceedsFromIncomeTaxesRefunded" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ProceedsFromSaleOfPropertyPlantAndEquipment" name="ProceedsFromSaleOfPropertyPlantAndEquipment" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ProceedsFromTaxation" name="ProceedsFromTaxation" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_PropertyPlantAndEquipmentComponentsSchedule" name="PropertyPlantAndEquipmentComponentsSchedule" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_PropertyPlantAndEquipmentEstimatedUsefulLifeSet" name="PropertyPlantAndEquipmentEstimatedUsefulLifeSet" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_PropertyPlantAndEquipmentEstimatedUsefulLivesBySubclassificationLineItems" name="PropertyPlantAndEquipmentEstimatedUsefulLivesBySubclassificationLineItems" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_PropertyPlantAndEquipmentEstimatedUsefulLivesBySubclassificationTable" name="PropertyPlantAndEquipmentEstimatedUsefulLivesBySubclassificationTable" type="xbrli:stringItemType" substitutionGroup="xbrldt:hypercubeItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_PropertyPlantAndEquipmentGross" name="PropertyPlantAndEquipmentGross" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_PropertyPlantAndEquipmentNet" name="PropertyPlantAndEquipmentNet" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_PropertyPlantAndEquipmentNetAdditions" name="PropertyPlantAndEquipmentNetAdditions" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_PropertyPlantAndEquipmentNetComponentsRollUp" name="PropertyPlantAndEquipmentNetComponentsRollUp" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_PropertyPlantAndEquipmentNetDisposals" name="PropertyPlantAndEquipmentNetDisposals" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_PropertyPlantAndEquipmentNetOtherIncreaseDecrease" name="PropertyPlantAndEquipmentNetOtherIncreaseDecrease" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_PropertyPlantAndEquipmentNetReconciliation" name="PropertyPlantAndEquipmentNetReconciliation" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_PropertyPlantAndEquipmentNetRevaluations" name="PropertyPlantAndEquipmentNetRevaluations" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_PropertyPlantAndEquipmentNetSubclassificationsTable" name="PropertyPlantAndEquipmentNetSubclassificationsTable" type="xbrli:stringItemType" substitutionGroup="xbrldt:hypercubeItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_PropertyPlantAndEquipmentNetSubcomponentsLineItems" name="PropertyPlantAndEquipmentNetSubcomponentsLineItems" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_PropertyPlantAndEquipmentReconciliationsLineItems" name="PropertyPlantAndEquipmentReconciliationsLineItems" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_PropertyPlantAndEquipmentReconciliationsTable" name="PropertyPlantAndEquipmentReconciliationsTable" type="xbrli:stringItemType" substitutionGroup="xbrldt:hypercubeItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_PropertyPlantEquipmentComponentsLineItems" name="PropertyPlantEquipmentComponentsLineItems" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_PropertyPlantEquipmentComponentsTable" name="PropertyPlantEquipmentComponentsTable" type="xbrli:stringItemType" substitutionGroup="xbrldt:hypercubeItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_PropertyPlantEquipmentDisclosuresLineItems" name="PropertyPlantEquipmentDisclosuresLineItems" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_PropertyPlantEquipmentDisclosuresTable" name="PropertyPlantEquipmentDisclosuresTable" type="xbrli:stringItemType" substitutionGroup="xbrldt:hypercubeItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_PropertyPlantEquipmentEstimatedUsefulLife" name="PropertyPlantEquipmentEstimatedUsefulLife" type="xbrli:durationItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_PropertyPlantEquipmentEstimatedUsefulLivesSchedule" name="PropertyPlantEquipmentEstimatedUsefulLivesSchedule" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_PropertyPlantEquipmentHTML" name="PropertyPlantEquipmentHTML" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_PropertyPlantEquipmentNetRollUp" name="PropertyPlantEquipmentNetRollUp" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_PropertyPlantEquipmentRollForwardSchedule" name="PropertyPlantEquipmentRollForwardSchedule" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ProvinceOrState" name="ProvinceOrState" type="xbrli:tokenItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ProvisionsGuaranteesAndCollateralsWithRelatedPartyMember" name="ProvisionsGuaranteesAndCollateralsWithRelatedPartyMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_PurchaseOrSaleOfGoodsWithRelatedPartyMember" name="PurchaseOrSaleOfGoodsWithRelatedPartyMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_PurchaseOrSaleOfPropertyOrOtherAssetsWithRelatedPartyMember" name="PurchaseOrSaleOfPropertyOrOtherAssetsWithRelatedPartyMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ReceivablesByCompomentTable" name="ReceivablesByCompomentTable" type="xbrli:stringItemType" substitutionGroup="xbrldt:hypercubeItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ReceivablesByComponentLineItems" name="ReceivablesByComponentLineItems" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ReceivablesByComponentSchedule" name="ReceivablesByComponentSchedule" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ReceivablesCurrentNoncurrentSchedule" name="ReceivablesCurrentNoncurrentSchedule" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ReceivablesDetailsCurrentNoncurrentLineItems" name="ReceivablesDetailsCurrentNoncurrentLineItems" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ReceivablesDetailsCurrentNoncurrentTable" name="ReceivablesDetailsCurrentNoncurrentTable" type="xbrli:stringItemType" substitutionGroup="xbrldt:hypercubeItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ReceivablesDetailsGrossNetLineItems" name="ReceivablesDetailsGrossNetLineItems" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ReceivablesDetailsGrossNetTable" name="ReceivablesDetailsGrossNetTable" type="xbrli:stringItemType" substitutionGroup="xbrldt:hypercubeItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ReceivablesDisclosuresLineItems" name="ReceivablesDisclosuresLineItems" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ReceivablesDisclosuresTable" name="ReceivablesDisclosuresTable" type="xbrli:stringItemType" substitutionGroup="xbrldt:hypercubeItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ReceivablesGross" name="ReceivablesGross" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ReceivablesHTML" name="ReceivablesHTML" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ReceivablesNet" name="ReceivablesNet" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ReceivablesNetByCurrentAndNoncurrentRollUp" name="ReceivablesNetByCurrentAndNoncurrentRollUp" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ReceivablesNetByNetAndGrossRollUp" name="ReceivablesNetByNetAndGrossRollUp" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ReceivablesNetCurrent" name="ReceivablesNetCurrent" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ReceivablesNetCurrentByComponentRollUp" name="ReceivablesNetCurrentByComponentRollUp" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ReceivablesNetGrossSchedule" name="ReceivablesNetGrossSchedule" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ReceivablesNetNoncurrent" name="ReceivablesNetNoncurrent" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ReceivablesPolicyHTML" name="ReceivablesPolicyHTML" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ReclassificationOfFinancialStatementItems" name="ReclassificationOfFinancialStatementItems" type="xbrli:tokenItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ReconcilationBalanceSheetCashCashEquivalentsToCashFlowStatementSchedule" name="ReconcilationBalanceSheetCashCashEquivalentsToCashFlowStatementSchedule" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ReconcilationToCashFlowStatementDetailSchedule" name="ReconcilationToCashFlowStatementDetailSchedule" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ReconcilationToCashFlowStatementSummarySchedule" name="ReconcilationToCashFlowStatementSummarySchedule" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ReconciliationOfCashSummaryLineItems" name="ReconciliationOfCashSummaryLineItems" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ReconciliationOfCashSummaryTable" name="ReconciliationOfCashSummaryTable" type="xbrli:stringItemType" substitutionGroup="xbrldt:hypercubeItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ReconcilingItemAmount" name="ReconcilingItemAmount" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ReconcilingItemDescription" name="ReconcilingItemDescription" type="xbrli:tokenItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ReconcilingItemOfCashAndCashEquivalentsLineItems" name="ReconcilingItemOfCashAndCashEquivalentsLineItems" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ReconcilingItemOfCashAndCashEquivalentsSet" name="ReconcilingItemOfCashAndCashEquivalentsSet" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ReconcilingItemTypeAxis" name="ReconcilingItemTypeAxis" type="xbrli:stringItemType" substitutionGroup="xbrldt:dimensionItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ReconcilingItemsOfCashAndCashEquivalentsTable" name="ReconcilingItemsOfCashAndCashEquivalentsTable" type="xbrli:stringItemType" substitutionGroup="xbrldt:hypercubeItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_RelatedPartiesSchedule" name="RelatedPartiesSchedule" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_RelatedPartyLineItems" name="RelatedPartyLineItems" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_RelatedPartyNameAxis" name="RelatedPartyNameAxis" type="xbrli:stringItemType" substitutionGroup="xbrldt:dimensionItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_RelatedPartyNatureOfRelationship" name="RelatedPartyNatureOfRelationship" type="xbrli:tokenItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_RelatedPartySet" name="RelatedPartySet" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_RelatedPartyTable" name="RelatedPartyTable" type="xbrli:stringItemType" substitutionGroup="xbrldt:hypercubeItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_RelatedPartyTransactionAmount" name="RelatedPartyTransactionAmount" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_RelatedPartyTransactionDescription" name="RelatedPartyTransactionDescription" type="xbrli:tokenItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_RelatedPartyTransactionLineItems" name="RelatedPartyTransactionLineItems" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_RelatedPartyTransactionPricingPolicy" name="RelatedPartyTransactionPricingPolicy" type="xbrli:tokenItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_RelatedPartyTransactionSet" name="RelatedPartyTransactionSet" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_RelatedPartyTransactionTable" name="RelatedPartyTransactionTable" type="xbrli:stringItemType" substitutionGroup="xbrldt:hypercubeItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_RelatedPartyTransactionTypeAxis" name="RelatedPartyTransactionTypeAxis" type="xbrli:stringItemType" substitutionGroup="xbrldt:dimensionItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_RelatedPartyTrasactionsSchedule" name="RelatedPartyTrasactionsSchedule" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_RelatedPartyTypeOfRelationship" name="RelatedPartyTypeOfRelationship" type="types:RelatedPartyItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_RenderingOrReceivingGoodsOrServicesWithRelatedPartyMember" name="RenderingOrReceivingGoodsOrServicesWithRelatedPartyMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_RepaymentOfBorrowings" name="RepaymentOfBorrowings" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ReportingStyleCode" name="ReportingStyleCode" type="xbrli:tokenItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_Reserves" name="Reserves" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ReservesOtherIncreaseDecrease" name="ReservesOtherIncreaseDecrease" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ReservesReconciliationRollForward" name="ReservesReconciliationRollForward" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_RetainedEarningsAccumulatedLossesDisclosuresHTML" name="RetainedEarningsAccumulatedLossesDisclosuresHTML" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_Revenue" name="Revenue" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_RevenueFromExchangeTransactions" name="RevenueFromExchangeTransactions" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_RevenueRollUp" name="RevenueRollUp" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_SalesAnalysisByCustomerLineItems" name="SalesAnalysisByCustomerLineItems" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_SalesAnalysisByCustomerSchedule" name="SalesAnalysisByCustomerSchedule" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_SalesAnalysisByCustomerSet" name="SalesAnalysisByCustomerSet" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_SalesAnalysisByCustomerTable" name="SalesAnalysisByCustomerTable" type="xbrli:stringItemType" substitutionGroup="xbrldt:hypercubeItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_SegmentAssetsRollUp" name="SegmentAssetsRollUp" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_SegmentBalanceSheetAbstract" name="SegmentBalanceSheetAbstract" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_SegmentDepreciationAmortizationRollUp" name="SegmentDepreciationAmortizationRollUp" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_SegmentLiabilitiesRollUp" name="SegmentLiabilitiesRollUp" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_SegmentOtherInformationAbstract" name="SegmentOtherInformationAbstract" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_SegmentOtherInformationSet" name="SegmentOtherInformationSet" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_SegmentResult" name="SegmentResult" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_SegmentResultRollUp" name="SegmentResultRollUp" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_SegmentRevenueRollUp" name="SegmentRevenueRollUp" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_SegmentsLineItems" name="SegmentsLineItems" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_SegmentsTable" name="SegmentsTable" type="xbrli:stringItemType" substitutionGroup="xbrldt:hypercubeItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ShareCapital" name="ShareCapital" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ShareCapitalByClassLineItems" name="ShareCapitalByClassLineItems" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ShareCapitalByClassSet" name="ShareCapitalByClassSet" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ShareCapitalByClassTable" name="ShareCapitalByClassTable" type="xbrli:stringItemType" substitutionGroup="xbrldt:hypercubeItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ShareCapitalContributions" name="ShareCapitalContributions" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ShareCapitalDistributions" name="ShareCapitalDistributions" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ShareCapitalOtherIncreaseDecrease" name="ShareCapitalOtherIncreaseDecrease" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ShareCapitalParValuePerShare" name="ShareCapitalParValuePerShare" type="xbrli:decimalItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ShareCapitalReconciliationRollForward" name="ShareCapitalReconciliationRollForward" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ShareCapitalShareSubscriptions" name="ShareCapitalShareSubscriptions" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ShareCapitalSharesAdditionalSharesIssued" name="ShareCapitalSharesAdditionalSharesIssued" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ShareCapitalSharesAuthorized" name="ShareCapitalSharesAuthorized" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ShareCapitalSharesChangesRollForward" name="ShareCapitalSharesChangesRollForward" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ShareCapitalSharesIssued" name="ShareCapitalSharesIssued" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ShareCapitalSharesOptionsExercised" name="ShareCapitalSharesOptionsExercised" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ShareCapitalSharesOutstanding" name="ShareCapitalSharesOutstanding" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ShareOptionsOutstandingRollForwardSchedule" name="ShareOptionsOutstandingRollForwardSchedule" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ShareOwnershipPlanDescriptionGeneralTermsAndConditionsHTML" name="ShareOwnershipPlanDescriptionGeneralTermsAndConditionsHTML" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ShareRegisterAddressMember" name="ShareRegisterAddressMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ShareSurplusDeficitEquityMethodAssociatesJointVentures" name="ShareSurplusDeficitEquityMethodAssociatesJointVentures" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ShortTermInvestments" name="ShortTermInvestments" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_ShortTermMember" name="ShortTermMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_SignificantAccountingPoliciesNote" name="SignificantAccountingPoliciesNote" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_StateAndLocalGovernmentMember" name="StateAndLocalGovernmentMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_StatementChangesInEquityPriorPeriodAdjustmentsTable" name="StatementChangesInEquityPriorPeriodAdjustmentsTable" type="xbrli:stringItemType" substitutionGroup="xbrldt:hypercubeItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_StatementChangesInEquityPriorPriodAdjustmentsLineItems" name="StatementChangesInEquityPriorPriodAdjustmentsLineItems" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_StatementOfChangesInEquityLineItems" name="StatementOfChangesInEquityLineItems" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_StatementOfChangesInEquityShareCapitalSharesByClassLineItems" name="StatementOfChangesInEquityShareCapitalSharesByClassLineItems" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_StatementOfChangesInEquityShareCapitalSharesByClassTable" name="StatementOfChangesInEquityShareCapitalSharesByClassTable" type="xbrli:stringItemType" substitutionGroup="xbrldt:hypercubeItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_StatementOfChangesInEquityTable" name="StatementOfChangesInEquityTable" type="xbrli:stringItemType" substitutionGroup="xbrldt:hypercubeItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_StatementOfFinancialPerformanceByFunctionLineItems" name="StatementOfFinancialPerformanceByFunctionLineItems" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_StatementOfFinancialPerformanceByFunctionTable" name="StatementOfFinancialPerformanceByFunctionTable" type="xbrli:stringItemType" substitutionGroup="xbrldt:hypercubeItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_StatementOfFinancialPerformanceByNatureLineItems" name="StatementOfFinancialPerformanceByNatureLineItems" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_StatementOfFinancialPerformanceByNatureTable" name="StatementOfFinancialPerformanceByNatureTable" type="xbrli:stringItemType" substitutionGroup="xbrldt:hypercubeItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_StatementOfFinancialPositionClassifiedAlternativeLineItems" name="StatementOfFinancialPositionClassifiedAlternativeLineItems" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_StatementOfFinancialPositionClassifiedAlternativeTable" name="StatementOfFinancialPositionClassifiedAlternativeTable" type="xbrli:stringItemType" substitutionGroup="xbrldt:hypercubeItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_StatementOfFinancialPositionClassifiedLineItems" name="StatementOfFinancialPositionClassifiedLineItems" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_StatementOfFinancialPositionClassifiedTable" name="StatementOfFinancialPositionClassifiedTable" type="xbrli:stringItemType" substitutionGroup="xbrldt:hypercubeItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_StatementOfFinancialPositionOrderOfLiquidityLineItems" name="StatementOfFinancialPositionOrderOfLiquidityLineItems" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_StatementOfFinancialPositionOrderOfLiquidityTable" name="StatementOfFinancialPositionOrderOfLiquidityTable" type="xbrli:stringItemType" substitutionGroup="xbrldt:hypercubeItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_StrategicStockpiles" name="StrategicStockpiles" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_Street1" name="Street1" type="xbrli:tokenItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_Street2" name="Street2" type="xbrli:tokenItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_SubclassificationAxis" name="SubclassificationAxis" type="xbrli:stringItemType" substitutionGroup="xbrldt:dimensionItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_SubsequentEventCategoryAxis" name="SubsequentEventCategoryAxis" type="xbrli:stringItemType" substitutionGroup="xbrldt:dimensionItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_SubsequentEventDate" name="SubsequentEventDate" type="xbrli:dateItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_SubsequentEventDescription" name="SubsequentEventDescription" type="xbrli:tokenItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_SubsequentEventLineItems" name="SubsequentEventLineItems" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_SubsequentEventRelatingToLossOfPlantOrInventoryFromFireOrFloodMember" name="SubsequentEventRelatingToLossOfPlantOrInventoryFromFireOrFloodMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_SubsequentEventRelatingToLossOfUncollectableReceivableMember" name="SubsequentEventRelatingToLossOfUncollectableReceivableMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_SubsequentEventRelatingToPurchaseOfBusinessMember" name="SubsequentEventRelatingToPurchaseOfBusinessMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_SubsequentEventSet" name="SubsequentEventSet" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_SubsequentEventTable" name="SubsequentEventTable" type="xbrli:stringItemType" substitutionGroup="xbrldt:hypercubeItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_SubsequentEventsSchedule" name="SubsequentEventsSchedule" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_SuppliesAndConsumablesUsed" name="SuppliesAndConsumablesUsed" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_SurplusDeficit" name="SurplusDeficit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_SurplusDeficitAttributableToNoncontrollingInterest" name="SurplusDeficitAttributableToNoncontrollingInterest" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_SurplusDeficitAttributableToOwnersControllingEntity" name="SurplusDeficitAttributableToOwnersControllingEntity" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_SurplusDeficitBreakdownLineItems" name="SurplusDeficitBreakdownLineItems" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_SurplusDeficitBreakdownRollUp" name="SurplusDeficitBreakdownRollUp" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_SurplusDeficitBreakdownTable" name="SurplusDeficitBreakdownTable" type="xbrli:stringItemType" substitutionGroup="xbrldt:hypercubeItem" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_SurplusDeficitFromContinuingOperations" name="SurplusDeficitFromContinuingOperations" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesAndJointVenturesRollUp" name="SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesAndJointVenturesRollUp" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures" name="SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_SurplusDeficitFromContinuingOperationsRollUp" name="SurplusDeficitFromContinuingOperationsRollUp" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_SurplusDeficitRollUp" name="SurplusDeficitRollUp" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_Taxes" name="Taxes" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_TradePayablesUnderExchangeTransactions" name="TradePayablesUnderExchangeTransactions" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="credit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_TradeReceivablesNetCurrent" name="TradeReceivablesNetCurrent" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="instant" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_TransfersOfResearchAndDevelopmentWithRelatedPartyMember" name="TransfersOfResearchAndDevelopmentWithRelatedPartyMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_USAMember" name="USAMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_USFederalGovernmentMember" name="USFederalGovernmentMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_UnallocatedCorporateExpenses" name="UnallocatedCorporateExpenses" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_WagesSalariesAndEmployeeBenefits" name="WagesSalariesAndEmployeeBenefits" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" xbrli:balance="debit" nillable="true"/>
<element xmlns="http://www.w3.org/2001/XMLSchema" id="ipsas_WashingtonMember" name="WashingtonMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" xmlns:xbrli="http://www.xbrl.org/2003/instance" xbrli:periodType="duration" abstract="true" nillable="true"/>
</schema>
