<?xml version="1.0" encoding="UTF-8"?>
<!-- Created by Charles Hoffman, CPA: 2017-01-01 -->
<link:linkbase
	xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
	xmlns:xs="http://www.w3.org/2001/XMLSchema"
	xmlns:xbrli="http://www.xbrl.org/2003/instance"
	xmlns:xlink="http://www.w3.org/1999/xlink"
	xmlns:link="http://www.xbrl.org/2003/linkbase"
	xmlns:xfi='http://www.xbrl.org/2008/function/instance'
	xmlns:num="http://www.xbrl.org/dtr/type/numeric"
	xmlns:generic="http://xbrl.org/2008/generic"
	xmlns:formula="http://xbrl.org/2008/formula"
	xmlns:validation="http://xbrl.org/2008/validation"
	xmlns:ca="http://xbrl.org/2008/assertion/consistency"
   xmlns:ea="http://xbrl.org/2008/assertion/existence"
   xmlns:va="http://xbrl.org/2008/assertion/value"
	xmlns:variable="http://xbrl.org/2008/variable"
	xmlns:pf="http://xbrl.org/2008/filter/period"
	xmlns:cf="http://xbrl.org/2008/filter/concept"
	xmlns:df="http://xbrl.org/2008/filter/dimension"
	xmlns:gf="http://xbrl.org/2008/filter/general"
	xmlns:label="http://xbrl.org/2008/label"
   xmlns:uf="http://xbrl.org/2008/filter/unit"
   xmlns:ef="http://xbrl.org/2008/filter/entity"
   xmlns:msg="http://xbrl.org/2010/message"

   xmlns:frm="http://accounting.auditchain.finance/frm"
	xmlns:ipsas='http://accounting.auditchain.finance/ipsas'
	xmlns:company="http://www.ABCCompany.com/company1"

	xsi:schemaLocation="
		http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd
		http://www.xbrl.org/dtr/type/numeric http://www.xbrl.org/dtr/type/numeric-2009-12-16.xsd
		http://xbrl.org/2008/generic http://www.xbrl.org/2008/generic-link.xsd
		http://xbrl.org/2008/formula http://www.xbrl.org/2008/formula.xsd
		http://xbrl.org/2008/label http://www.xbrl.org/2008/generic-label.xsd
		http://xbrl.org/2008/assertion/consistency http://www.xbrl.org/2008/consistency-assertion.xsd
    http://xbrl.org/2008/assertion/existence http://www.xbrl.org/2008/existence-assertion.xsd
    http://xbrl.org/2008/assertion/value http://www.xbrl.org/2008/value-assertion.xsd
		http://xbrl.org/2008/filter/period http://www.xbrl.org/2008/period-filter.xsd
		http://xbrl.org/2008/filter/concept http://www.xbrl.org/2008/concept-filter.xsd
		http://xbrl.org/2008/filter/dimension http://www.xbrl.org/2008/dimension-filter.xsd
		http://xbrl.org/2008/filter/general http://www.xbrl.org/2008/general-filter.xsd
		http://xbrl.org/2008/filter/unit http://www.xbrl.org/2008/unit-filter.xsd
		http://xbrl.org/2008/filter/entity http://www.xbrl.org/2008/entity-filter.xsd
		http://xbrl.org/2008/variable http://www.xbrl.org/2008/variable.xsd
		http://xbrl.org/2008/validation http://www.xbrl.org/2008/validation.xsd
    http://xbrl.org/2010/message http://www.xbrl.org/2010/generic-message.xsd
   ">

	<!-- ArcroleRef declarations.  All these are declared by XBRL Formulas. -->
	<link:arcroleRef arcroleURI="http://xbrl.org/arcrole/2008/element-label" xlink:href="http://www.xbrl.org/2008/generic-label.xsd#element-label" xlink:type="simple"/>
	<link:arcroleRef arcroleURI="http://xbrl.org/arcrole/2008/variable-set" xlink:href="http://www.xbrl.org/2008/variable.xsd#variable-set" xlink:type="simple"/>
	<link:arcroleRef arcroleURI="http://xbrl.org/arcrole/2008/variable-filter" xlink:href="http://www.xbrl.org/2008/variable.xsd#variable-filter" xlink:type="simple"/>
	<link:arcroleRef arcroleURI="http://xbrl.org/arcrole/2008/variable-set-precondition" xlink:href="http://www.xbrl.org/2008/variable.xsd#variable-set-precondition" xlink:type="simple"/>
	<link:arcroleRef arcroleURI="http://xbrl.org/arcrole/2008/consistency-assertion-formula" xlink:href="http://www.xbrl.org/2008/consistency-assertion.xsd#consistency-assertion-formula" xlink:type="simple"/>

	<link:roleRef roleURI="http://www.xbrl.org/2008/role/link" xlink:href="http://www.xbrl.org/2008/generic-link.xsd#standard-link-role" xlink:type="simple"/>
	<link:roleRef roleURI="http://www.xbrl.org/2008/role/label" xlink:href="http://www.xbrl.org/2008/generic-label.xsd#standard-label" xlink:type="simple"/>
	<link:roleRef roleURI="http://www.xbrl.org/2010/role/message" xlink:href="http://www.xbrl.org/2010/generic-message.xsd#standard-message" xlink:type="simple"/>

	<link:arcroleRef arcroleURI="http://xbrl.org/arcrole/2010/assertion-satisfied-message" xlink:href="http://www.xbrl.org/2010/validation-message.xsd#assertion-satisfied-message" xlink:type="simple"/>
	<link:arcroleRef arcroleURI="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:href="http://www.xbrl.org/2010/validation-message.xsd#assertion-unsatisfied-message" xlink:type="simple"/>


	<link:documentation>
		Reporting Entity Business Rules
	</link:documentation>

	<link:roleRef xlink:type="simple" xlink:href="company.xsd#VarianceAnalysis" roleURI="http://www.ABCCompany.com/company/level4/VarianceAnalysis" />

	<link:roleRef xlink:type="simple" xlink:href="http://accounting.auditchain.finance/reporting-scheme/ipsas/base-taxonomy/ipsas-roles.xsd#PriorPeriodAdjustments" roleURI="http://accounting.auditchain.finance/ipsas/role/schedule/level4/PriorPeriodAdjustments" />







	 <generic:link xlink:type="extended" xlink:role="http://www.ABCCompany.com/company/level4/VarianceAnalysis">


		<!-- RESOURCE: (A) ASSERTION-Value -->
	   <va:valueAssertion xlink:type="resource" xlink:label="ASSERTION_Variance"
		 id="ASSERTION_ECONOMIC_ENTITY_Variance_QA_Part1_VarianceAnalysis"
		 aspectModel="dimensional"
		 implicitFiltering="true"
		 test="$VARIABLE_Variance = ($VARIABLE_Budgeted - $VARIABLE_Actual)" />

	     <!-- Arc from Assertion to Label -->
	     <generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
	          xlink:from='ASSERTION_Variance'
	          xlink:to='ASSERTION_Label'
	          order='1.0'/>

	     <!-- Assertion Label -->
	     <label:label xlink:type='resource' xlink:label='ASSERTION_Label'
	          xlink:role='http://www.xbrl.org/2008/role/label'
	          xml:lang='en'>QA, Part 1: Variance Analysis; Variances cross cast.)</label:label>

		<!-- ARC: (B) to (C)(Formula to Variable) -->
		<variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set"
				 xlink:from="ASSERTION_Variance"
				 xlink:to="VARIABLE_Variance"
				 order="1.0"
				 name="VARIABLE_Variance"
				 />

		<variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set"
				 xlink:from="ASSERTION_Variance"
				 xlink:to="VARIABLE_Actual"
				 order="1.0"
				 name="VARIABLE_Actual"
				 />
		<variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set"
				 xlink:from="ASSERTION_Variance"
				 xlink:to="VARIABLE_Budgeted"
				 order="1.0"
				 name="VARIABLE_Budgeted"
				 />

		<!--  RESOURCE: (C) VARIABLES-Fact -->
		<variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Variance"
				 bindAsSequence="false"
				 />

		<variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Actual"
				 bindAsSequence="false"
				 />
		<variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Budgeted"
				 bindAsSequence="false"
				 />

		<!--  ARC: (C) to (D)(Variables to Filters) -->
		<variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter"
				 xlink:from="VARIABLE_Variance"
				 xlink:to="FILTER_Variance"
				 order="1.0"
				 complement="false"
				 cover="true"
				 />


		<variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter"
				 xlink:from="VARIABLE_Actual"
				 xlink:to="FILTER_Actual"
				 order="1.0"
				 complement="false"
				 cover="true"
				 />
		<variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter"
				 xlink:from="VARIABLE_Budgeted"
				 xlink:to="FILTER_Budgeted"
				 order="1.0"
				 complement="false"
				 cover="true"
				 />

		  <df:explicitDimension
		  xlink:type="resource"
		  xlink:label="FILTER_Variance">
		  <df:dimension>
			<df:qname>frm:ReportingScenarioAxis</df:qname>
		  </df:dimension>
		  <df:member>
			<df:qname>frm:VarianceMember</df:qname>
		  </df:member>
		</df:explicitDimension>


		  <df:explicitDimension
		  xlink:type="resource"
		  xlink:label="FILTER_Actual">
		  <df:dimension>
			<df:qname>frm:ReportingScenarioAxis</df:qname>
		  </df:dimension>
		  <df:member>
			<df:qname>frm:ActualMember</df:qname>
		  </df:member>
		</df:explicitDimension>


		  <df:explicitDimension
		  xlink:type="resource"
		  xlink:label="FILTER_Budgeted">
		  <df:dimension>
			<df:qname>frm:ReportingScenarioAxis</df:qname>
		  </df:dimension>
		  <df:member>
			<df:qname>frm:BudgetedMember</df:qname>
		  </df:member>
		</df:explicitDimension>

   </generic:link>


     <generic:link xlink:type='extended' xlink:role='http://accounting.auditchain.finance/ipsas/role/schedule/level4/PriorPeriodAdjustments'>
	  <!-- NOTE: This should be a COMPANY assertion as it calls on the members provided by the reporting company -->

	     <!-- Value ASSERTION -->
	         <va:valueAssertion xlink:type='resource' xlink:label='ASSERTION_PriorPeriodAdjustments'
	             id='ASSERTION_ECONOMIC_ENTITY_Adjustment_PriorPeriodAdjustments'
	            aspectModel='dimensional'
	            implicitFiltering='true'
	            test='$VARIABLE_Restated = ($VARIABLE_Origional + $VARIABLE_Adjustment1 + $VARIABLE_Adjustment2)' />

	     <!-- Arc from Assertion to Label -->
	     <generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
	          xlink:from='ASSERTION_PriorPeriodAdjustments'
	          xlink:to='ASSERTION_Label'
	          order='1.0'/>

	     <!-- Assertion Label -->
	     <label:label xlink:type='resource' xlink:label='ASSERTION_Label'
	          xlink:role='http://www.xbrl.org/2008/role/label'
	          xml:lang='en'>BF, Part 1: Changes in Equity, Prior Period Adjustments FORMULA (Statement of Changes in Equity: Origionally stated retained earnings plus prior period adjustments equals restated retained earnings.)</label:label>


			<!-- ARC: Formula to Variable -->

     	<variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set"
     		xlink:from="ASSERTION_PriorPeriodAdjustments"
     		xlink:to="VARIABLE_Origional"
     		order="1.0"
     		name="VARIABLE_Origional"
     	/>
     	<variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set"
     		xlink:from="ASSERTION_PriorPeriodAdjustments"
     		xlink:to="VARIABLE_Restated"
     		order="1.0"
     		name="VARIABLE_Restated"
     	/>


			<variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set"
					 xlink:from="ASSERTION_PriorPeriodAdjustments"
					 xlink:to="VARIABLE_Adjustment1"
					 order="1.0"
					 name="VARIABLE_Adjustment1"
					 />
     	<variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set"
     		xlink:from="ASSERTION_PriorPeriodAdjustments"
     		xlink:to="VARIABLE_Adjustment2"
     		order="1.0"
     		name="VARIABLE_Adjustment2"
     	/>



			<!--  RESOURCE: VARIABLES-Fact -->

     	<variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Origional"
     		bindAsSequence="false"
     	/>
     	<variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Restated"
     		bindAsSequence="false"
     	/>

			<variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Adjustment1"
					 bindAsSequence="false"
					 />
     	<variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Adjustment2"
     		bindAsSequence="false"
     	/>


			<!--  ARC: Variables to Filters -->

     	<variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter"
     		xlink:from="VARIABLE_Origional"
     		xlink:to="FILTER_PERIOD_Origional"
     		order="1.0"
     		complement="false"
     		cover="true"
     	/>
     	<variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter"
     		xlink:from="VARIABLE_Restated"
     		xlink:to="FILTER_PERIOD_Restated"
     		order="1.0"
     		complement="false"
     		cover="true"
     	/>


			<variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter"
					 xlink:from="VARIABLE_Adjustment1"
					 xlink:to="FILTER_Adjustment1"
					 order="1.0"
					 complement="false"
					 cover="true"
					 />
     	<variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter"
     		xlink:from="VARIABLE_Adjustment2"
     		xlink:to="FILTER_Adjustment2"
     		order="1.0"
     		complement="false"
     		cover="true"
     	/>

     	<variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter"
     		xlink:from="VARIABLE_Origional"
     		xlink:to="FILTER_Origional"
     		order="1.0"
     		complement="false"
     		cover="true"
     	/>
     	<variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter"
     		xlink:from="VARIABLE_Restated"
     		xlink:to="FILTER_Restated"
     		order="1.0"
     		complement="false"
     		cover="true"
     	/>
     	<!-- RESOURCE: (D) FILTER-Period (similar to WHERE statement) -->
     	<pf:instantDuration xlink:type='resource' xlink:label='FILTER_PERIOD_Origional'
     		variable='VARIABLE_Adjustment1'
     		boundary='start'
     	/>
     	<pf:instantDuration xlink:type='resource' xlink:label='FILTER_PERIOD_Origional'
     		variable='VARIABLE_Adjustment2'
     		boundary='start'
     	/>
     	<pf:instantDuration xlink:type='resource' xlink:label='FILTER_PERIOD_Restated'
     		variable='VARIABLE_Adjustment1'
     		boundary='end'
     	/>
     	<pf:instantDuration xlink:type='resource' xlink:label='FILTER_PERIOD_Restated'
     		variable='VARIABLE_Adjustment2'
     		boundary='end'
     	/>

	    <!-- RESOURCE: FILTER-Concept (similar to WHERE statement) -->
     	<cf:conceptName xlink:type="resource" xlink:label="FILTER_Origional">
	      <cf:concept>
	        <cf:qname>ipsas:AccumulatedSurplusesDeficits</cf:qname>
	      </cf:concept>
	    </cf:conceptName>

     	<cf:conceptName xlink:type="resource" xlink:label="FILTER_Adjustment1">
	      <cf:concept>
	      	<cf:qname>ipsas:ChangesInAccountingPolicies</cf:qname>
	      </cf:concept>
	    </cf:conceptName>

     	<cf:conceptName xlink:type="resource" xlink:label="FILTER_Adjustment2">
     		<cf:concept>
     			<cf:qname>ipsas:CorrectionOfPriorPeriodErrors</cf:qname>
     		</cf:concept>
     	</cf:conceptName>

     	<cf:conceptName xlink:type="resource" xlink:label="FILTER_Restated">
	      <cf:concept>
	        <cf:qname>ipsas:AccumulatedSurplusesDeficits</cf:qname>
	      </cf:concept>
	    </cf:conceptName>


	  	<!-- This dimensional information was added -->


	    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter"
	      xlink:from="VARIABLE_Origional"
	      xlink:to="FILTER_ORIGIONAL_DIMENSION"
	      order="3.0"
	      complement="false"
	      cover="true"
	      />

		    <!-- RESOURCE: (D) FILTER-Dimension (similar to WHERE statement) -->
		    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_ORIGIONAL_DIMENSION">
		      <df:dimension>
		        <df:qname>frm:ReportDateAxis</df:qname>
		      </df:dimension>
		      <df:member>
		        <df:qnameExpression>
		           xfi:fact-explicit-dimension-value($VARIABLE_Restated,QName('http://accounting.auditchain.finance/frm','frm:ReportDateAxis'))
		        </df:qnameExpression>
		        <df:linkrole>http://accounting.auditchain.finance/ipsas/role/schedule/level4/PriorPeriodAdjustments</df:linkrole>
	           <df:arcrole>http://xbrl.org/int/dim/arcrole/domain-member</df:arcrole>
	           <df:axis>child-or-self</df:axis>
		      </df:member>
		    </df:explicitDimension>

			  <df:explicitDimension
				  xlink:type='resource'
				  xlink:label='FILTER_ORIGIONAL_DIMENSION'>
				  <df:dimension>
					<df:qname>frm:ReportDateAxis</df:qname>
				  </df:dimension>
				  <df:member>
					<df:qname>company:ReportedAsOfFebruary222019Member</df:qname>
				  </df:member>
			  </df:explicitDimension>

			  <df:explicitDimension
				  xlink:type='resource'
				  xlink:label='FILTER_ORIGIONAL_DIMENSION'>
				  <df:dimension>
					<df:qname>frm:ReportingScenarioAxis</df:qname>
				  </df:dimension>
				  <df:member>
					<df:qname>frm:ActualMember</df:qname>
				  </df:member>
			  </df:explicitDimension>


     </generic:link>

</link:linkbase>