<?xml version="1.0" encoding="UTF-8"?>
<!-- Created by Charles Hoffman, CPA: 2013-05-15 -->
<!-- Metapatterns -->

<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>
		Metapatterns
	</link:documentation>


	 <link:roleRef xlink:type="simple" xlink:href="company.xsd#VarianceAnalysis" roleURI="http://www.ABCCompany.com/company/level4/VarianceAnalysis" />


	<!-- Exists -->
	<generic:link xlink:type="extended" xlink:role="http://www.ABCCompany.com/company/level4/VarianceAnalysis">

		<!-- Messages -->
		<ea:existenceAssertion xlink:type="resource" xlink:label="ASSERTION"
		  id="Exists_AccumulatedSurplusesDeficits"
		  aspectModel="dimensional"
		  implicitFiltering="true"/>

		<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
		    xlink:from='ASSERTION'
		    xlink:to='ASSERTION_Label'
		    order='1.0'/>

		<label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label'
		    xml:lang='en'>RetainedEarningsAccumulatedLosses is required.</label:label>

		<!-- Messages -->
		<generic:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-satisfied-message"
			xlink:from="ASSERTION"
			xlink:to="MESSAGE_satisfied"
			order="1.0"/>
		<generic:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message"
			xlink:from="ASSERTION"
			xlink:to="MESSAGE_unsatisfied"
			order="1.0"/>

		 <msg:message xlink:type="resource"
		 	xlink:label="MESSAGE_satisfied"
		 	xlink:role="http://www.xbrl.org/2010/role/message"
		 	xml:lang="en">
				SATISFIED: (OK) The reported fact for RetainedEarningsAccumulatedLosses which is expected was found.
		 	</msg:message>

		 <msg:message xlink:type="resource"
		 	xlink:label="MESSAGE_unsatisfied"
		 	xlink:role="http://www.xbrl.org/2010/role/message"
		 	xml:lang="en">
				UNSATISFIED: (ERROR) The reported fact for RetainedEarningsAccumulatedLosses which is expected was *NOT FOUND*.
		 	</msg:message>

		 <!-- Fact variables -->
	    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set"
	      xlink:from="ASSERTION"
	      xlink:to="VARIABLE_Concept"
	      name="VARIABLE_Concept"
	      order="1.0"/>

	    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Concept"
	         bindAsSequence="false"
	         nils="true"/>

		 <!-- Concept filters -->
	    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter"
	        xlink:from="VARIABLE_Concept"
	        xlink:to="FILTER_Concept"
	        complement="false"
	        cover="true"
	        order="1.0"/>

	    <cf:conceptName xlink:type="resource" xlink:label="FILTER_Concept">
	      <cf:concept>
	        <cf:qname>ipsas:AccumulatedSurplusesDeficits</cf:qname>
	      </cf:concept>
	    </cf:conceptName>

	</generic:link>



 	 <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'
			 id='ASSERTION_ECONOMIC_ENTITY_Adjustment_PriorPeriodAdjustments2'
			 aspectModel='dimensional'
			 implicitFiltering='true'
			 test='$Restated = ($OrigionallyStated + $CorrectionOfError + $ManditoryAccountingChange)' />


         <!--  ARC: Assertion to Label -->
         <generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label' order='1.0'
            xlink:from='ASSERTION'
            xlink:to='ASSERTION_Label'
            />

         <!--  LABEL -->
         <label:label xlink:type='resource' xlink:label='ASSERTION_Label'
            xlink:role='http://www.xbrl.org/2008/role/label'
            xml:lang='en'>Adjustment reconciles: origionally stated balance + adjustments restated balance across the Report Date [Axis]</label:label>


			<!-- ARC: Formula to Variable -->
			<variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set'
					 xlink:from='ASSERTION'
					 xlink:to='VARIABLE_Adjustment1'
					 order='1.0'
					 name='CorrectionOfError'
					 />

			<variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set'
					 xlink:from='ASSERTION'
					 xlink:to='VARIABLE_Adjustment2'
					 order='1.0'
					 name='ManditoryAccountingChange'
					 />


			<variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set'
					 xlink:from='ASSERTION'
					 xlink:to='VARIABLE_Origional'
					 order='1.0'
					 name='OrigionallyStated'
					 />
			<variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set'
					 xlink:from='ASSERTION'
					 xlink:to='VARIABLE_Restated'
					 order='1.0'
					 name='Restated'
					 />


			<variable:factVariable xlink:type='resource' xlink:label='VARIABLE_Origional'
					 bindAsSequence='false'
					 />

			<!--  RESOURCE: VARIABLES-Fact -->
			<variable:factVariable xlink:type='resource' xlink:label='VARIABLE_Adjustment1'
					 bindAsSequence='false'
					 />
			<variable:factVariable xlink:type='resource' xlink:label='VARIABLE_Adjustment2'
					 bindAsSequence='false'
					 />

			<variable:factVariable xlink:type='resource' xlink:label='VARIABLE_Restated'
					 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_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_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_Restated'
					 xlink:to='FILTER_Restated'
					 order='1.0'
					 complement='false'
					 cover='true'
					 />


			  <df:explicitDimension
				  xlink:type='resource'
				  xlink:label='FILTER_Origional'>
				  <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_Adjustment1'>
				  <df:dimension>
					<df:qname>frm:ReportDateAxis</df:qname>
				  </df:dimension>
				  <df:member>
					<df:qname>company:ReportedAsOfMarch182020Member</df:qname>
				  </df:member>
			  </df:explicitDimension>

			  <df:explicitDimension
				  xlink:type='resource'
				  xlink:label='FILTER_Adjustment2'>
				  <df:dimension>
					<df:qname>frm:ReportDateAxis</df:qname>
				  </df:dimension>
				  <df:member>
					<df:qname>company:ReportedAsOfMarch182020Member</df:qname>
				  </df:member>
			  </df:explicitDimension>


			  <df:explicitDimension
				  xlink:type='resource'
				  xlink:label='FILTER_Restated'>
				  <df:dimension>
					<df:qname>frm:ReportDateAxis</df:qname>
				  </df:dimension>
				  <df:member>
					<df:qname>company:ReportedAsOfMarch182020Member</df:qname>
				  </df:member>
			  </df:explicitDimension>


		    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter'
		             xlink:from='VARIABLE_Restated'
		             xlink:to='FILTER_CONCEPT_RestatementAndOrigional'
		             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_CONCEPT_RestatementAndOrigional'
		             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_CONCEPT_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_CONCEPT_Adjustment2'
		             order='1.0'
		             complement='false'
		             cover='true'
		             />

		    <!-- RESOURCE: FILTER-Concept (similar to WHERE statement) -->
		    <cf:conceptName xlink:type='resource' xlink:label='FILTER_CONCEPT_RestatementAndOrigional'>
		      <cf:concept>
		        <cf:qname>ipsas:AccumulatedSurplusesDeficits</cf:qname>
		      </cf:concept>
		    </cf:conceptName>

		    <!-- RESOURCE: FILTER-Concept (similar to WHERE statement) -->
		    <cf:conceptName xlink:type='resource' xlink:label='FILTER_CONCEPT_Adjustment1'>
		      <cf:concept>
		        <cf:qname>ipsas:ChangesInAccountingPolicies</cf:qname>
		      </cf:concept>
		    </cf:conceptName>

		    <!-- RESOURCE: FILTER-Concept (similar to WHERE statement) -->
		    <cf:conceptName xlink:type='resource' xlink:label='FILTER_CONCEPT_Adjustment2'>
		      <cf:concept>
		        <cf:qname>ipsas:CorrectionOfPriorPeriodErrors</cf:qname>
		      </cf:concept>
		    </cf:conceptName>



	   </generic:link>


</link:linkbase>