<?xml version='1.0' encoding='utf-8'?>
<!-- Created by Charles Hoffman, CPA 5/5/2021 5:38:00 PM -->
<?auditchain name='CreatedBy' value='Charles Hoffman, CPA'?>
<?auditchain name='CreationDateTime' value='5/5/2021 5:38:00 PM'?>
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   <link:roleRef xlink:type='simple' xlink:href='extended-link-roles.xsd#ReportingChecklist' roleURI='http://accounting.auditchain.finance/elr/role/ReportingChecklist'/>
 
   <link:arcroleRef xlink:type='simple' xlink:href='http://xbrlsite.azurewebsites.net/2016/conceptual-model/cm-arcroles.xsd#class-equivalentClass' arcroleURI='http://xbrlsite.azurewebsites.net/2016/conceptual-model/arcrole/class-equivalentClass'/>
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   <link:definitionLink xlink:type='extended' xlink:role='http://accounting.auditchain.finance/elr/role/ReportingChecklist' xlink:title='General purpose financial report created under US GAAP.  Strict, best practices.'>
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      <link:loc xlink:type='locator' xlink:href='http://xbrlsite.azurewebsites.net/2016/conceptual-model/cm.xsd#cm_FinancialReport' xlink:label='cm_FinancialReport' />
      <link:definitionArc xlink:type='arc' xlink:arcrole='http://xbrlsite.azurewebsites.net/2016/conceptual-model/arcrole/class-equivalentClass' xlink:to='cm_FinancialReport' xlink:from='cm_Thing' order='1' use='optional' />
   </link:definitionLink>

   <link:definitionLink xlink:type='extended' xlink:role='http://accounting.auditchain.finance/elr/role/ReportingChecklist' xlink:title='A financial report REQUIRES entity information.'>
      <link:loc xlink:type='locator' xlink:href='http://xbrlsite.azurewebsites.net/2016/conceptual-model/cm.xsd#cm_FinancialReport' xlink:label='cm_FinancialReport' />
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   <link:definitionLink xlink:type='extended' xlink:role='http://accounting.auditchain.finance/elr/role/ReportingChecklist' xlink:title='A financial report REQUIRES document information.'>
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      <link:loc xlink:type='locator' xlink:href='../disclosures-topics/disclosures.xsd#disclosures_DocumentInformation' xlink:label='disclosures_DocumentInformation' />
      <link:definitionArc xlink:type='arc' xlink:arcrole='http://xbrlsite.azurewebsites.net/2016/conceptual-model/drules-arcroles/arcrole/financialReport-requiresDisclosure' xlink:to='disclosures_DocumentInformation' xlink:from='cm_FinancialReport' order='3' use='optional' />
   </link:definitionLink>

   <link:definitionLink xlink:type='extended' xlink:role='http://accounting.auditchain.finance/elr/role/ReportingChecklist' xlink:title='A financial report REQUIRES a balance sheet.'>
      <link:loc xlink:type='locator' xlink:href='http://xbrlsite.azurewebsites.net/2016/conceptual-model/cm.xsd#cm_FinancialReport' xlink:label='cm_FinancialReport' />
      <link:loc xlink:type='locator' xlink:href='../disclosures-topics/disclosures.xsd#disclosures_StatementOfFinancialPositionClassified' xlink:label='disclosures_StatementOfFinancialPositionClassified' />
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   </link:definitionLink>

   <link:definitionLink xlink:type='extended' xlink:role='http://accounting.auditchain.finance/elr/role/ReportingChecklist' xlink:title='A financial report REQUIRES an income statement.'>
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   </link:definitionLink>

   <link:definitionLink xlink:type='extended' xlink:role='http://accounting.auditchain.finance/elr/role/ReportingChecklist' xlink:title='A financial report REQUIRES a cash flow statement.'>
      <link:loc xlink:type='locator' xlink:href='http://xbrlsite.azurewebsites.net/2016/conceptual-model/cm.xsd#cm_FinancialReport' xlink:label='cm_FinancialReport' />
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   </link:definitionLink>

   <link:definitionLink xlink:type='extended' xlink:role='http://accounting.auditchain.finance/elr/role/ReportingChecklist' xlink:title='A financial report MUST contain a statement of changes in equity.'>
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   </link:definitionLink>

   <link:definitionLink xlink:type='extended' xlink:role='http://accounting.auditchain.finance/elr/role/ReportingChecklist' xlink:title='IF a financial report has the line item gaap:CashAndCashEquivalents'>
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   </link:definitionLink>

   <link:definitionLink xlink:type='extended' xlink:role='http://accounting.auditchain.finance/elr/role/ReportingChecklist' xlink:title='IF a financial report has the line item ipsas:SurplusDeficitAttributableToNoncontrollingInterest'>
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   </link:definitionLink>

   <link:definitionLink xlink:type='extended' xlink:role='http://accounting.auditchain.finance/elr/role/ReportingChecklist' xlink:title='If a financial report has the line item gaap:CommonStock'>
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      <link:loc xlink:type='locator' xlink:href='../base-taxonomy/ipsas.xsd#ipsas_ShareCapital' xlink:label='ipsas_ShareCapital' />
      <link:definitionArc xlink:type='arc' xlink:arcrole='http://xbrlsite.azurewebsites.net/2016/conceptual-model/drules-arcroles/arcrole/financialReport-reportsConcept' xlink:to='ipsas_ShareCapital' xlink:from='cm_FinancialReport' order='10' use='optional' />
   </link:definitionLink>

   <link:definitionLink xlink:type='extended' xlink:role='http://accounting.auditchain.finance/elr/role/ReportingChecklist' xlink:title='If a financial report has the line item gaap:CommonStock; then the disclosures:CommonStockByClass is required.'>
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      <link:loc xlink:type='locator' xlink:href='../disclosures-topics/disclosures.xsd#disclosures_ShareCapitalByClass' xlink:label='disclosures_ShareCapitalByClass' />
      <link:definitionArc xlink:type='arc' xlink:arcrole='http://xbrlsite.azurewebsites.net/2016/conceptual-model/drules-arcroles/arcrole/reportingLineItem-requiresDisclosure' xlink:to='disclosures_ShareCapitalByClass' xlink:from='ipsas_ShareCapital' order='11' use='optional' />
   </link:definitionLink>

   <link:definitionLink xlink:type='extended' xlink:role='http://accounting.auditchain.finance/elr/role/ReportingChecklist' xlink:title='If a financial report contains the line item gaap:PropertyPlantAndEquipment'>
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   </link:definitionLink>

   <link:definitionLink xlink:type='extended' xlink:role='http://accounting.auditchain.finance/elr/role/ReportingChecklist' xlink:title='If the line item PPE is reported; THEN PPE components is required to be disclosed.'>
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      <link:definitionArc xlink:type='arc' xlink:arcrole='http://xbrlsite.azurewebsites.net/2016/conceptual-model/drules-arcroles/arcrole/reportingLineItem-requiresDisclosure' xlink:to='disclosures_PropertyPlantAndEquipmentNetSubclassifications' xlink:from='ipsas_PropertyPlantAndEquipmentNet' order='13' use='optional' />
   </link:definitionLink>

   <link:definitionLink xlink:type='extended' xlink:role='http://accounting.auditchain.finance/elr/role/ReportingChecklist' xlink:title='This PPE components disclosure has an alternative PPE components disclosure.'>
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   </link:definitionLink>

   <link:definitionLink xlink:type='extended' xlink:role='http://accounting.auditchain.finance/elr/role/ReportingChecklist' xlink:title='If the line item PPE is reported; THEN PPE roll forward is required to be disclosed.'>
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      <link:loc xlink:type='locator' xlink:href='../disclosures-topics/disclosures.xsd#disclosures_PropertyPlantAndEquipmentNetReconciliations' xlink:label='disclosures_PropertyPlantAndEquipmentNetReconciliations' />
      <link:definitionArc xlink:type='arc' xlink:arcrole='http://xbrlsite.azurewebsites.net/2016/conceptual-model/drules-arcroles/arcrole/reportingLineItem-requiresDisclosure' xlink:to='disclosures_PropertyPlantAndEquipmentNetReconciliations' xlink:from='ipsas_PropertyPlantAndEquipmentNet' order='15' use='optional' />
   </link:definitionLink>

   <link:definitionLink xlink:type='extended' xlink:role='http://accounting.auditchain.finance/elr/role/ReportingChecklist' xlink:title='If the line item surplus (deficit) attributable to noncontrolling interest is reported; THEN SurplusDeficitBreakdown roll up is required to be disclosed.'>
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      <link:loc xlink:type='locator' xlink:href='../disclosures-topics/disclosures.xsd#disclosures_SurplusDeficitBreakdown' xlink:label='disclosures_SurplusDeficitBreakdown' />
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   </link:definitionLink>

   <link:definitionLink xlink:type='extended' xlink:role='http://accounting.auditchain.finance/elr/role/ReportingChecklist' xlink:title='If assets is reported;'>
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      <link:loc xlink:type='locator' xlink:href='../base-taxonomy/ipsas.xsd#ipsas_Assets' xlink:label='ipsas_Assets' />
      <link:definitionArc xlink:type='arc' xlink:arcrole='http://xbrlsite.azurewebsites.net/2016/conceptual-model/drules-arcroles/arcrole/financialReport-reportsConcept' xlink:to='ipsas_Assets' xlink:from='cm_FinancialReport' order='17' use='optional' />
   </link:definitionLink>

   <link:definitionLink xlink:type='extended' xlink:role='http://accounting.auditchain.finance/elr/role/ReportingChecklist' xlink:title='THEN an assets roll up is required.'>
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      <link:loc xlink:type='locator' xlink:href='../disclosures-topics/disclosures.xsd#disclosures_AssetsRollUp' xlink:label='disclosures_AssetsRollUp' />
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   </link:definitionLink>

   <link:definitionLink xlink:type='extended' xlink:role='http://accounting.auditchain.finance/elr/role/ReportingChecklist' xlink:title='If liabilities and equity are reported;'>
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      <link:loc xlink:type='locator' xlink:href='../base-taxonomy/ipsas.xsd#ipsas_LiabilitiesAndNetAssetsEquity' xlink:label='ipsas_LiabilitiesAndNetAssetsEquity' />
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   </link:definitionLink>

   <link:definitionLink xlink:type='extended' xlink:role='http://accounting.auditchain.finance/elr/role/ReportingChecklist' xlink:title='THEN a liabilities and equity roll up is required.'>
      <link:loc xlink:type='locator' xlink:href='../base-taxonomy/ipsas.xsd#ipsas_LiabilitiesAndNetAssetsEquity' xlink:label='ipsas_LiabilitiesAndNetAssetsEquity' />
      <link:loc xlink:type='locator' xlink:href='../disclosures-topics/disclosures.xsd#disclosures_LiabilitiesAndEquityRollUp' xlink:label='disclosures_LiabilitiesAndEquityRollUp' />
      <link:definitionArc xlink:type='arc' xlink:arcrole='http://xbrlsite.azurewebsites.net/2016/conceptual-model/drules-arcroles/arcrole/reportingLineItem-requiresDisclosure' xlink:to='disclosures_LiabilitiesAndEquityRollUp' xlink:from='ipsas_LiabilitiesAndNetAssetsEquity' order='20' use='optional' />
   </link:definitionLink>

   <link:definitionLink xlink:type='extended' xlink:role='http://accounting.auditchain.finance/elr/role/ReportingChecklist' xlink:title='A financial report MAY contain an equity prior period adjustment.'>
      <link:loc xlink:type='locator' xlink:href='http://xbrlsite.azurewebsites.net/2016/conceptual-model/cm.xsd#cm_FinancialReport' xlink:label='cm_FinancialReport' />
      <link:loc xlink:type='locator' xlink:href='../disclosures-topics/disclosures.xsd#disclosures_PriorPeriodAdjustment' xlink:label='disclosures_PriorPeriodAdjustment' />
      <link:definitionArc xlink:type='arc' xlink:arcrole='http://xbrlsite.azurewebsites.net/2016/conceptual-model/drules-arcroles/arcrole/financialReport-possibleDisclosure' xlink:to='disclosures_PriorPeriodAdjustment' xlink:from='cm_FinancialReport' order='21' use='optional' />
   </link:definitionLink>

   <link:definitionLink xlink:type='extended' xlink:role='http://accounting.auditchain.finance/elr/role/ReportingChecklist' xlink:title='A financial report MAY contain a sales analysis by customer.'>
      <link:loc xlink:type='locator' xlink:href='http://xbrlsite.azurewebsites.net/2016/conceptual-model/cm.xsd#cm_FinancialReport' xlink:label='cm_FinancialReport' />
      <link:loc xlink:type='locator' xlink:href='../disclosures-topics/disclosures.xsd#disclosures_RevenueDetailByCustomer' xlink:label='disclosures_RevenueDetailByCustomer' />
      <link:definitionArc xlink:type='arc' xlink:arcrole='http://xbrlsite.azurewebsites.net/2016/conceptual-model/drules-arcroles/arcrole/financialReport-possibleDisclosure' xlink:to='disclosures_RevenueDetailByCustomer' xlink:from='cm_FinancialReport' order='22' use='optional' />
   </link:definitionLink>

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