<?xml version='1.0' encoding='utf-8'?>
<!-- Created by Charles Hoffman, CPA 4/23/2021 6:05:49 PM -->
<linkbase xmlns:rpart='http://accounting.auditchain.finance/conceptual-model/rparts' xmlns='http://www.xbrl.org/2003/linkbase' xmlns:xsi='http://www.w3.org/2001/XMLSchema-instance' xmlns:xlink='http://www.w3.org/1999/xlink' xsi:schemaLocation='http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd http://accounting.auditchain.finance/conceptual-model/rparts http://accounting.auditchain.finance/cm/cm-rparts-xbrl.xsd'>
   <roleRef xlink:type='simple' xlink:href='http://accounting.auditchain.finance/cm/cm-rparts-xbrl.xsd#template' roleURI='http://accounting.auditchain.finance/conceptual-model/cm-roles/roles/template'/>
  <referenceLink xlink:type='extended' xlink:role='http://www.xbrl.org/2003/role/link'>
    <loc xlink:type='locator' xlink:href='../disclosures-topics/disclosures.xsd#disclosures_DocumentInformation' xlink:label='disclosures_DocumentInformation' />
    <referenceArc xlink:type='arc' xlink:arcrole='http://www.xbrl.org/2003/arcrole/concept-reference' xlink:from='disclosures_DocumentInformation' xlink:to='disclosures_DocumentInformation_lbl' />
    <reference xlink:type='resource' xlink:label='disclosures_DocumentInformation_lbl' xlink:role='http://accounting.auditchain.finance/conceptual-model/cm-roles/roles/template'>
        <rpart:Title>Document Information</rpart:Title>
        <rpart:Description>Information about the document.</rpart:Description>
        <rpart:Level>4</rpart:Level>
        <rpart:TemplateForDisclosure>http://accounting.auditchain.finance/reporting-scheme/mini/templates/library/1000-001-DocumentInformation/Instance.xml</rpart:TemplateForDisclosure>
    </reference>
  </referenceLink>
 
  <referenceLink xlink:type='extended' xlink:role='http://www.xbrl.org/2003/role/link'>
    <loc xlink:type='locator' xlink:href='../disclosures-topics/disclosures.xsd#disclosures_EntityInformation' xlink:label='disclosures_EntityInformation' />
    <referenceArc xlink:type='arc' xlink:arcrole='http://www.xbrl.org/2003/arcrole/concept-reference' xlink:from='disclosures_EntityInformation' xlink:to='disclosures_EntityInformation_lbl' />
    <reference xlink:type='resource' xlink:label='disclosures_EntityInformation_lbl' xlink:role='http://accounting.auditchain.finance/conceptual-model/cm-roles/roles/template'>
        <rpart:Title>Entity Information</rpart:Title>
        <rpart:Description>Information which describes the entity which filed the report.</rpart:Description>
        <rpart:Level>4</rpart:Level>
        <rpart:TemplateForDisclosure>http://accounting.auditchain.finance/reporting-scheme/mini/templates/library/1010-001-EntityInformation/Instance.xml</rpart:TemplateForDisclosure>
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  <referenceLink xlink:type='extended' xlink:role='http://www.xbrl.org/2003/role/link'>
    <loc xlink:type='locator' xlink:href='../disclosures-topics/disclosures.xsd#disclosures_BalanceSheetClassified' xlink:label='disclosures_BalanceSheetClassified' />
    <referenceArc xlink:type='arc' xlink:arcrole='http://www.xbrl.org/2003/arcrole/concept-reference' xlink:from='disclosures_BalanceSheetClassified' xlink:to='disclosures_BalanceSheetClassified_lbl' />
    <reference xlink:type='resource' xlink:label='disclosures_BalanceSheetClassified_lbl' xlink:role='http://accounting.auditchain.finance/conceptual-model/cm-roles/roles/template'>
        <rpart:Title>Balance Sheet (Classified)</rpart:Title>
        <rpart:Description>Classified balance sheet of the economic entity.</rpart:Description>
        <rpart:Level>4</rpart:Level>
        <rpart:TemplateForDisclosure>http://accounting.auditchain.finance/reporting-scheme/mini/templates/library/1200-001-BalanceSheet/Instance.xml</rpart:TemplateForDisclosure>
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  <referenceLink xlink:type='extended' xlink:role='http://www.xbrl.org/2003/role/link'>
    <loc xlink:type='locator' xlink:href='../disclosures-topics/disclosures.xsd#disclosures_AssetsRollUp' xlink:label='disclosures_AssetsRollUp' />
    <referenceArc xlink:type='arc' xlink:arcrole='http://www.xbrl.org/2003/arcrole/concept-reference' xlink:from='disclosures_AssetsRollUp' xlink:to='disclosures_AssetsRollUp_lbl' />
    <reference xlink:type='resource' xlink:label='disclosures_AssetsRollUp_lbl' xlink:role='http://accounting.auditchain.finance/conceptual-model/cm-roles/roles/template'>
        <rpart:Title>Assets Roll Up</rpart:Title>
        <rpart:Description>Assets roll up, part of balance sheet</rpart:Description>
        <rpart:Level>4</rpart:Level>
        <rpart:TemplateForDisclosure>http://accounting.auditchain.finance/reporting-scheme/mini/templates/library/1210-001-AssetsRollUp/Instance.xml</rpart:TemplateForDisclosure>
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  </referenceLink>
 
  <referenceLink xlink:type='extended' xlink:role='http://www.xbrl.org/2003/role/link'>
    <loc xlink:type='locator' xlink:href='../disclosures-topics/disclosures.xsd#disclosures_LiabilitiesAndEquityRollUp' xlink:label='disclosures_LiabilitiesAndEquityRollUp' />
    <referenceArc xlink:type='arc' xlink:arcrole='http://www.xbrl.org/2003/arcrole/concept-reference' xlink:from='disclosures_LiabilitiesAndEquityRollUp' xlink:to='disclosures_LiabilitiesAndEquityRollUp_lbl' />
    <reference xlink:type='resource' xlink:label='disclosures_LiabilitiesAndEquityRollUp_lbl' xlink:role='http://accounting.auditchain.finance/conceptual-model/cm-roles/roles/template'>
        <rpart:Title>Liabilities and Equity Roll Up</rpart:Title>
        <rpart:Description>Liabilities and equity roll up, part of the balance sheet</rpart:Description>
        <rpart:Level>4</rpart:Level>
        <rpart:TemplateForDisclosure>http://accounting.auditchain.finance/reporting-scheme/mini/templates/library/1220-001-LiabilitiesAndEquityRollUp/Instance.xml</rpart:TemplateForDisclosure>
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  <referenceLink xlink:type='extended' xlink:role='http://www.xbrl.org/2003/role/link'>
    <loc xlink:type='locator' xlink:href='../disclosures-topics/disclosures.xsd#disclosures_IncomeStatement' xlink:label='disclosures_IncomeStatement' />
    <referenceArc xlink:type='arc' xlink:arcrole='http://www.xbrl.org/2003/arcrole/concept-reference' xlink:from='disclosures_IncomeStatement' xlink:to='disclosures_IncomeStatement_lbl' />
    <reference xlink:type='resource' xlink:label='disclosures_IncomeStatement_lbl' xlink:role='http://accounting.auditchain.finance/conceptual-model/cm-roles/roles/template'>
        <rpart:Title>Income Statement</rpart:Title>
        <rpart:Description>Income statement</rpart:Description>
        <rpart:Level>4</rpart:Level>
        <rpart:TemplateForDisclosure>http://accounting.auditchain.finance/reporting-scheme/mini/templates/library/1300-001-IncomeStatement/Instance.xml</rpart:TemplateForDisclosure>
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  </referenceLink>
 
  <referenceLink xlink:type='extended' xlink:role='http://www.xbrl.org/2003/role/link'>
    <loc xlink:type='locator' xlink:href='../disclosures-topics/disclosures.xsd#disclosures_CashFlowStatementDirectMethod' xlink:label='disclosures_CashFlowStatementDirectMethod' />
    <referenceArc xlink:type='arc' xlink:arcrole='http://www.xbrl.org/2003/arcrole/concept-reference' xlink:from='disclosures_CashFlowStatementDirectMethod' xlink:to='disclosures_CashFlowStatementDirectMethod_lbl' />
    <reference xlink:type='resource' xlink:label='disclosures_CashFlowStatementDirectMethod_lbl' xlink:role='http://accounting.auditchain.finance/conceptual-model/cm-roles/roles/template'>
        <rpart:Title>Cash Flow Statement</rpart:Title>
        <rpart:Description>Cash flow statement</rpart:Description>
        <rpart:Level>4</rpart:Level>
        <rpart:TemplateForDisclosure>http://accounting.auditchain.finance/reporting-scheme/mini/templates/library/1400-001-CashFlowStatement/Instance.xml</rpart:TemplateForDisclosure>
    </reference>
  </referenceLink>
 
  <referenceLink xlink:type='extended' xlink:role='http://www.xbrl.org/2003/role/link'>
    <loc xlink:type='locator' xlink:href='../disclosures-topics/disclosures.xsd#disclosures_StatementOfChangesInEquity' xlink:label='disclosures_StatementOfChangesInEquity' />
    <referenceArc xlink:type='arc' xlink:arcrole='http://www.xbrl.org/2003/arcrole/concept-reference' xlink:from='disclosures_StatementOfChangesInEquity' xlink:to='disclosures_StatementOfChangesInEquity_lbl' />
    <reference xlink:type='resource' xlink:label='disclosures_StatementOfChangesInEquity_lbl' xlink:role='http://accounting.auditchain.finance/conceptual-model/cm-roles/roles/template'>
        <rpart:Title>Statement of Changes in Equity</rpart:Title>
        <rpart:Description>Statement of Changes in Equity (NOTE that this needs a cross cast of the changes in equity. Equity roll forward is missing.</rpart:Description>
        <rpart:Level>4</rpart:Level>
        <rpart:TemplateForDisclosure>http://accounting.auditchain.finance/reporting-scheme/mini/templates/library/1500-001-StatementOfChangesInEquity/Instance.xml</rpart:TemplateForDisclosure>
    </reference>
  </referenceLink>
 
  <referenceLink xlink:type='extended' xlink:role='http://www.xbrl.org/2003/role/link'>
    <loc xlink:type='locator' xlink:href='../disclosures-topics/disclosures.xsd#disclosures_CashAndCashEquivalentsSubclassifications' xlink:label='disclosures_CashAndCashEquivalentsSubclassifications' />
    <referenceArc xlink:type='arc' xlink:arcrole='http://www.xbrl.org/2003/arcrole/concept-reference' xlink:from='disclosures_CashAndCashEquivalentsSubclassifications' xlink:to='disclosures_CashAndCashEquivalentsSubclassifications_lbl' />
    <reference xlink:type='resource' xlink:label='disclosures_CashAndCashEquivalentsSubclassifications_lbl' xlink:role='http://accounting.auditchain.finance/conceptual-model/cm-roles/roles/template'>
        <rpart:Title>Cash and Cash Equivalent Subclassifications</rpart:Title>
        <rpart:Description>Cash and cash equivalent subclassifications roll up</rpart:Description>
        <rpart:Level>4</rpart:Level>
        <rpart:TemplateForDisclosure>http://accounting.auditchain.finance/reporting-scheme/mini/templates/library/1611-001-CashAndCashEquivalentsSubclassifications/Instance.xml</rpart:TemplateForDisclosure>
    </reference>
  </referenceLink>
 
  <referenceLink xlink:type='extended' xlink:role='http://www.xbrl.org/2003/role/link'>
    <loc xlink:type='locator' xlink:href='../disclosures-topics/disclosures.xsd#disclosures_CashAndCashEquivalentsRollForward' xlink:label='disclosures_CashAndCashEquivalentsRollForward' />
    <referenceArc xlink:type='arc' xlink:arcrole='http://www.xbrl.org/2003/arcrole/concept-reference' xlink:from='disclosures_CashAndCashEquivalentsRollForward' xlink:to='disclosures_CashAndCashEquivalentsRollForward_lbl' />
    <reference xlink:type='resource' xlink:label='disclosures_CashAndCashEquivalentsRollForward_lbl' xlink:role='http://accounting.auditchain.finance/conceptual-model/cm-roles/roles/template'>
        <rpart:Title>Cash and Cash Equivalent Roll Forward</rpart:Title>
        <rpart:Description>Cash and cash equivalent roll forward</rpart:Description>
        <rpart:Level>4</rpart:Level>
        <rpart:TemplateForDisclosure>http://accounting.auditchain.finance/reporting-scheme/mini/templates/library/1612-001-CashAndCashEquivalentsRollForward/Instance.xml</rpart:TemplateForDisclosure>
    </reference>
  </referenceLink>
 
  <referenceLink xlink:type='extended' xlink:role='http://www.xbrl.org/2003/role/link'>
    <loc xlink:type='locator' xlink:href='../disclosures-topics/disclosures.xsd#disclosures_ReceivablesSubclassifications' xlink:label='disclosures_ReceivablesSubclassifications' />
    <referenceArc xlink:type='arc' xlink:arcrole='http://www.xbrl.org/2003/arcrole/concept-reference' xlink:from='disclosures_ReceivablesSubclassifications' xlink:to='disclosures_ReceivablesSubclassifications_lbl' />
    <reference xlink:type='resource' xlink:label='disclosures_ReceivablesSubclassifications_lbl' xlink:role='http://accounting.auditchain.finance/conceptual-model/cm-roles/roles/template'>
        <rpart:Title>Receivables Subclassifications Roll Up</rpart:Title>
        <rpart:Description>Receivables, subclassifications roll up</rpart:Description>
        <rpart:Level>4</rpart:Level>
        <rpart:TemplateForDisclosure>http://accounting.auditchain.finance/reporting-scheme/mini/templates/library/1621-001-ReceivablesSubclassifications/Instance.xml</rpart:TemplateForDisclosure>
    </reference>
  </referenceLink>
 
  <referenceLink xlink:type='extended' xlink:role='http://www.xbrl.org/2003/role/link'>
    <loc xlink:type='locator' xlink:href='../disclosures-topics/disclosures.xsd#disclosures_ReceivablesRollForward' xlink:label='disclosures_ReceivablesRollForward' />
    <referenceArc xlink:type='arc' xlink:arcrole='http://www.xbrl.org/2003/arcrole/concept-reference' xlink:from='disclosures_ReceivablesRollForward' xlink:to='disclosures_ReceivablesRollForward_lbl' />
    <reference xlink:type='resource' xlink:label='disclosures_ReceivablesRollForward_lbl' xlink:role='http://accounting.auditchain.finance/conceptual-model/cm-roles/roles/template'>
        <rpart:Title>Receivables Roll Forward</rpart:Title>
        <rpart:Description>Receivables, gross and net roll up</rpart:Description>
        <rpart:Level>4</rpart:Level>
        <rpart:TemplateForDisclosure>http://accounting.auditchain.finance/reporting-scheme/mini/templates/library/1622-001-ReceivablesRollForward/Instance.xml</rpart:TemplateForDisclosure>
    </reference>
  </referenceLink>
 
  <referenceLink xlink:type='extended' xlink:role='http://www.xbrl.org/2003/role/link'>
    <loc xlink:type='locator' xlink:href='../disclosures-topics/disclosures.xsd#disclosures_InventoriesSubclassifications' xlink:label='disclosures_InventoriesSubclassifications' />
    <referenceArc xlink:type='arc' xlink:arcrole='http://www.xbrl.org/2003/arcrole/concept-reference' xlink:from='disclosures_InventoriesSubclassifications' xlink:to='disclosures_InventoriesSubclassifications_lbl' />
    <reference xlink:type='resource' xlink:label='disclosures_InventoriesSubclassifications_lbl' xlink:role='http://accounting.auditchain.finance/conceptual-model/cm-roles/roles/template'>
        <rpart:Title>Inventory Subclassifications Roll Up</rpart:Title>
        <rpart:Description>Inventory subclassifications roll up</rpart:Description>
        <rpart:Level>4</rpart:Level>
        <rpart:TemplateForDisclosure>http://accounting.auditchain.finance/reporting-scheme/mini/templates/library/1631-001-InventoriesSubclassifications/Instance.xml</rpart:TemplateForDisclosure>
    </reference>
  </referenceLink>
 
  <referenceLink xlink:type='extended' xlink:role='http://www.xbrl.org/2003/role/link'>
    <loc xlink:type='locator' xlink:href='../disclosures-topics/disclosures.xsd#disclosures_InventoriesRollForward' xlink:label='disclosures_InventoriesRollForward' />
    <referenceArc xlink:type='arc' xlink:arcrole='http://www.xbrl.org/2003/arcrole/concept-reference' xlink:from='disclosures_InventoriesRollForward' xlink:to='disclosures_InventoriesRollForward_lbl' />
    <reference xlink:type='resource' xlink:label='disclosures_InventoriesRollForward_lbl' xlink:role='http://accounting.auditchain.finance/conceptual-model/cm-roles/roles/template'>
        <rpart:Title>Inventories Roll Forward</rpart:Title>
        <rpart:Description>Inventories roll forward</rpart:Description>
        <rpart:Level>4</rpart:Level>
        <rpart:TemplateForDisclosure>http://accounting.auditchain.finance/reporting-scheme/mini/templates/library/1632-001-InventoriesRollForward/Instance.xml</rpart:TemplateForDisclosure>
    </reference>
  </referenceLink>
 
  <referenceLink xlink:type='extended' xlink:role='http://www.xbrl.org/2003/role/link'>
    <loc xlink:type='locator' xlink:href='../disclosures-topics/disclosures.xsd#disclosures_FinishedGoodsSubclassifications' xlink:label='disclosures_FinishedGoodsSubclassifications' />
    <referenceArc xlink:type='arc' xlink:arcrole='http://www.xbrl.org/2003/arcrole/concept-reference' xlink:from='disclosures_FinishedGoodsSubclassifications' xlink:to='disclosures_FinishedGoodsSubclassifications_lbl' />
    <reference xlink:type='resource' xlink:label='disclosures_FinishedGoodsSubclassifications_lbl' xlink:role='http://accounting.auditchain.finance/conceptual-model/cm-roles/roles/template'>
        <rpart:Title>Finished Goods Subclassifications Roll Up</rpart:Title>
        <rpart:Description>Finished goods inventory subclassifications roll up</rpart:Description>
        <rpart:Level>4</rpart:Level>
        <rpart:TemplateForDisclosure>http://accounting.auditchain.finance/reporting-scheme/mini/templates/library/1633-001-FinishedGoodsSubclassifications/Instance.xml</rpart:TemplateForDisclosure>
    </reference>
  </referenceLink>
 
  <referenceLink xlink:type='extended' xlink:role='http://www.xbrl.org/2003/role/link'>
    <loc xlink:type='locator' xlink:href='../disclosures-topics/disclosures.xsd#disclosures_PropertyPlantAndEquipmentNetSubclassifications' xlink:label='disclosures_PropertyPlantAndEquipmentNetSubclassifications' />
    <referenceArc xlink:type='arc' xlink:arcrole='http://www.xbrl.org/2003/arcrole/concept-reference' xlink:from='disclosures_PropertyPlantAndEquipmentNetSubclassifications' xlink:to='disclosures_PropertyPlantAndEquipmentNetSubclassifications_lbl' />
    <reference xlink:type='resource' xlink:label='disclosures_PropertyPlantAndEquipmentNetSubclassifications_lbl' xlink:role='http://accounting.auditchain.finance/conceptual-model/cm-roles/roles/template'>
        <rpart:Title>Property, Plant, and Equipment Subclassifications</rpart:Title>
        <rpart:Description>Property, plant, and equipment subclassifications roll up</rpart:Description>
        <rpart:Level>4</rpart:Level>
        <rpart:TemplateForDisclosure>http://accounting.auditchain.finance/reporting-scheme/mini/templates/library/1640-001-PropertyPlantEquipmentSubclassifications/Instance.xml</rpart:TemplateForDisclosure>
    </reference>
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  <referenceLink xlink:type='extended' xlink:role='http://www.xbrl.org/2003/role/link'>
    <loc xlink:type='locator' xlink:href='../disclosures-topics/disclosures.xsd#disclosures_PropertyPlantAndEquipmentNetRollForward' xlink:label='disclosures_PropertyPlantAndEquipmentNetRollForward' />
    <referenceArc xlink:type='arc' xlink:arcrole='http://www.xbrl.org/2003/arcrole/concept-reference' xlink:from='disclosures_PropertyPlantAndEquipmentNetRollForward' xlink:to='disclosures_PropertyPlantAndEquipmentNetRollForward_lbl' />
    <reference xlink:type='resource' xlink:label='disclosures_PropertyPlantAndEquipmentNetRollForward_lbl' xlink:role='http://accounting.auditchain.finance/conceptual-model/cm-roles/roles/template'>
        <rpart:Title>Property, Plant, and Equipment Roll Forward</rpart:Title>
        <rpart:Description>Property, plant, and equipment roll forward</rpart:Description>
        <rpart:Level>4</rpart:Level>
        <rpart:TemplateForDisclosure>http://accounting.auditchain.finance/reporting-scheme/mini/templates/library/1645-001-PropertyPlantEquipmentRollForward/Instance.xml</rpart:TemplateForDisclosure>
    </reference>
  </referenceLink>
 
  <referenceLink xlink:type='extended' xlink:role='http://www.xbrl.org/2003/role/link'>
    <loc xlink:type='locator' xlink:href='../disclosures-topics/disclosures.xsd#disclosures_AccountsPayableSubclassifications' xlink:label='disclosures_AccountsPayableSubclassifications' />
    <referenceArc xlink:type='arc' xlink:arcrole='http://www.xbrl.org/2003/arcrole/concept-reference' xlink:from='disclosures_AccountsPayableSubclassifications' xlink:to='disclosures_AccountsPayableSubclassifications_lbl' />
    <reference xlink:type='resource' xlink:label='disclosures_AccountsPayableSubclassifications_lbl' xlink:role='http://accounting.auditchain.finance/conceptual-model/cm-roles/roles/template'>
        <rpart:Title>Accounts Payable Subclassifications Roll Up</rpart:Title>
        <rpart:Description>Accounts payable subclassifications</rpart:Description>
        <rpart:Level>4</rpart:Level>
        <rpart:TemplateForDisclosure>http://accounting.auditchain.finance/reporting-scheme/mini/templates/library/1711-001-AccountsPayableSubclassifications/Instance.xml</rpart:TemplateForDisclosure>
    </reference>
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  <referenceLink xlink:type='extended' xlink:role='http://www.xbrl.org/2003/role/link'>
    <loc xlink:type='locator' xlink:href='../disclosures-topics/disclosures.xsd#disclosures_AccountsPayableRollForward' xlink:label='disclosures_AccountsPayableRollForward' />
    <referenceArc xlink:type='arc' xlink:arcrole='http://www.xbrl.org/2003/arcrole/concept-reference' xlink:from='disclosures_AccountsPayableRollForward' xlink:to='disclosures_AccountsPayableRollForward_lbl' />
    <reference xlink:type='resource' xlink:label='disclosures_AccountsPayableRollForward_lbl' xlink:role='http://accounting.auditchain.finance/conceptual-model/cm-roles/roles/template'>
        <rpart:Title>Accounts Payable Roll Forward</rpart:Title>
        <rpart:Description>Accounts payable roll forward</rpart:Description>
        <rpart:Level>4</rpart:Level>
        <rpart:TemplateForDisclosure>http://accounting.auditchain.finance/reporting-scheme/mini/templates/library/1712-001-AccountsPayableRollForward/Instance.xml</rpart:TemplateForDisclosure>
    </reference>
  </referenceLink>
 
  <referenceLink xlink:type='extended' xlink:role='http://www.xbrl.org/2003/role/link'>
    <loc xlink:type='locator' xlink:href='../disclosures-topics/disclosures.xsd#disclosures_LongTermDebtSubclassifications' xlink:label='disclosures_LongTermDebtSubclassifications' />
    <referenceArc xlink:type='arc' xlink:arcrole='http://www.xbrl.org/2003/arcrole/concept-reference' xlink:from='disclosures_LongTermDebtSubclassifications' xlink:to='disclosures_LongTermDebtSubclassifications_lbl' />
    <reference xlink:type='resource' xlink:label='disclosures_LongTermDebtSubclassifications_lbl' xlink:role='http://accounting.auditchain.finance/conceptual-model/cm-roles/roles/template'>
        <rpart:Title>Long-term Debt Subclassifications Roll Up</rpart:Title>
        <rpart:Description>Long-term debt subclassifications roll up</rpart:Description>
        <rpart:Level>4</rpart:Level>
        <rpart:TemplateForDisclosure>http://accounting.auditchain.finance/reporting-scheme/mini/templates/library/1721-001-LongTermDebtSubclassifications/Instance.xml</rpart:TemplateForDisclosure>
    </reference>
  </referenceLink>
 
  <referenceLink xlink:type='extended' xlink:role='http://www.xbrl.org/2003/role/link'>
    <loc xlink:type='locator' xlink:href='../disclosures-topics/disclosures.xsd#disclosures_LongTermDebtRollForward' xlink:label='disclosures_LongTermDebtRollForward' />
    <referenceArc xlink:type='arc' xlink:arcrole='http://www.xbrl.org/2003/arcrole/concept-reference' xlink:from='disclosures_LongTermDebtRollForward' xlink:to='disclosures_LongTermDebtRollForward_lbl' />
    <reference xlink:type='resource' xlink:label='disclosures_LongTermDebtRollForward_lbl' xlink:role='http://accounting.auditchain.finance/conceptual-model/cm-roles/roles/template'>
        <rpart:Title>Long-term Debt Roll Forward</rpart:Title>
        <rpart:Description>Long-term debt roll forward</rpart:Description>
        <rpart:Level>4</rpart:Level>
        <rpart:TemplateForDisclosure>http://accounting.auditchain.finance/reporting-scheme/mini/templates/library/1722-001-LongTermDebtRollForward/Instance.xml</rpart:TemplateForDisclosure>
    </reference>
  </referenceLink>
 
  <referenceLink xlink:type='extended' xlink:role='http://www.xbrl.org/2003/role/link'>
    <loc xlink:type='locator' xlink:href='../disclosures-topics/disclosures.xsd#disclosures_LongTermDebtMaturities' xlink:label='disclosures_LongTermDebtMaturities' />
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