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<url><loc>https://stock.noler.com/us/stock/frtsf/finite-lived-intangible-assets-amortization-expense-year-five</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/finite-lived-intangible-assets-amortization-expense-year-four</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/finite-lived-intangible-assets-amortization-expense-year-three</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/finite-lived-intangible-assets-amortization-expense-year-two</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/foreign-currency-exchange-rate-translation</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/foreign-currency-transaction-gain-loss-before-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/foreign-currency-transaction-gain-loss-unrealized</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/foreign-earnings</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/foreign-income-tax-expense-benefit</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/foreign-pretax-income</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/form-144-stocks</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/form-n-port-stocks</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/gain-loss-on-derivative-instruments-net-pretax</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/gain-loss-on-sale-of-business</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/gain-loss-on-sale-of-derivatives</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/gain-loss-on-sale-of-properties</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/gain-loss-on-sale-of-property-plant-equipment</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/gains-losses-on-extinguishment-of-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/goodwill</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/goodwill-acquired</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/goodwill-foreign-currency-translation-gain-loss</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/goodwill-impairment-loss</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/goodwill-written-off-related-to-sale-of-business-unit</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/graph</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/gross-margin</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/included-in-etf</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/income-loss-from-equity-method-investments</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/income-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/income-tax-at-federal-statutory-rate</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/income-tax-paid-federal-after-refund-received</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/income-tax-paid-foreign-after-refund-received</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/income-taxes-paid</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/income-taxes-paid-2</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/income-taxes-receivable</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/increase-decrease-in-accounts-payable-and-other-operating-liabilities</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/increase-decrease-in-accounts-receivable-and-other-operating-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/increase-decrease-in-inventories</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/increase-decrease-in-operating-capital</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/increase-decrease-in-other-operating-capital-net</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/increase-decrease-in-other-regulatory-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/increase-decrease-in-prepaid-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/increase-decrease-in-regulatory-assets-and-liabilities</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/increase-decrease-in-regulatory-liabilities</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/incremental-common-shares-attributable-to-conversion-of-preferred-stock</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/incremental-common-shares-attributable-to-share-based-payment-arrangements</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/insider-transactions</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/intangible-assets-gross-excluding-goodwill</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/intangible-assets-net-excluding-goodwill</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/interest-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/interest-expense-long-term-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/interest-expense-nonoperating</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/interest-expense-short-term-borrowings</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/interest-income-expense-nonoperating-net</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/interest-paid</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/interest-paid-net</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/interest-payable-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/investing-cash-flow</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/investment-income-interest</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/iran-activity-notices-irannotice</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/jointly-owned-utility-plant-gross-ownership-amount-of-plant-in-service</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/jointly-owned-utility-plant-net-ownership-amount</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/jointly-owned-utility-plant-ownership-amount-of-plant-accumulated-depreciation</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/late-filing-notices-nt-10-k</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/lease-and-rental-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/lease-cost</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/lessee-operating-lease-liability-payments-remainder-of-fiscal-year</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/lessee-operating-lease-liability-undiscounted-excess-amount</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/letters-of-credit-outstanding-amount</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/level-3-asset-transfers-out-of-level</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/liabilities-fair-value-disclosure</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/liabilities-of-disposal-group-including-discontinued-operation-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/line-of-credit-facility-maximum-borrowing-capacity</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/line-of-credit-facility-remaining-borrowing-capacity</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/long-term-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/market-cap</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/material-contracts</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/minority-interest</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/minority-interest-decrease-from-distributions-to-noncontrolling-interest-holders</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/net-cash-from-discontinued-operations</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/net-change-in-cash</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/net-income-loss-attributable-to-noncontrolling-interest</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/net-income-loss-attributable-to-parent-diluted</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/net-income-loss-available-to-common-stockholders-basic</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/net-income-loss-available-to-common-stockholders-diluted</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/net-margin</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/net-periodic-defined-benefits-expense-reversal-of-expense-excluding-service-cost-component</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/news</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/noncontrolling-interest-decrease-from-deconsolidation</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/noncontrolling-interest-increase-from-subsidiary-equity-issuance</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/number-of-reporting-units</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/oci-available-for-sale-adjustment-net-of-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/oci-available-for-sale-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/oci-before-reclassifications-net-of-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/oci-derivatives-qualifying-as-hedges-net-of-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/oci-derivatives-qualifying-as-hedges-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/oci-foreign-currency-transaction-and-translation-gain-loss-arising-net-of-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/oci-foreign-currency-transaction-and-translation-reclassification-adjustment-from-aoci-realized-upon-sale-or-liquidation-net-of-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/oci-foreign-currency-translation-adjustment-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/oci-net-of-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/oci-net-of-tax-2</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/oci-other-net-of-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/oci-pension-and-other-postretirement-benefit-plans-adjustment-net-of-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/oci-reclassification-adjustment-from-aoci-pension-and-other-postretirement-benefit-plans-for-net-gain-loss-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/oil-and-gas-sales-payable-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/operating-cash-flow</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/operating-expenses</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/operating-income</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/operating-lease-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/operating-lease-cost</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/operating-lease-liability</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/operating-lease-liability-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/operating-lease-liability-noncurrent</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/operating-lease-payments</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/operating-lease-payments-due</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/operating-lease-payments-due-2</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/operating-lease-payments-due-after-year-five</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/operating-lease-payments-due-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/operating-lease-payments-due-in-five-years</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/operating-lease-payments-due-in-four-years</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/operating-lease-payments-due-in-three-years</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/operating-lease-payments-due-in-two-years</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/operating-lease-payments-due-next-twelve-months</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/operating-lease-payments-due-thereafter</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/operating-lease-payments-due-year-five</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/operating-lease-payments-due-year-four</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/operating-lease-payments-due-year-three</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/operating-lease-payments-due-year-two</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/operating-lease-weighted-average-discount-rate-percent</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/operating-margin</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/options-activity</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/other-amortization-of-deferred-charges</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/other-assets-fair-value-disclosure</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/other-assets-miscellaneous-noncurrent</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/other-current-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/other-income</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/other-long-term-investments</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/other-noncurrent-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/other-noncurrent-liabilities</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/other-nonoperating-income</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/other-nonoperating-income-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/other-operating-activities-cash-flow-statement</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/other-operating-income</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/other-sundry-liabilities-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/other-sundry-liabilities-noncurrent</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/outstanding-bonds</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/paid-in-capital-stock-compensation</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/patents-active</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/payments-for-proceeds-from-other-investing-activities</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/payments-of-dividends-minority-interest</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/payments-of-dividends-preferred-stock-and-preference-stock</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/payments-to-acquire-additional-interest-in-subsidiaries</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/payments-to-acquire-equity-method-investments</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/payments-to-acquire-intangible-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/payments-to-acquire-productive-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/pb-ratio</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/pe-ratio</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/pension-and-other-postretirement-and-postemployment-benefit-plans-liabilities-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/pension-and-other-postretirement-benefit-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/pension-and-other-postretirement-defined-benefit-plans-liabilities-noncurrent</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/postemployment-benefits-liability-noncurrent</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/pre-tax-margin</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/preferred-shares-facts</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/preferred-stock-dividends-and-other-adjustments</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/preferred-stock-shares-issued</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/preferred-stock-shares-outstanding</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/preferred-stock-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/preferred-stock-value-outstanding</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/prepaid-expense-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/pretax-income</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/pretax-income-domestic</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/previous-etf-holding-it</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/price-fcf-ratio</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/proceeds-from-contribution-in-aid-of-construction</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/proceeds-from-divestiture-of-businesses</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/proceeds-from-divestiture-of-businesses-net-of-cash-divested</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/proceeds-from-income-tax-refunds</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/proceeds-from-issuance-of-private-placement</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/proceeds-from-lines-of-credit</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/proceeds-from-minority-shareholders</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/proceeds-from-payments-for-other-financing-activities</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/proceeds-from-repayments-of-lines-of-credit</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/proceeds-from-repayments-of-other-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/proceeds-from-repayments-of-short-term-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/proceeds-from-repayments-of-short-term-debt-maturing-in-three-months-or-less</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/proceeds-from-sale-of-productive-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/proceeds-from-stock-issued</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/proceeds-from-stock-options-exercised</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/profit-breakdown</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/profit-loss</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/provision-for-doubtful-accounts</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/ps-ratio</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/public-utilities-allowance-for-funds-used-during-construction-capitalized-cost-of-equity</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/public-utilities-allowance-for-funds-used-during-construction-capitalized-interest</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/public-utilities-inventory</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/public-utilities-property-plant-and-equipment-accumulated-depreciation</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/public-utilities-property-plant-and-equipment-disclosure-of-composite-depreciation-rate-for-plants-in-service</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/public-utilities-property-plant-and-equipment-net</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/public-utilities-property-plant-and-equipment-plant-in-service</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/purchase-obligation</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/purchase-obligation-due-after-fifth-year</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/purchase-obligation-due-in-fifth-year</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/purchase-obligation-due-in-fourth-year</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/purchase-obligation-due-in-next-twelve-months</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/purchase-obligation-due-in-second-year</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/purchase-obligation-due-in-third-year</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/quick-ratio</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/regulatory-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/regulatory-assets-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/regulatory-assets-noncurrent</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/regulatory-liabilities</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/regulatory-liability-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/regulatory-liability-noncurrent</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/related-party-transaction-amounts-of-transaction</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/remaining-amounts-of-regulatory-assets-for-which-no-return-on-investment-during-recovery-period-is-provided</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/repayments-of-lines-of-credit</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/repayments-of-long-term-debt-and-capital-securities</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/retained-earnings</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/return-on-tangible-equity</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/revenue</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/revenue-breakdown</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/revenue-from-contract-with-customer-excluding-assessed-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/right-of-use-asset-obtained-in-exchange-for-operating-lease-liability</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/roa</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/roe</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/roi</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/scorecard</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/sec-comment-letters-upload</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/sec-enforcement-actions</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/sec-filings-10-q</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/sec-filings-25-nse</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/sec-filings-8-k</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/sec-filings-px14a6g</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/sec-filings-s-4</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/secondary-offerings</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/share-price</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/shareholders-equity</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/shares-issued</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/shares-outstanding</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/short-sale-volume</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/short-term-borrowings</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/stock-award-options-exercises-in-period-average-exercise-price</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/stock-award-options-grants-in-period-average-exercise-price</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/stock-based-compensation</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/stock-compensation-unrecognized-cost-stock-options</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/stock-issued-new-shares-sold</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/stock-issued-shares-issued-for-options-exercised</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/stock-options-exercisable-average-exercise-price</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/stock-options-exercisable-intrinsic-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/stock-options-exercisable-number</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/stock-options-exercises-in-period-total-intrinsic-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/stock-options-forfeitures-and-expirations-in-period</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/stock-options-forfeitures-and-expirations-in-period-average-exercise-price</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/stock-options-grants-in-period-grant-date-fair-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/stock-options-grants-in-period-gross</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/stock-options-nonvested-grant-date-fair-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/stock-options-nonvested-number-of-shares</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/stock-options-nonvested-options-forfeited-grant-date-fair-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/stock-options-nonvested-options-forfeited-number-of-shares</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/stock-options-outstanding-average-exercise-price</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/stock-options-outstanding-intrinsic-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/stock-options-outstanding-number</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/stock-options-vested-and-expected-to-vest-outstanding-average-exercise-price</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/stock-options-vested-and-expected-to-vest-outstanding-number</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/stock-options-vested-grant-date-fair-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/stock-options-vested-in-period-fair-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/stock-options-vested-number-of-shares</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/stock-redeemed-or-called-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/stock-splits</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/stockholders-equity-including-portion-attributable-to-noncontrolling-interest</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/stockholders-equity-other</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/subsidiaries</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/tax-rate-reconciliation-at-federal-statutory-income-tax-rate</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/tax-rate-reconciliation-other-adjustments</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/tax-rate-reconciliation-state-and-local-income-taxes</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/tax-reconciliation-change-in-deferred-tax-assets-valuation-allowance</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/tax-reconciliation-change-in-enacted-tax-rate</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/tax-reconciliation-disposition-of-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/tax-reconciliation-disposition-of-business</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/tax-reconciliation-foreign-income-tax-rate-differential</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/tax-reconciliation-other-adjustments</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/tax-reconciliation-state-and-local-income-taxes</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/tax-reconciliation-tax-credits</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/total-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/total-liabilities</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/total-liabilities-and-equity</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/unbilled-receivables-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/unrealized-gain-loss-on-investments</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/unrealized-gain-loss-on-marketable-securities-cost-method-investments-and-other-investments</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/unrecognized-tax-benefits</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/utb-decrease-from-prior-year-positions</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/utb-increase-from-current-year-positions</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/utb-increase-from-prior-year-positions</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/utb-interest-on-income-taxes-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/utb-that-would-impact-effective-tax-rate</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/value-of-shares-issued-for-acquisitions</loc></url>
<url><loc>https://stock.noler.com/us/stock/frtsf/variable-lease-cost</loc></url>
</urlset>
