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<url><loc>https://stock.noler.com/us/stock/upwk/finite-lived-intangible-assets-gross</loc></url>
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<url><loc>https://stock.noler.com/us/stock/upwk/foreign-currency-transaction-gain-loss-before-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/foreign-pretax-income</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/form-144-stocks</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/form-n-port-stocks</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/gain-loss-on-sale-of-property-plant-equipment</loc></url>
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<url><loc>https://stock.noler.com/us/stock/upwk/general-and-administrative-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/goodwill</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/goodwill-acquired</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/goodwill-impairment-loss</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/goodwill-purchase-accounting-adjustments</loc></url>
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<url><loc>https://stock.noler.com/us/stock/upwk/gross-margin</loc></url>
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<url><loc>https://stock.noler.com/us/stock/upwk/increase-decrease-in-accounts-payable</loc></url>
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<url><loc>https://stock.noler.com/us/stock/upwk/increase-decrease-in-prepaid-deferred-expense-and-other-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/increase-decrease-in-restricted-cash</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/increase-in-restricted-cash</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/incremental-common-shares-attributable-to-call-options-and-warrants</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/incremental-common-shares-attributable-to-conversion-of-debt-securities</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/incremental-common-shares-attributable-to-equity-unit-purchase-agreements</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/incremental-common-shares-attributable-to-share-based-payment-arrangements</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/insider-transactions</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/interest-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/interest-expense-debt-excluding-amortization</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/interest-expense-on-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/interest-income-expense-net</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/interest-income-expense-nonoperating-net</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/interest-on-convertible-debt-net-of-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/interest-paid-net</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/investing-cash-flow</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/investment-income-interest</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/iran-activity-notices-irannotice</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/issuance-of-stock-and-warrants-for-services-or-claims</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/late-filing-notices-nt-10-k</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/lessee-operating-lease-liability-payments-remainder-of-fiscal-year</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/lessee-operating-lease-liability-undiscounted-excess-amount</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/lessor-operating-lease-payments-to-be-received</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/letters-of-credit-outstanding-amount</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/line-of-credit</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/line-of-credit-facility-maximum-borrowing-capacity</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/long-term-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/market-cap</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/marketable-securities-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/material-contracts</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/maturities-of-available-for-sale-securities</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/money-market-funds-at-carrying-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/net-change-in-cash</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/net-income</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/net-income-loss-available-to-common-stockholders-basic</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/net-income-loss-available-to-common-stockholders-diluted</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/net-margin</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/news</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/non-peo-neo-avg-comp-actually-paid-amt</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/non-peo-neo-avg-total-comp-amt</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/number-of-operating-segments</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/number-of-reportable-segments</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/oci-available-for-sale-adjustment-net-of-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/oci-available-for-sale-adjustment-net-of-tax-2</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/operating-cash-flow</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/operating-expenses</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/operating-income</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/operating-lease-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/operating-lease-cost</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/operating-lease-impairment-loss</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/operating-lease-liability</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/operating-lease-liability-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/operating-lease-liability-noncurrent</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/operating-lease-payments</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/operating-lease-payments-due</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/operating-lease-payments-due-2</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/operating-lease-payments-due-after-year-five</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/operating-lease-payments-due-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/operating-lease-payments-due-future-minimum-sublease-rentals</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/operating-lease-payments-due-in-five-years</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/operating-lease-payments-due-in-four-years</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/operating-lease-payments-due-in-three-years</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/operating-lease-payments-due-in-two-years</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/operating-lease-payments-due-next-twelve-months</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/operating-lease-payments-due-thereafter</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/operating-lease-payments-due-year-five</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/operating-lease-payments-due-year-four</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/operating-lease-payments-due-year-three</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/operating-lease-payments-due-year-two</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/operating-lease-right-of-use-asset-amortization-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/operating-lease-weighted-average-discount-rate-percent</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/operating-leases-future-minimum-payments-remainder-of-fiscal-year</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/operating-leases-rent-expense-net</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/operating-margin</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/options-activity</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/other-accrued-liabilities-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/other-noncurrent-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/other-noncurrent-liabilities</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/other-nonoperating-income-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/other-restructuring-costs</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/outstanding-bonds</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/paid-in-capital-equity-component-of-convertible-debt-subsequent-adjustments</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/paid-in-capital-shares-issued-issuance-costs</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/paid-in-capital-stock-compensation</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/paid-in-capital-warrant-issued</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/patents-active</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/payments-for-restructuring</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/payments-of-debt-extinguishment-costs</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/payments-of-debt-issuance-costs</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/payments-to-acquire-available-for-sale-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/payments-to-acquire-intangible-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/payments-to-acquire-marketable-securities</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/payments-to-develop-software</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/pb-ratio</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/pe-ratio</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/peer-group-total-shareholder-rtn-amt</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/peo-actually-paid-comp-amt</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/peo-total-comp-amt</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/pre-tax-margin</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/preferred-shares-facts</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/preferred-stock-par-or-stated-value-per-share</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/preferred-stock-redemption-premium</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/preferred-stock-shares-authorized</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/prepaid-expense-and-other-assets-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/pretax-income</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/pretax-income-domestic</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/previous-etf-holding-it</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/price-fcf-ratio</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/proceeds-from-convertible-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/proceeds-from-debt-net-of-issuance-costs</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/proceeds-from-issuance-initial-public-offering</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/proceeds-from-issuance-of-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/proceeds-from-issuance-of-redeemable-convertible-preferred-stock</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/proceeds-from-lines-of-credit</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/proceeds-from-sale-and-maturity-of-marketable-securities</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/proceeds-from-sale-of-available-for-sale-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/proceeds-from-stock-options-exercised</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/proceeds-from-stock-plans</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/proceeds-from-warrant-exercises</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/profit-breakdown</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/profit-loss</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/property-plant-and-equipment-gross</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/property-plant-equipment</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/provision-for-doubtful-accounts</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/provision-for-loan-lease-and-other-losses</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/ps-ratio</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/public-float</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/quick-ratio</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/repayments-of-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/research-and-development</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/restricted-cash</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/restricted-cash-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/restricted-cash-noncurrent</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/restructuring-and-related-cost-incurred-cost</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/restructuring-and-related-cost-number-of-positions-eliminated-period-percent</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/restructuring-charges</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/restructuring-reserve</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/restructuring-reserve-settled-without-cash</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/retained-earnings</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/return-on-tangible-equity</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/revenue</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/revenue-breakdown</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/revenue-remaining-performance-obligation</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/right-of-use-asset-obtained-in-exchange-for-operating-lease-liability</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/roa</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/roe</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/roi</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/sale-of-stock-consideration-received-on-transaction</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/scorecard</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/sec-comment-letters-upload</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/sec-enforcement-actions</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/sec-filings-10-q</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/sec-filings-25-nse</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/sec-filings-8-k</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/sec-filings-px14a6g</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/sec-filings-s-4</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/secondary-offerings</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/selling-and-marketing-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/severance-costs</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/share-based-goods-and-nonemployee-services-transaction-quantity-of-securities-issued</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/shareholders-equity</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/shares-authorized</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/shares-issued</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/shares-outstanding</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/short-sale-volume</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/stock-award-fair-value-assumptions-expected-dividend-rate</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/stock-award-number-of-shares-available-for-grant</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/stock-award-options-exercises-in-period-average-exercise-price</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/stock-award-options-forfeitures-in-period-average-exercise-price</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/stock-award-options-grants-in-period-average-exercise-price</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/stock-based-compensation</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/stock-compensation-tax-benefit-from-compensation-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/stock-compensation-unrecognized-cost-stock-options</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/stock-issued-new-shares-sold</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/stock-issued-shares-issued-for-options-exercised</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/stock-issued-shares-issued-shares-espps</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/stock-issued-shares-issued-value-conversion-of-convertible-securities</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/stock-issued-shares-issued-value-espp</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/stock-issued-shares-issued-value-restricted-stock-award-forfeitures</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/stock-issued-shares-issued-value-restricted-stock-award-gross</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/stock-issued-shares-issued-value-stock-options-exercised</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/stock-options-exercisable-intrinsic-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/stock-options-forfeitures-in-period</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/stock-options-grants-in-period-grant-date-fair-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/stock-options-grants-in-period-gross</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/stock-options-outstanding-average-exercise-price</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/stock-options-outstanding-intrinsic-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/stock-options-outstanding-number</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/stock-options-vested-and-expected-to-vest-exercisable-aggregate-intrinsic-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/stock-options-vested-and-expected-to-vest-exercisable-average-exercise-price</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/stock-options-vested-and-expected-to-vest-exercisable-number</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/stock-options-vested-and-expected-to-vest-outstanding-aggregate-intrinsic-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/stock-options-vested-and-expected-to-vest-outstanding-average-exercise-price</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/stock-options-vested-and-expected-to-vest-outstanding-number</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/stock-repurchase-program-authorized-amount</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/stock-splits</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/sublease-income</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/subsidiaries</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/tax-rate-reconciliation-at-federal-statutory-income-tax-rate</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/tax-rate-reconciliation-change-in-deferred-tax-assets-valuation-allowance</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/tax-rate-reconciliation-change-in-enacted-tax-rate</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/tax-rate-reconciliation-fdii-amount</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/tax-rate-reconciliation-fdii-percent</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/tax-rate-reconciliation-nondeductible-expense-other</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/tax-rate-reconciliation-nondeductible-expense-research-and-development</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/tax-rate-reconciliation-nondeductible-expense-share-based-compensation-cost</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/tax-rate-reconciliation-other-adjustments</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/tax-rate-reconciliation-share-based-compensation-excess-tax-benefit-amount</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/tax-rate-reconciliation-state-and-local-income-taxes</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/tax-rate-reconciliation-tax-contingencies</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/tax-rate-reconciliation-tax-credits-research</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/tax-reconciliation-change-in-deferred-tax-assets-valuation-allowance</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/tax-reconciliation-nondeductible-expense-other</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/tax-reconciliation-nondeductible-expense-share-based-compensation-cost</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/tax-reconciliation-other-adjustments</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/tax-reconciliation-state-and-local-income-taxes</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/tax-reconciliation-tax-contingencies</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/tax-reconciliation-tax-credits-research</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/tax-withholding-on-stock-awards</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/taxes-payable-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/temporary-equity-carrying-amount-attributable-to-parent</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/temporary-equity-elimination-as-partof-reorganization</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/temporary-equity-liquidation-preference</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/temporary-equity-par-or-stated-value-per-share</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/temporary-equity-shares-authorized</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/temporary-equity-shares-issued</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/temporary-equity-shares-outstanding</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/total-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/total-liabilities</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/total-liabilities-and-equity</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/total-long-term-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/total-shareholder-rtn-amt</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/treasury-stock-acquired-average-cost-per-share</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/treasury-stock-common-shares</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/treasury-stock-common-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/undistributed-earnings-loss-allocated-to-participating-securities-basic</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/unrecognized-tax-benefits</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/utb-decrease-from-current-year-positions</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/utb-decrease-from-prior-year-positions</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/utb-income-tax-penalties-and-interest-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/utb-increase-from-current-year-positions</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/utb-increase-from-prior-year-positions</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/utb-reduction-from-statute-lapse</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/utb-that-would-impact-effective-tax-rate</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/valuation-allowance-deferred-tax-asset-change-in-amount</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/variable-lease-cost</loc></url>
<url><loc>https://stock.noler.com/us/stock/upwk/weighted-average-number-of-share-outstanding-basic-and-diluted</loc></url>
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