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  <url><loc>https://stock.noler.com/us/stock/frtsf/eps</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/weighted-average-number-of-diluted-shares-outstanding</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/common-stock-dividends-per-share-declared</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/amount-of-dilutive-securities-stock-options-and-restrictive-stock-units</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/cost-of-goods-and-services-sold</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/operating-expenses</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/other-operating-income</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/defined-contribution-plan-cost-recognized</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/variable-lease-cost</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/lease-cost</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/amortization-of-intangible-assets</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/finance-lease-right-of-use-asset-amortization</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/goodwill-impairment-loss</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/costs-and-expenses</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/finance-lease-interest-expense</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/other-comprehensive-income-loss-foreign-currency-translation-adjustment-tax</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/income-tax-reconciliation-state-and-local-income-taxes</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/income-tax-reconciliation-foreign-income-tax-rate-differential</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/income-tax-reconciliation-tax-credits</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/income-tax-reconciliation-change-in-enacted-tax-rate</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/income-tax-reconciliation-other-adjustments</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/effective-income-tax-rate-reconciliation-at-federal-statutory-income-tax-rate</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/effective-income-tax-rate-reconciliation-state-and-local-income-taxes</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/effective-income-tax-rate-reconciliation-other-adjustments</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/effective-income-tax-rate-continuing-operations</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/income-tax-expense-benefit</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/current-federal-state-and-local-tax-expense-benefit</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/current-foreign-tax-expense-benefit</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/deferred-federal-state-and-local-tax-expense-benefit</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/deferred-foreign-income-tax-expense-benefit</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/federal-state-and-local-income-tax-expense-benefit-continuing-operations</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/foreign-income-tax-expense-benefit-continuing-operations</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/income-tax-reconciliation-income-tax-expense-benefit-at-federal-statutory-income-tax-rate</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/dividends-common-stock</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/dividends-preferred-stock</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/noncontrolling-interest-increase-from-subsidiary-equity-issuance</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-provided-by-used-in-operating-activities</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/depreciation</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/depreciation-depletion-and-amortization</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/deferred-income-tax-expense-benefit</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-prepaid-expense</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-regulatory-liabilities</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-operating-capital</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/increase-decrease-in-accounts-receivable-and-other-operating-assets</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/net-cash-provided-by-used-in-investing-activities</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/payments-for-proceeds-from-other-investing-activities</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/payments-to-acquire-property-plant-and-equipment</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/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/net-cash-provided-by-used-in-financing-activities</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-lines-of-credit</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-issuance-of-long-term-debt</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/proceeds-from-issuance-of-common-stock</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/proceeds-from-payments-for-other-financing-activities</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/payments-of-dividends-common-stock</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-of-dividends-minority-interest</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/cash-cash-equivalents-restricted-cash-and-restricted-cash-equivalents-period-increase-decrease-including-exchange-rate-effect</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/effect-of-exchange-rate-on-cash-cash-equivalents-restricted-cash-and-restricted-cash-equivalents</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/cash-cash-equivalents-restricted-cash-and-restricted-cash-equivalents</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/stock-issued1</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/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-net</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/capital-expenditures-incurred-but-not-yet-paid</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/undistributed-earnings-of-foreign-subsidiaries</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/foreign-currency-exchange-rate-translation1</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/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-ownership-amount-of-plant-accumulated-depreciation</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/disposal-group-including-discontinued-operation-cash-and-cash-equivalents</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/disposal-group-including-discontinued-operation-accounts-notes-and-loans-receivable-net</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/assets-of-disposal-group-including-discontinued-operation-current</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/assets-held-for-sale-not-part-of-disposal-group-current</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/disposal-group-including-discontinued-operation-property-plant-and-equipment</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/disposal-group-including-discontinued-operation-intangible-assets</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/assets-of-disposal-group-including-discontinued-operation</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/deposit-assets</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/goodwill-acquired-during-period</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/deferred-tax-assets-unrealized-currency-losses</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/fair-value-measurement-with-unobservable-inputs-reconciliation-recurring-basis-asset-transfers-out-of-level3</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/fair-value-net-derivative-asset-liability-measured-on-recurring-basis-with-unobservable-inputs</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/fair-value-net-derivative-asset-liability-measured-on-recurring-basis-unobservable-inputs-reconciliation-settlements</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/available-for-sale-securities-noncurrent</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/capital-leased-assets-gross</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/capital-leases-lessee-balance-sheet-assets-by-major-class-accumulated-deprecation</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/defined-benefit-plan-target-plan-asset-allocations</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/accrued-environmental-loss-contingencies-current</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/defined-benefit-pension-plan-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/disposal-group-including-discontinued-operation-accounts-payable-and-accrued-liabilities</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/disposal-group-including-discontinued-operation-other-liabilities</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/contractual-obligation-due-in-next-twelve-months</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/contractual-obligation-due-in-second-year</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/contractual-obligation-due-in-third-year</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/contractual-obligation-due-in-fourth-year</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/contractual-obligation-due-in-fifth-year</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/contractual-obligation-due-after-fifth-year</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/contractual-obligation</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/unrecognized-tax-benefits</loc></url>
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  <url><loc>https://stock.noler.com/us/stock/frtsf/unrecognized-tax-benefits-interest-on-income-taxes-expense</loc></url>
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  <url><loc>https://stock.noler.com/us/stock/frtsf/fair-value-measurement-with-unobservable-inputs-reconciliation-liability-transfers-out-of-level3</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/right-of-use-asset-obtained-in-exchange-for-operating-lease-liability</loc></url>
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  <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/capital-lease-obligations</loc></url>
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  <url><loc>https://stock.noler.com/us/stock/frtsf/capital-leases-future-minimum-payments-due</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/capital-leases-future-minimum-payments-due-thereafter</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/capital-leases-future-minimum-payments-due-in-five-years</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/capital-leases-future-minimum-payments-due-in-four-years</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/capital-leases-future-minimum-payments-due-in-three-years</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/capital-leases-future-minimum-payments-due-in-two-years</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/capital-leases-future-minimum-payments-due-current</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/operating-leases-future-minimum-payments-due</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/operating-leases-future-minimum-payments-due-current</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/operating-leases-future-minimum-payments-due-thereafter</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/operating-leases-future-minimum-payments-due-in-five-years</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/operating-leases-future-minimum-payments-due-in-four-years</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/operating-leases-future-minimum-payments-due-in-three-years</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/operating-leases-future-minimum-payments-due-in-two-years</loc></url>
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  <url><loc>https://stock.noler.com/us/stock/frtsf/sharebased-compensation-arrangement-by-sharebased-payment-award-options-nonvested-number-of-shares</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/sharebased-compensation-arrangement-by-sharebased-payment-award-options-vested-number-of-shares</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/sharebased-compensation-arrangement-by-sharebased-payment-award-options-nonvested-options-forfeited-number-of-shares</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/sharebased-compensation-arrangement-by-sharebased-payment-award-options-nonvested-weighted-average-grant-date-fair-value</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/share-based-compensation-arrangement-by-share-based-payment-award-options-outstanding-intrinsic-value</loc></url>
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  <url><loc>https://stock.noler.com/us/stock/frtsf/share-based-compensation-arrangement-by-share-based-payment-award-options-exercisable-weighted-average-exercise-price</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/sharebased-compensation-arrangement-by-sharebased-payment-award-options-exercisable-intrinsic-value1</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/sharebased-compensation-arrangement-by-sharebased-payment-award-options-vested-in-period-fair-value1</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/business-combination-consideration-transferred-equity-interests-issued-and-issuable</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/gain-loss-on-sale-of-business</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/other-nonoperating-income</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/assets-disposed-of-by-method-other-than-sale-in-period-of-disposition-gain-loss-on-disposition1</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/derivative-gain-loss-on-derivative-net</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/fair-value-net-derivative-asset-liability-measured-on-recurring-basis-unobservable-inputs-reconciliation-gain-loss-included-in-earnings</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/net-income-loss-attributable-to-parent-diluted</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/other-comprehensive-income-loss-net-of-tax-portion-attributable-to-parent</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/other-comprehensive-income-loss-pension-and-other-postretirement-benefit-plans-adjustment-net-of-tax</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/other-comprehensive-income-loss-available-for-sale-securities-adjustment-net-of-tax</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/other-comprehensive-income-loss-derivatives-qualifying-as-hedges-net-of-tax</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/share-based-compensation-arrangements-by-share-based-payment-award-options-grants-in-period-weighted-average-exercise-price</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/share-based-compensation-arrangements-by-share-based-payment-award-options-exercises-in-period-weighted-average-exercise-price</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/share-based-compensation-arrangement-by-share-based-payment-award-options-forfeitures-and-expirations-in-period-weighted-average-exercise-price</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/share-based-compensation-arrangement-by-share-based-payment-award-options-grants-in-period-weighted-average-grant-date-fair-value</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/sharebased-compensation-arrangement-by-sharebased-payment-award-options-vested-weighted-average-grant-date-fair-value</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/sharebased-compensation-arrangement-by-sharebased-payment-award-options-nonvested-options-forfeited-weighted-average-grant-date-fair-value</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/dilutive-securities-effect-on-basic-earnings-per-share-other</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/cost-of-services-energy-services</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/employee-benefits-and-share-based-compensation</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/allocated-share-based-compensation-expense</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/lease-and-rental-expense</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-short-term-borrowings</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/other-comprehensive-income-loss-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/other-comprehensive-income-loss-available-for-sale-securities-tax</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/income-tax-reconciliation-disposition-of-business</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/income-tax-reconciliation-disposition-of-assets</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/income-tax-reconciliation-change-in-deferred-tax-assets-valuation-allowance</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/other-comprehensive-income-loss-derivatives-qualifying-as-hedges-tax</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/current-federal-tax-expense-benefit</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/deferred-federal-income-tax-expense-benefit</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/federal-income-tax-expense-benefit-continuing-operations</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/share-based-compensation-arrangement-by-share-based-payment-award-options-grants-in-period-gross</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/stock-issued-during-period-value-acquisitions</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/stock-redeemed-or-called-during-period-value</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/adjustments-to-additional-paid-in-capital-sharebased-compensation-requisite-service-period-recognition-value</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/unrealized-gain-loss-on-investments</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/gain-loss-on-sale-of-properties</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/proceeds-from-sale-of-productive-assets</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/payments-to-acquire-businesses-net-of-cash-acquired</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-short-term-debt</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-minority-shareholders</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-income-tax-refunds</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/finance-lease-principal-payments</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/cash-and-cash-equivalents-period-increase-decrease</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/effect-of-exchange-rate-on-cash-and-cash-equivalents</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/net-cash-provided-by-used-in-discontinued-operations</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/capital-lease-obligations-incurred</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/conversion-of-stock-amount-issued1</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/finance-lease-interest-payment-on-liability</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/interest-paid</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/number-of-reporting-units</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/customer-advances-and-deposits-current</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/customer-deposits-noncurrent</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/share-price</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/additional-collateral-aggregate-fair-value</loc></url>
  <url><loc>https://stock.noler.com/us/stock/frtsf/cumulative-effect-of-new-accounting-principle-in-period-of-adoption</loc></url>
</urlset>
