<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 5.25b -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: https://www.novaworks.com -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
    <link:roleRef roleURI="http://acornenergy.com/role/Cover" xlink:href="acfn-20241231.xsd#Cover" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/BalanceSheets" xlink:href="acfn-20241231.xsd#BalanceSheets" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/BalanceSheetsParenthetical" xlink:href="acfn-20241231.xsd#BalanceSheetsParenthetical" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/StatementsOfOperations" xlink:href="acfn-20241231.xsd#StatementsOfOperations" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/StatementsOfChangesInEquityDeficit" xlink:href="acfn-20241231.xsd#StatementsOfChangesInEquityDeficit" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/StatementsOfCashFlows" xlink:href="acfn-20241231.xsd#StatementsOfCashFlows" xlink:type="simple" />
    <link:roleRef roleURI="http://xbrl.sec.gov/cyd/role/CybersecurityRiskManagementAndStrategyDisclosure" xlink:href="https://xbrl.sec.gov/cyd/2024/cyd-2024.xsd#CybersecurityRiskManagementAndStrategyDisclosure" xlink:type="simple" />
    <link:roleRef roleURI="http://xbrl.sec.gov/cyd/role/MaterialCybersecurityIncidentDisclosure" xlink:href="https://xbrl.sec.gov/cyd/2024/cyd-2024.xsd#MaterialCybersecurityIncidentDisclosure" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/NatureOfOperations" xlink:href="acfn-20241231.xsd#NatureOfOperations" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/SummaryOfSignificantAccountingPolicies" xlink:href="acfn-20241231.xsd#SummaryOfSignificantAccountingPolicies" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/InvestmentInOmnimetrix" xlink:href="acfn-20241231.xsd#InvestmentInOmnimetrix" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/AccountsReceivableAndAllowanceForCreditLosses" xlink:href="acfn-20241231.xsd#AccountsReceivableAndAllowanceForCreditLosses" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/Inventory" xlink:href="acfn-20241231.xsd#Inventory" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/PropertyAndEquipmentNet" xlink:href="acfn-20241231.xsd#PropertyAndEquipmentNet" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/Leases" xlink:href="acfn-20241231.xsd#Leases" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/CommitmentsAndContingencies" xlink:href="acfn-20241231.xsd#CommitmentsAndContingencies" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/StockholdersEquityDeficit" xlink:href="acfn-20241231.xsd#StockholdersEquityDeficit" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/IncomeTaxes" xlink:href="acfn-20241231.xsd#IncomeTaxes" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/RelatedPartyBalancesAndTransactions" xlink:href="acfn-20241231.xsd#RelatedPartyBalancesAndTransactions" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/SegmentReportingAndGeographicInformation" xlink:href="acfn-20241231.xsd#SegmentReportingAndGeographicInformation" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/Revenue" xlink:href="acfn-20241231.xsd#Revenue" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/SubsequentEvents" xlink:href="acfn-20241231.xsd#SubsequentEvents" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/SummaryOfSignificantAccountingPoliciesPolicies" xlink:href="acfn-20241231.xsd#SummaryOfSignificantAccountingPoliciesPolicies" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/SummaryOfSignificantAccountingPoliciesTables" xlink:href="acfn-20241231.xsd#SummaryOfSignificantAccountingPoliciesTables" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/AccountsReceivableAndAllowanceForCreditLossesTables" xlink:href="acfn-20241231.xsd#AccountsReceivableAndAllowanceForCreditLossesTables" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/InventoryTables" xlink:href="acfn-20241231.xsd#InventoryTables" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/PropertyAndEquipmentNetTables" xlink:href="acfn-20241231.xsd#PropertyAndEquipmentNetTables" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/LeasesTables" xlink:href="acfn-20241231.xsd#LeasesTables" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/StockholdersEquityDeficitTables" xlink:href="acfn-20241231.xsd#StockholdersEquityDeficitTables" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/IncomeTaxesTables" xlink:href="acfn-20241231.xsd#IncomeTaxesTables" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/SegmentReportingAndGeographicInformationTables" xlink:href="acfn-20241231.xsd#SegmentReportingAndGeographicInformationTables" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/RevenueTables" xlink:href="acfn-20241231.xsd#RevenueTables" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/NatureOfOperationsDetailsNarrative" xlink:href="acfn-20241231.xsd#NatureOfOperationsDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/ScheduleOfEffectOnNetIncomeLossAndWeightedAverageNumberOfSharesDetails" xlink:href="acfn-20241231.xsd#ScheduleOfEffectOnNetIncomeLossAndWeightedAverageNumberOfSharesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:href="acfn-20241231.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/InvestmentInOmnimetrixDetailsNarrative" xlink:href="acfn-20241231.xsd#InvestmentInOmnimetrixDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/ScheduleOfAccountsReceivableDetails" xlink:href="acfn-20241231.xsd#ScheduleOfAccountsReceivableDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/ScheduleOfAllowancesForCreditLossesDetails" xlink:href="acfn-20241231.xsd#ScheduleOfAllowancesForCreditLossesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/AccountsReceivableAndAllowanceForCreditLossesDetailsNarrative" xlink:href="acfn-20241231.xsd#AccountsReceivableAndAllowanceForCreditLossesDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/ScheduleOfInventoryDetails" xlink:href="acfn-20241231.xsd#ScheduleOfInventoryDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/InventoryDetailsNarrative" xlink:href="acfn-20241231.xsd#InventoryDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/ScheduleOfPropertyAndEquipmentDetails" xlink:href="acfn-20241231.xsd#ScheduleOfPropertyAndEquipmentDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/PropertyAndEquipmentNetDetailsNarrative" xlink:href="acfn-20241231.xsd#PropertyAndEquipmentNetDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/ScheduleOfSupplementalCashFlowInformationRelatedToLeasesDetails" xlink:href="acfn-20241231.xsd#ScheduleOfSupplementalCashFlowInformationRelatedToLeasesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/ScheduleOfSupplementalBalanceSheetInformationRelatedToLeasesDetails" xlink:href="acfn-20241231.xsd#ScheduleOfSupplementalBalanceSheetInformationRelatedToLeasesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/ScheduleOfFutureMinimumLeasePaymentsDetails" xlink:href="acfn-20241231.xsd#ScheduleOfFutureMinimumLeasePaymentsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/ScheduleOfSubleasesDetails" xlink:href="acfn-20241231.xsd#ScheduleOfSubleasesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/LeasesDetailsNarrative" xlink:href="acfn-20241231.xsd#LeasesDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/CommitmentsAndContingenciesDetailsNarrative" xlink:href="acfn-20241231.xsd#CommitmentsAndContingenciesDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/ScheduleOfStockOptionsFairValueAssumptionsEstimatedUsingBlack-scholesPricingModelDetails" xlink:href="acfn-20241231.xsd#ScheduleOfStockOptionsFairValueAssumptionsEstimatedUsingBlack-scholesPricingModelDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/SummaryOfStockOptionActivityDetails" xlink:href="acfn-20241231.xsd#SummaryOfStockOptionActivityDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/SummaryOfInformationRegardingToOptionsOutstandingAndExercisableDetails" xlink:href="acfn-20241231.xsd#SummaryOfInformationRegardingToOptionsOutstandingAndExercisableDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/SummaryOfWarrantActivityDetails" xlink:href="acfn-20241231.xsd#SummaryOfWarrantActivityDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/StockholdersEquityDeficitDetailsNarrative" xlink:href="acfn-20241231.xsd#StockholdersEquityDeficitDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/ScheduleOfCompositionOfIncomeLossBeforeIncomeTaxesDetails" xlink:href="acfn-20241231.xsd#ScheduleOfCompositionOfIncomeLossBeforeIncomeTaxesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/ScheduleOfIncomeTaxBenefitExpenseDetails" xlink:href="acfn-20241231.xsd#ScheduleOfIncomeTaxBenefitExpenseDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/ScheduleOfReconciliationBetweenFederalTaxRateAndEffectiveIncomeTaxRatesDetails" xlink:href="acfn-20241231.xsd#ScheduleOfReconciliationBetweenFederalTaxRateAndEffectiveIncomeTaxRatesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/ScheduleOfDeferredTaxAssetsAndLiabilitiesDetails" xlink:href="acfn-20241231.xsd#ScheduleOfDeferredTaxAssetsAndLiabilitiesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/ScheduleOfNetOperatingLossCarryforwardsDetails" xlink:href="acfn-20241231.xsd#ScheduleOfNetOperatingLossCarryforwardsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/IncomeTaxesDetailsNarrative" xlink:href="acfn-20241231.xsd#IncomeTaxesDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/RelatedPartyBalancesAndTransactionsDetailsNarrative" xlink:href="acfn-20241231.xsd#RelatedPartyBalancesAndTransactionsDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/SummaryOfSegmentedDataDetails" xlink:href="acfn-20241231.xsd#SummaryOfSegmentedDataDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/ScheduleOfReconciliationOfSegmentDataToConsolidatedStatementOfOperationsDetails" xlink:href="acfn-20241231.xsd#ScheduleOfReconciliationOfSegmentDataToConsolidatedStatementOfOperationsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/ScheduleOfReconciliationOfSegmentDataToConsolidatedStatementBalanceSheetDetails" xlink:href="acfn-20241231.xsd#ScheduleOfReconciliationOfSegmentDataToConsolidatedStatementBalanceSheetDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/ScheduleOfRevenueFromCustomersByGeographicalAreasDetails" xlink:href="acfn-20241231.xsd#ScheduleOfRevenueFromCustomersByGeographicalAreasDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/ScheduleOfRevenuesAndAccountsReceivableBalancesFromMajorCustomersDetails" xlink:href="acfn-20241231.xsd#ScheduleOfRevenuesAndAccountsReceivableBalancesFromMajorCustomersDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/SegmentReportingAndGeographicInformationDetailsNarrative" xlink:href="acfn-20241231.xsd#SegmentReportingAndGeographicInformationDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/ScheduleOfDisaggregatesOfRevenueDetails" xlink:href="acfn-20241231.xsd#ScheduleOfDisaggregatesOfRevenueDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/ScheduleOfDeferredRevenueActivityDetails" xlink:href="acfn-20241231.xsd#ScheduleOfDeferredRevenueActivityDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/ScheduleOfReconciliationOfHardwareRevenueDetails" xlink:href="acfn-20241231.xsd#ScheduleOfReconciliationOfHardwareRevenueDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/ScheduleOfDeferredChargesActivityDetails" xlink:href="acfn-20241231.xsd#ScheduleOfDeferredChargesActivityDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/ScheduleOfSalesCommissionsContractAssetsDetails" xlink:href="acfn-20241231.xsd#ScheduleOfSalesCommissionsContractAssetsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/ScheduleOfSalesCommissionsExpenseDetails" xlink:href="acfn-20241231.xsd#ScheduleOfSalesCommissionsExpenseDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/RevenueDetailsNarrative" xlink:href="acfn-20241231.xsd#RevenueDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://acornenergy.com/role/SubsequentEventsDetailsNarrative" xlink:href="acfn-20241231.xsd#SubsequentEventsDetailsNarrative" xlink:type="simple" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/Cover" xlink:title="00000001 - Document - Cover" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/BalanceSheets" xlink:title="00000002 - Statement - Consolidated Balance Sheets">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaapAssetsCurrent" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_Cash" xlink:label="loc_us-gaapCash" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapCash" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="loc_us-gaapAccountsReceivableNetCurrent" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapAccountsReceivableNetCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_InventoryNet" xlink:label="loc_us-gaapInventoryNet" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapInventoryNet" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OtherAssetsCurrent" xlink:label="loc_us-gaapOtherAssetsCurrent" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapOtherAssetsCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncomeTaxesReceivable" xlink:label="loc_us-gaapIncomeTaxesReceivable" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapIncomeTaxesReceivable" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DeferredCostsCurrent" xlink:label="loc_us-gaapDeferredCostsCurrent" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapDeferredCostsCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_Assets" xlink:label="loc_us-gaapAssets" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapAssetsCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_us-gaapPropertyPlantAndEquipmentNet" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapPropertyPlantAndEquipmentNet" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OperatingLeaseRightOfUseAsset" xlink:label="loc_us-gaapOperatingLeaseRightOfUseAsset" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapOperatingLeaseRightOfUseAsset" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DeferredCosts" xlink:label="loc_us-gaapDeferredCosts" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapDeferredCosts" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OtherAssetsNoncurrent" xlink:label="loc_us-gaapOtherAssetsNoncurrent" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapOtherAssetsNoncurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DeferredIncomeTaxAssetsNet" xlink:label="loc_us-gaapDeferredIncomeTaxAssetsNet" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapDeferredIncomeTaxAssetsNet" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_us-gaapLiabilitiesCurrent" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccountsPayableCurrent" xlink:label="loc_us-gaapAccountsPayableCurrent" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapAccountsPayableCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccruedLiabilitiesCurrent" xlink:label="loc_us-gaapAccruedLiabilitiesCurrent" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapAccruedLiabilitiesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DeferredRevenueCurrent" xlink:label="loc_us-gaapDeferredRevenueCurrent" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapDeferredRevenueCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OperatingLeaseLiabilityCurrent" xlink:label="loc_us-gaapOperatingLeaseLiabilityCurrent" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapOperatingLeaseLiabilityCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OtherLiabilitiesCurrent" xlink:label="loc_us-gaapOtherLiabilitiesCurrent" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapOtherLiabilitiesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccruedIncomeTaxesCurrent" xlink:label="loc_us-gaapAccruedIncomeTaxesCurrent" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapAccruedIncomeTaxesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_Liabilities" xlink:label="loc_us-gaapLiabilities" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapLiabilitiesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DeferredRevenueNoncurrent" xlink:label="loc_us-gaapDeferredRevenueNoncurrent" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapDeferredRevenueNoncurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:label="loc_us-gaapOperatingLeaseLiabilityNoncurrent" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapOperatingLeaseLiabilityNoncurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OtherLiabilitiesNoncurrent" xlink:label="loc_us-gaapOtherLiabilitiesNoncurrent" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapOtherLiabilitiesNoncurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CommonStockValue" xlink:label="loc_us-gaapCommonStockValue" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapCommonStockValue" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AdditionalPaidInCapitalCommonStock" xlink:label="loc_us-gaapAdditionalPaidInCapitalCommonStock" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapAdditionalPaidInCapitalCommonStock" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="loc_us-gaapRetainedEarningsAccumulatedDeficit" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapRetainedEarningsAccumulatedDeficit" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_TreasuryStockValue" xlink:label="loc_us-gaapTreasuryStockValue" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapTreasuryStockValue" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:label="loc_us-gaapStockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:to="loc_us-gaapStockholdersEquity" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_MinorityInterest" xlink:label="loc_us-gaapMinorityInterest" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:to="loc_us-gaapMinorityInterest" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="loc_us-gaapLiabilitiesAndStockholdersEquity" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquity" xlink:to="loc_us-gaapLiabilities" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CommitmentsAndContingencies" xlink:label="loc_us-gaapCommitmentsAndContingencies" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquity" xlink:to="loc_us-gaapCommitmentsAndContingencies" xlink:type="arc" weight="1" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquity" xlink:to="loc_us-gaapStockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/BalanceSheetsParenthetical" xlink:title="00000003 - Statement - Consolidated Balance Sheets (Parenthetical)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/StatementsOfOperations" xlink:title="00000004 - Statement - Consolidated Statements of Operations">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_GrossProfit" xlink:label="loc_us-gaapGrossProfit" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax" xlink:label="loc_us-gaapRevenueFromContractWithCustomerExcludingAssessedTax" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapGrossProfit" xlink:to="loc_us-gaapRevenueFromContractWithCustomerExcludingAssessedTax" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CostOfGoodsAndServicesSold" xlink:label="loc_us-gaapCostOfGoodsAndServicesSold" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapGrossProfit" xlink:to="loc_us-gaapCostOfGoodsAndServicesSold" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OperatingExpenses" xlink:label="loc_us-gaapOperatingExpenses" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ResearchAndDevelopmentExpense" xlink:label="loc_us-gaapResearchAndDevelopmentExpense" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapResearchAndDevelopmentExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SellingGeneralAndAdministrativeExpense" xlink:label="loc_us-gaapSellingGeneralAndAdministrativeExpense" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapSellingGeneralAndAdministrativeExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OperatingIncomeLoss" xlink:label="loc_us-gaapOperatingIncomeLoss" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingIncomeLoss" xlink:to="loc_us-gaapGrossProfit" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingIncomeLoss" xlink:to="loc_us-gaapOperatingExpenses" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:label="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="loc_us-gaapOperatingIncomeLoss" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_InterestIncomeExpenseNet" xlink:label="loc_us-gaapInterestIncomeExpenseNet" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="loc_us-gaapInterestIncomeExpenseNet" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaapProfitLoss" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapProfitLoss" xlink:to="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CurrentIncomeTaxExpenseBenefit" xlink:label="loc_us-gaapCurrentIncomeTaxExpenseBenefit" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapProfitLoss" xlink:to="loc_us-gaapCurrentIncomeTaxExpenseBenefit" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:label="loc_us-gaapDeferredIncomeTaxExpenseBenefit" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapProfitLoss" xlink:to="loc_us-gaapDeferredIncomeTaxExpenseBenefit" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLoss" xlink:to="loc_us-gaapProfitLoss" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" xlink:label="loc_us-gaapNetIncomeLossAttributableToNoncontrollingInterest" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLoss" xlink:to="loc_us-gaapNetIncomeLossAttributableToNoncontrollingInterest" xlink:type="arc" weight="-1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/StatementsOfChangesInEquityDeficit" xlink:title="00000005 - Statement - Consolidated Statements of Changes in Equity (Deficit)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/StatementsOfCashFlows" xlink:title="00000006 - Statement - Consolidated Statements of Cash Flows">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaapProfitLoss" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapProfitLoss" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DepreciationAndAmortization" xlink:label="loc_us-gaapDepreciationAndAmortization" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapDepreciationAndAmortization" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="acfn-20241231.xsd#ACFN_DecreaseIncreaseInProvisionForCreditLoss" xlink:label="loc_ACFNDecreaseIncreaseInProvisionForCreditLoss" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_ACFNDecreaseIncreaseInProvisionForCreditLoss" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AssetImpairmentCharges" xlink:label="loc_us-gaapAssetImpairmentCharges" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapAssetImpairmentCharges" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="acfn-20241231.xsd#ACFN_NoncashLeaseExpense" xlink:label="loc_ACFNNoncashLeaseExpense" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_ACFNNoncashLeaseExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:label="loc_us-gaapDeferredIncomeTaxExpenseBenefit" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapDeferredIncomeTaxExpenseBenefit" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensation" xlink:label="loc_us-gaapShareBasedCompensation" />
      <link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapShareBasedCompensation" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsReceivable" />
      <link:calculationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInAccountsReceivable" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncreaseDecreaseInInventories" xlink:label="loc_us-gaapIncreaseDecreaseInInventories" />
      <link:calculationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInInventories" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="acfn-20241231.xsd#ACFN_IncreaseDecreaseInDeferredCostOfGoodsSold" xlink:label="loc_ACFNIncreaseDecreaseInDeferredCostOfGoodsSold" />
      <link:calculationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_ACFNIncreaseDecreaseInDeferredCostOfGoodsSold" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncreaseDecreaseInOtherCurrentAssets" xlink:label="loc_us-gaapIncreaseDecreaseInOtherCurrentAssets" />
      <link:calculationArc order="11" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInOtherCurrentAssets" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncreaseDecreaseInIncomeTaxesReceivable" xlink:label="loc_us-gaapIncreaseDecreaseInIncomeTaxesReceivable" />
      <link:calculationArc order="12" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInIncomeTaxesReceivable" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncreaseDecreaseInDeferredRevenue" xlink:label="loc_us-gaapIncreaseDecreaseInDeferredRevenue" />
      <link:calculationArc order="13" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInDeferredRevenue" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncreaseDecreaseInOperatingLeaseLiability" xlink:label="loc_us-gaapIncreaseDecreaseInOperatingLeaseLiability" />
      <link:calculationArc order="14" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInOperatingLeaseLiability" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable" xlink:label="loc_us-gaapIncreaseDecreaseInAccruedIncomeTaxesPayable" />
      <link:calculationArc order="15" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInAccruedIncomeTaxesPayable" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncreaseDecreaseInOtherOperatingLiabilities" xlink:label="loc_us-gaapIncreaseDecreaseInOtherOperatingLiabilities" />
      <link:calculationArc order="16" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInOtherOperatingLiabilities" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PaymentsForSoftware" xlink:label="loc_us-gaapPaymentsForSoftware" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapPaymentsForSoftware" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PaymentsToAcquireMachineryAndEquipment" xlink:label="loc_us-gaapPaymentsToAcquireMachineryAndEquipment" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapPaymentsToAcquireMachineryAndEquipment" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ProceedsFromWarrantExercises" xlink:label="loc_us-gaapProceedsFromWarrantExercises" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromWarrantExercises" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ProceedsFromStockOptionsExercised" xlink:label="loc_us-gaapProceedsFromStockOptionsExercised" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromStockOptionsExercised" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:label="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:type="arc" weight="1" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://xbrl.sec.gov/cyd/role/CybersecurityRiskManagementAndStrategyDisclosure" xlink:title="00000012 - Disclosure - Cybersecurity Risk Management and Strategy Disclosure" />
    <link:calculationLink xlink:type="extended" xlink:role="http://xbrl.sec.gov/cyd/role/MaterialCybersecurityIncidentDisclosure" xlink:title="00000013 - Disclosure - Material Cybersecurity Incident Disclosure" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/NatureOfOperations" xlink:title="999014 - Disclosure - NATURE OF OPERATIONS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/SummaryOfSignificantAccountingPolicies" xlink:title="999015 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/InvestmentInOmnimetrix" xlink:title="999016 - Disclosure - INVESTMENT IN OMNIMETRIX" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/AccountsReceivableAndAllowanceForCreditLosses" xlink:title="999017 - Disclosure - ACCOUNTS RECEIVABLE AND ALLOWANCE FOR CREDIT LOSSES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/Inventory" xlink:title="999018 - Disclosure - INVENTORY" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/PropertyAndEquipmentNet" xlink:title="999019 - Disclosure - PROPERTY AND EQUIPMENT, NET" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/Leases" xlink:title="999020 - Disclosure - LEASES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/CommitmentsAndContingencies" xlink:title="999021 - Disclosure - COMMITMENTS AND CONTINGENCIES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/StockholdersEquityDeficit" xlink:title="999022 - Disclosure - STOCKHOLDERS&#8217; EQUITY (DEFICIT)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/IncomeTaxes" xlink:title="999023 - Disclosure - INCOME TAXES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/RelatedPartyBalancesAndTransactions" xlink:title="999024 - Disclosure - RELATED PARTY BALANCES AND TRANSACTIONS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/SegmentReportingAndGeographicInformation" xlink:title="999025 - Disclosure - SEGMENT REPORTING AND GEOGRAPHIC INFORMATION" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/Revenue" xlink:title="999026 - Disclosure - REVENUE" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/SubsequentEvents" xlink:title="999027 - Disclosure - SUBSEQUENT EVENTS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/SummaryOfSignificantAccountingPoliciesPolicies" xlink:title="999028 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/SummaryOfSignificantAccountingPoliciesTables" xlink:title="999029 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/AccountsReceivableAndAllowanceForCreditLossesTables" xlink:title="999030 - Disclosure - ACCOUNTS RECEIVABLE AND ALLOWANCE FOR CREDIT LOSSES (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/InventoryTables" xlink:title="999031 - Disclosure - INVENTORY (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/PropertyAndEquipmentNetTables" xlink:title="999032 - Disclosure - PROPERTY AND EQUIPMENT, NET (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/LeasesTables" xlink:title="999033 - Disclosure - LEASES (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/StockholdersEquityDeficitTables" xlink:title="999034 - Disclosure - STOCKHOLDERS&#8217; EQUITY (DEFICIT) (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/IncomeTaxesTables" xlink:title="999035 - Disclosure - INCOME TAXES (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/SegmentReportingAndGeographicInformationTables" xlink:title="999036 - Disclosure - SEGMENT REPORTING AND GEOGRAPHIC INFORMATION (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/RevenueTables" xlink:title="999037 - Disclosure - REVENUE (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/NatureOfOperationsDetailsNarrative" xlink:title="999038 - Disclosure - NATURE OF OPERATIONS (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/ScheduleOfEffectOnNetIncomeLossAndWeightedAverageNumberOfSharesDetails" xlink:title="999039 - Disclosure - SCHEDULE OF EFFECT ON NET INCOME LOSS AND WEIGHTED AVERAGE NUMBER OF SHARES (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:title="999040 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/InvestmentInOmnimetrixDetailsNarrative" xlink:title="999041 - Disclosure - INVESTMENT IN OMNIMETRIX (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/ScheduleOfAccountsReceivableDetails" xlink:title="999042 - Disclosure - SCHEDULE OF ACCOUNTS RECEIVABLE (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/ScheduleOfAllowancesForCreditLossesDetails" xlink:title="999043 - Disclosure - SCHEDULE OF ALLOWANCES FOR CREDIT LOSSES (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/AccountsReceivableAndAllowanceForCreditLossesDetailsNarrative" xlink:title="999044 - Disclosure - ACCOUNTS RECEIVABLE AND ALLOWANCE FOR CREDIT LOSSES (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/ScheduleOfInventoryDetails" xlink:title="999045 - Disclosure - SCHEDULE OF INVENTORY (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_InventoryNet" xlink:label="loc_us-gaapInventoryNet" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_InventoryRawMaterials" xlink:label="loc_us-gaapInventoryRawMaterials" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapInventoryNet" xlink:to="loc_us-gaapInventoryRawMaterials" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_InventoryFinishedGoods" xlink:label="loc_us-gaapInventoryFinishedGoods" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapInventoryNet" xlink:to="loc_us-gaapInventoryFinishedGoods" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/InventoryDetailsNarrative" xlink:title="999046 - Disclosure - INVENTORY (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/ScheduleOfPropertyAndEquipmentDetails" xlink:title="999047 - Disclosure - SCHEDULE OF PROPERTY AND EQUIPMENT (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/PropertyAndEquipmentNetDetailsNarrative" xlink:title="999048 - Disclosure - PROPERTY AND EQUIPMENT, NET (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/ScheduleOfSupplementalCashFlowInformationRelatedToLeasesDetails" xlink:title="999049 - Disclosure - SCHEDULE OF SUPPLEMENTAL CASH FLOW INFORMATION RELATED TO LEASES (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/ScheduleOfSupplementalBalanceSheetInformationRelatedToLeasesDetails" xlink:title="999050 - Disclosure - SCHEDULE OF SUPPLEMENTAL BALANCE SHEET INFORMATION RELATED TO LEASES (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/ScheduleOfFutureMinimumLeasePaymentsDetails" xlink:title="999051 - Disclosure - SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/ScheduleOfSubleasesDetails" xlink:title="999052 - Disclosure - SCHEDULE OF SUBLEASES (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/LeasesDetailsNarrative" xlink:title="999053 - Disclosure - LEASES (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/CommitmentsAndContingenciesDetailsNarrative" xlink:title="999054 - Disclosure - COMMITMENTS AND CONTINGENCIES (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/ScheduleOfStockOptionsFairValueAssumptionsEstimatedUsingBlack-scholesPricingModelDetails" xlink:title="999055 - Disclosure - SCHEDULE OF STOCK OPTIONS FAIR VALUE ASSUMPTIONS ESTIMATED USING BLACK-SCHOLES PRICING MODEL (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/SummaryOfStockOptionActivityDetails" xlink:title="999056 - Disclosure - SUMMARY OF STOCK OPTION ACTIVITY (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/SummaryOfInformationRegardingToOptionsOutstandingAndExercisableDetails" xlink:title="999057 - Disclosure - SUMMARY OF INFORMATION REGARDING TO OPTIONS OUTSTANDING AND EXERCISABLE (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/SummaryOfWarrantActivityDetails" xlink:title="999058 - Disclosure - SUMMARY OF WARRANT ACTIVITY (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/StockholdersEquityDeficitDetailsNarrative" xlink:title="999059 - Disclosure - STOCKHOLDERS&#8217; EQUITY (DEFICIT) (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/ScheduleOfCompositionOfIncomeLossBeforeIncomeTaxesDetails" xlink:title="999060 - Disclosure - SCHEDULE OF COMPOSITION OF INCOME (LOSS) BEFORE INCOME TAXES (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/ScheduleOfIncomeTaxBenefitExpenseDetails" xlink:title="999061 - Disclosure - SCHEDULE OF INCOME TAX (BENEFIT) EXPENSE (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CurrentIncomeTaxExpenseBenefit" xlink:label="loc_us-gaapCurrentIncomeTaxExpenseBenefit" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CurrentFederalTaxExpenseBenefit" xlink:label="loc_us-gaapCurrentFederalTaxExpenseBenefit" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCurrentIncomeTaxExpenseBenefit" xlink:to="loc_us-gaapCurrentFederalTaxExpenseBenefit" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CurrentStateAndLocalTaxExpenseBenefit" xlink:label="loc_us-gaapCurrentStateAndLocalTaxExpenseBenefit" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCurrentIncomeTaxExpenseBenefit" xlink:to="loc_us-gaapCurrentStateAndLocalTaxExpenseBenefit" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:label="loc_us-gaapDeferredIncomeTaxExpenseBenefit" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DeferredFederalIncomeTaxExpenseBenefit" xlink:label="loc_us-gaapDeferredFederalIncomeTaxExpenseBenefit" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredIncomeTaxExpenseBenefit" xlink:to="loc_us-gaapDeferredFederalIncomeTaxExpenseBenefit" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit" xlink:label="loc_us-gaapDeferredStateAndLocalIncomeTaxExpenseBenefit" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredIncomeTaxExpenseBenefit" xlink:to="loc_us-gaapDeferredStateAndLocalIncomeTaxExpenseBenefit" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="loc_us-gaapIncomeTaxExpenseBenefit" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeTaxExpenseBenefit" xlink:to="loc_us-gaapCurrentIncomeTaxExpenseBenefit" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeTaxExpenseBenefit" xlink:to="loc_us-gaapDeferredIncomeTaxExpenseBenefit" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/ScheduleOfReconciliationBetweenFederalTaxRateAndEffectiveIncomeTaxRatesDetails" xlink:title="999062 - Disclosure - SCHEDULE OF RECONCILIATION BETWEEN FEDERAL TAX RATE AND EFFECTIVE INCOME TAX RATES (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_EffectiveIncomeTaxRateContinuingOperations" xlink:label="loc_us-gaapEffectiveIncomeTaxRateContinuingOperations" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate" xlink:label="loc_us-gaapEffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapEffectiveIncomeTaxRateContinuingOperations" xlink:to="loc_us-gaapEffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationNondeductibleExpense" xlink:label="loc_us-gaapEffectiveIncomeTaxRateReconciliationNondeductibleExpense" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapEffectiveIncomeTaxRateContinuingOperations" xlink:to="loc_us-gaapEffectiveIncomeTaxRateReconciliationNondeductibleExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationTaxSettlementsStateAndLocal" xlink:label="loc_us-gaapEffectiveIncomeTaxRateReconciliationTaxSettlementsStateAndLocal" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapEffectiveIncomeTaxRateContinuingOperations" xlink:to="loc_us-gaapEffectiveIncomeTaxRateReconciliationTaxSettlementsStateAndLocal" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate" xlink:label="loc_us-gaapEffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapEffectiveIncomeTaxRateContinuingOperations" xlink:to="loc_us-gaapEffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationOtherReconcilingItemsPercent" xlink:label="loc_us-gaapEffectiveIncomeTaxRateReconciliationOtherReconcilingItemsPercent" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapEffectiveIncomeTaxRateContinuingOperations" xlink:to="loc_us-gaapEffectiveIncomeTaxRateReconciliationOtherReconcilingItemsPercent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="acfn-20241231.xsd#ACFN_EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssets" xlink:label="loc_ACFNEffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssets" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapEffectiveIncomeTaxRateContinuingOperations" xlink:to="loc_ACFNEffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssets" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance" xlink:label="loc_us-gaapEffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance" />
      <link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapEffectiveIncomeTaxRateContinuingOperations" xlink:to="loc_us-gaapEffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/ScheduleOfDeferredTaxAssetsAndLiabilitiesDetails" xlink:title="999063 - Disclosure - SCHEDULE OF DEFERRED TAX ASSETS AND (LIABILITIES) (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DeferredTaxAssetsGross" xlink:label="loc_us-gaapDeferredTaxAssetsGross" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefits" xlink:label="loc_us-gaapDeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefits" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxAssetsGross" xlink:to="loc_us-gaapDeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefits" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DeferredTaxAssetsTaxCreditCarryforwards" xlink:label="loc_us-gaapDeferredTaxAssetsTaxCreditCarryforwards" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxAssetsGross" xlink:to="loc_us-gaapDeferredTaxAssetsTaxCreditCarryforwards" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="acfn-20241231.xsd#ACFN_DeferredTaxAssetsTaxCreditLeaseLiability" xlink:label="loc_ACFNDeferredTaxAssetsTaxCreditLeaseLiability" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxAssetsGross" xlink:to="loc_ACFNDeferredTaxAssetsTaxCreditLeaseLiability" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="acfn-20241231.xsd#ACFN_DeferredTaxAssetsTaxCreditIntangibleAssets" xlink:label="loc_ACFNDeferredTaxAssetsTaxCreditIntangibleAssets" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxAssetsGross" xlink:to="loc_ACFNDeferredTaxAssetsTaxCreditIntangibleAssets" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DeferredTaxAssetsOther" xlink:label="loc_us-gaapDeferredTaxAssetsOther" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxAssetsGross" xlink:to="loc_us-gaapDeferredTaxAssetsOther" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="acfn-20241231.xsd#ACFN_DeferredTaxAssetsInSectionExpenditures" xlink:label="loc_ACFNDeferredTaxAssetsInSectionExpenditures" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxAssetsGross" xlink:to="loc_ACFNDeferredTaxAssetsInSectionExpenditures" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DeferredTaxAssetsOperatingLossCarryforwards" xlink:label="loc_us-gaapDeferredTaxAssetsOperatingLossCarryforwards" />
      <link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxAssetsGross" xlink:to="loc_us-gaapDeferredTaxAssetsOperatingLossCarryforwards" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DeferredTaxAssetsNet" xlink:label="loc_us-gaapDeferredTaxAssetsNet" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxAssetsNet" xlink:to="loc_us-gaapDeferredTaxAssetsGross" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DeferredTaxAssetsValuationAllowance" xlink:label="loc_us-gaapDeferredTaxAssetsValuationAllowance" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxAssetsNet" xlink:to="loc_us-gaapDeferredTaxAssetsValuationAllowance" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DeferredIncomeTaxLiabilities" xlink:label="loc_us-gaapDeferredIncomeTaxLiabilities" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DeferredTaxLiabilitiesOther" xlink:label="loc_us-gaapDeferredTaxLiabilitiesOther" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredIncomeTaxLiabilities" xlink:to="loc_us-gaapDeferredTaxLiabilitiesOther" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DeferredTaxLiabilitiesPropertyPlantAndEquipment" xlink:label="loc_us-gaapDeferredTaxLiabilitiesPropertyPlantAndEquipment" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredIncomeTaxLiabilities" xlink:to="loc_us-gaapDeferredTaxLiabilitiesPropertyPlantAndEquipment" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DeferredIncomeTaxAssetsNet" xlink:label="loc_us-gaapDeferredIncomeTaxAssetsNet" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredIncomeTaxAssetsNet" xlink:to="loc_us-gaapDeferredTaxAssetsNet" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredIncomeTaxAssetsNet" xlink:to="loc_us-gaapDeferredIncomeTaxLiabilities" xlink:type="arc" weight="-1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/ScheduleOfNetOperatingLossCarryforwardsDetails" xlink:title="999064 - Disclosure - SCHEDULE OF NET OPERATING LOSS CARRYFORWARDS (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OperatingLossCarryforwards" xlink:label="loc_us-gaapOperatingLossCarryforwards" />
      <link:loc xlink:type="locator" xlink:href="acfn-20241231.xsd#ACFN_OperatingLossCarryforwardsSubjectToExpirationIn2025To2031" xlink:label="loc_ACFNOperatingLossCarryforwardsSubjectToExpirationIn2025To2031" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingLossCarryforwards" xlink:to="loc_ACFNOperatingLossCarryforwardsSubjectToExpirationIn2025To2031" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="acfn-20241231.xsd#ACFN_OperatingLossCarryforwardsSubjectToExpirationIn2032To2037" xlink:label="loc_ACFNOperatingLossCarryforwardsSubjectToExpirationIn2032To2037" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingLossCarryforwards" xlink:to="loc_ACFNOperatingLossCarryforwardsSubjectToExpirationIn2032To2037" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="acfn-20241231.xsd#ACFN_OperatingLossCarryforwardsSubjectToExpirationUnlimited" xlink:label="loc_ACFNOperatingLossCarryforwardsSubjectToExpirationUnlimited" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingLossCarryforwards" xlink:to="loc_ACFNOperatingLossCarryforwardsSubjectToExpirationUnlimited" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/IncomeTaxesDetailsNarrative" xlink:title="999065 - Disclosure - INCOME TAXES (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/RelatedPartyBalancesAndTransactionsDetailsNarrative" xlink:title="999066 - Disclosure - RELATED PARTY BALANCES AND TRANSACTIONS (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/SummaryOfSegmentedDataDetails" xlink:title="999067 - Disclosure - SUMMARY OF SEGMENTED DATA (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/ScheduleOfReconciliationOfSegmentDataToConsolidatedStatementOfOperationsDetails" xlink:title="999068 - Disclosure - SCHEDULE OF RECONCILIATION OF SEGMENT DATA TO CONSOLIDATED STATEMENT OF OPERATIONS (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:label="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" />
      <link:loc xlink:type="locator" xlink:href="acfn-20241231.xsd#ACFN_NetIncomeLossBeforeIncomeTaxesForReportableSegments" xlink:label="loc_ACFNNetIncomeLossBeforeIncomeTaxesForReportableSegments" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="loc_ACFNNetIncomeLossBeforeIncomeTaxesForReportableSegments" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="acfn-20241231.xsd#ACFN_UnallocatedCostOfCorporateHeadquarters" xlink:label="loc_ACFNUnallocatedCostOfCorporateHeadquarters" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="loc_ACFNUnallocatedCostOfCorporateHeadquarters" xlink:type="arc" weight="-1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/ScheduleOfReconciliationOfSegmentDataToConsolidatedStatementBalanceSheetDetails" xlink:title="999069 - Disclosure - SCHEDULE OF RECONCILIATION OF SEGMENT DATA TO CONSOLIDATED STATEMENT BALANCE SHEET (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_Assets" xlink:label="loc_us-gaapAssets" />
      <link:loc xlink:type="locator" xlink:href="acfn-20241231.xsd#ACFN_AssetsOfSubsidiary" xlink:label="loc_ACFNAssetsOfSubsidiary" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_ACFNAssetsOfSubsidiary" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="acfn-20241231.xsd#ACFN_AssetsOfCorporateHeadquarters" xlink:label="loc_ACFNAssetsOfCorporateHeadquarters" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_ACFNAssetsOfCorporateHeadquarters" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DeferredIncomeTaxAssetsNet" xlink:label="loc_us-gaapDeferredIncomeTaxAssetsNet" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapDeferredIncomeTaxAssetsNet" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/ScheduleOfRevenueFromCustomersByGeographicalAreasDetails" xlink:title="999070 - Disclosure - SCHEDULE OF REVENUE FROM CUSTOMERS BY GEOGRAPHICAL AREAS (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/ScheduleOfRevenuesAndAccountsReceivableBalancesFromMajorCustomersDetails" xlink:title="999071 - Disclosure - SCHEDULE OF REVENUES AND ACCOUNTS RECEIVABLE BALANCES FROM MAJOR CUSTOMERS (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/SegmentReportingAndGeographicInformationDetailsNarrative" xlink:title="999072 - Disclosure - SEGMENT REPORTING AND GEOGRAPHIC INFORMATION (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/ScheduleOfDisaggregatesOfRevenueDetails" xlink:title="999073 - Disclosure - SCHEDULE OF DISAGGREGATES OF REVENUE (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/ScheduleOfDeferredRevenueActivityDetails" xlink:title="999074 - Disclosure - SCHEDULE OF DEFERRED REVENUE ACTIVITY (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/ScheduleOfReconciliationOfHardwareRevenueDetails" xlink:title="999075 - Disclosure - SCHEDULE OF RECONCILIATION OF HARDWARE REVENUE (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/ScheduleOfDeferredChargesActivityDetails" xlink:title="999076 - Disclosure - SCHEDULE OF DEFERRED CHARGES ACTIVITY (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/ScheduleOfSalesCommissionsContractAssetsDetails" xlink:title="999077 - Disclosure - SCHEDULE OF SALES COMMISSIONS CONTRACT ASSETS (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/ScheduleOfSalesCommissionsExpenseDetails" xlink:title="999078 - Disclosure - SCHEDULE OF SALES COMMISSIONS EXPENSE (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/RevenueDetailsNarrative" xlink:title="999079 - Disclosure - REVENUE (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acornenergy.com/role/SubsequentEventsDetailsNarrative" xlink:title="999080 - Disclosure - SUBSEQUENT EVENTS (Details Narrative)" />
</link:linkbase>
