https://drive.google.com/file/d/1xjPdW403VXvyK3EcxmtGgAehL9GRjb4J/view?usp=sharing

ПОЯСНЮВАЛЬНА ЗАПИСКА  https://docs.google.com/document/d/1eOzNMhFYbHtadv-qOfRIXQyTbPjkb668/edit?usp=sharing&ouid=113707512761764361031&rtpof=true&sd=true