{\rtf1\ansi\uc0{\fonttbl{\f0\fnil Times New Roman Cyr;}{\f1\fnil Courier New Cyr;}}
\plain\fs24\sa150\qj
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs36\b\qc \u1052\u1048\u1053\u1048\u1057\u1058\u1045\u1056\u1057\u1058\u1042\u1054\u32 \u1057\u1058\u1056\u1054\u1048\u1058\u1045\u1051\u1068\u1057\u1058\u1042\u1040\u32 \u1048\u32 \u1046\u1048\u1051\u1048\u1065\u1053\u1054-\u1050\u1054\u1052\u1052\u1059\u1053\u1040\u1051\u1068\u1053\u1054\u1043\u1054\u32 \u1061\u1054\u1047\u1071\u1049\u1057\u1058\u1042\u1040\u32 \u1056\u1054\u1057\u1057\u1048\u1049\u1057\u1050\u1054\u1049\u32 \u1060\u1045\u1044\u1045\u1056\u1040\u1062\u1048\u1048
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs36\b\qc \u1055\u1048\u1057\u1068\u1052\u1054
\par \u1086\u1090\u32 4\u32 \u1084\u1072\u1103\u32 2018\u32 \u1075.\u32 N\u32 20073-\u1040\u1063/04
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs36\b\qc \u1054\u1041\u32 \u1054\u1058\u1044\u1045\u1051\u1068\u1053\u1067\u1061\u32 \u1042\u1054\u1055\u1056\u1054\u1057\u1040\u1061,\u32 \u1042\u1054\u1047\u1053\u1048\u1050\u1040\u1070\u1065\u1048\u1061\u32 \u1042\u32 \u1057\u1042\u1071\u1047\u1048\u32 \u1057\u32 \u1055\u1056\u1048\u1053\u1071\u1058\u1048\u1045\u1052\u32 \u1060\u1045\u1044\u1045\u1056\u1040\u1051\u1068\u1053\u1054\u1043\u1054\u32 \u1047\u1040\u1050\u1054\u1053\u1040\u32 \u1054\u1058\u32 3\u32 \u1040\u1055\u1056\u1045\u1051\u1071\u32 2018\u32 \u1043.\u32 N\u32 59-\u1060\u1047\u32 "\u1054\u32 \u1042\u1053\u1045\u1057\u1045\u1053\u1048\u1048\u32 \u1048\u1047\u1052\u1045\u1053\u1045\u1053\u1048\u1049\u32 \u1042\u32 \u1046\u1048\u1051\u1048\u1065\u1053\u1067\u1049\u32 \u1050\u1054\u1044\u1045\u1050\u1057\u32 \u1056\u1054\u1057\u1057\u1048\u1049\u1057\u1050\u1054\u1049\u32 \u1060\u1045\u1044\u1045\u1056\u1040\u1062\u1048\u1048"
\b0\par\pard\sa150\fs24\qj \u1042\u1074\u1080\u1076\u1091\u32 \u1079\u1085\u1072\u1095\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1095\u1080\u1089\u1083\u1072\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1086\u1074,\u32 \u1087\u1086\u1089\u1090\u1091\u1087\u1072\u1102\u1097\u1080\u1093\u32 \u1074\u32 \u1052\u1080\u1085\u1089\u1090\u1088\u1086\u1081\u32 \u1056\u1086\u1089\u1089\u1080\u1080\u32 \u1086\u1090\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1089\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1077\u1084\u32 3\u32 \u1072\u1087\u1088\u1077\u1083\u1103\u32 2018\u32 \u1075.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=310706#l0"}{\fldrslt\ul N\u32 59-\u1060\u1047}}\u32 "\u1054\u32 \u1074\u1085\u1077\u1089\u1077\u1085\u1080\u1080\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1046\u1080\u1083\u1080\u1097\u1085\u1099\u1081\u32 \u1082\u1086\u1076\u1077\u1082\u1089\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080"\u32 (\u1076\u1072\u1083\u1077\u1077\u32 -\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1079\u1072\u1082\u1086\u1085\u32 N\u32 59),\u32 \u1052\u1080\u1085\u1089\u1090\u1088\u1086\u1081\u32 \u1056\u1086\u1089\u1089\u1080\u1080\u32 \u1089\u1095\u1080\u1090\u1072\u1077\u1090\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1084\u32 \u1089\u1086\u1086\u1073\u1097\u1080\u1090\u1100\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1077.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj 1.\u32 \u1053\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1086\u32 \u1083\u1080\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1080\u1082\u1086\u1074\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1099\u1093\u32 \u1076\u1086\u1084\u1072\u1093\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1085\u1099\u1093\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1081\u32 \u1089\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1089\u1085\u1072\u1073\u1078\u1072\u1102\u1097\u1077\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u32 \u1087\u1088\u1080\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1085\u1086\u1088\u1084,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=310739#l4556"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1086\u1084\u32 2}}\u32 \u1095\u1072\u1089\u1090\u1080\u32 1\u32 \u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=310739#l4559"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1100\u1102\u32 2}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 157.2\u32 \u1046\u1080\u1083\u1080\u1097\u1085\u1086\u1075\u1086\u32 \u1082\u1086\u1076\u1077\u1082\u1089\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 (\u1076\u1072\u1083\u1077\u1077\u32 -\u32 \u1046\u1050\u32 \u1056\u1060)?
\b0\i0\par\pard\sa150\qj \u1042\u32 \u1089\u1080\u1083\u1091\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=310739#l4556"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1072\u32 2}}\u32 \u1095\u1072\u1089\u1090\u1080\u32 1\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 157.2\u32 \u1046\u1050\u32 \u1056\u1060\u32 \u1086\u1076\u1085\u1080\u1084\u32 \u1080\u1079\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1076\u1083\u1103\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1089\u1085\u1072\u1073\u1078\u1077\u1085\u1080\u1103\u32 \u1084\u1077\u1078\u1076\u1091\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1080\u1082\u1072\u1084\u1080\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1086\u1084\u32 \u1076\u1086\u1084\u1077\u32 \u1080\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1089\u1085\u1072\u1073\u1078\u1072\u1102\u1097\u1077\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u32 (\u1076\u1072\u1083\u1077\u1077\u32 -\u32 \u1087\u1088\u1103\u1084\u1086\u1081\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088)\u32 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1097\u1077\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u1084\u1080,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1084\u1077\u1078\u1076\u1091\u32 \u1083\u1080\u1094\u1086\u1084,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1099\u1084\u32 \u1076\u1086\u1084\u1086\u1084,\u32 \u1080\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1089\u1085\u1072\u1073\u1078\u1072\u1102\u1097\u1077\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081,\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1093\u1086\u1083\u1086\u1076\u1085\u1086\u1075\u1086\u32 \u1080\u32 \u1075\u1086\u1088\u1103\u1095\u1077\u1075\u1086\u32 \u1074\u1086\u1076\u1086\u1089\u1085\u1072\u1073\u1078\u1077\u1085\u1080\u1103,\u32 \u1074\u1086\u1076\u1086\u1086\u1090\u1074\u1077\u1076\u1077\u1085\u1080\u1103,\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1089\u1085\u1072\u1073\u1078\u1077\u1085\u1080\u1103,\u32 \u1075\u1072\u1079\u1086\u1089\u1085\u1072\u1073\u1078\u1077\u1085\u1080\u1103\u32 (\u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1087\u1086\u1089\u1090\u1072\u1074\u1082\u1080\u32 \u1073\u1099\u1090\u1086\u1074\u1086\u1075\u1086\u32 \u1075\u1072\u1079\u1072\u32 \u1074\u32 \u1073\u1072\u1083\u1083\u1086\u1085\u1072\u1093),\u32 \u1086\u1090\u1086\u1087\u1083\u1077\u1085\u1080\u1103\u32 (\u1090\u1077\u1087\u1083\u1086\u1089\u1085\u1072\u1073\u1078\u1077\u1085\u1080\u1103,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1087\u1086\u1089\u1090\u1072\u1074\u1082\u1080\u32 \u1090\u1074\u1077\u1088\u1076\u1086\u1075\u1086\u32 \u1090\u1086\u1087\u1083\u1080\u1074\u1072\u32 \u1087\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1087\u1077\u1095\u1085\u1086\u1075\u1086\u32 \u1086\u1090\u1086\u1087\u1083\u1077\u1085\u1080\u1103)\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1089\u1085\u1072\u1073\u1078\u1077\u1085\u1080\u1103\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1072\u1084\u1080\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1081\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1091\u1089\u1083\u1091\u1075\u1080\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1080\u1082\u1072\u1084\u32 \u1080\u32 \u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1103\u1084\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1086\u1084\u32 \u1076\u1086\u1084\u1077\u32 (\u1076\u1072\u1083\u1077\u1077\u32 -\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1089\u1085\u1072\u1073\u1078\u1077\u1085\u1080\u1103)\u32 \u1074\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1077\u32 \u1086\u1076\u1085\u1086\u1089\u1090\u1086\u1088\u1086\u1085\u1085\u1077\u1075\u1086\u32 \u1086\u1090\u1082\u1072\u1079\u1072\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1089\u1085\u1072\u1073\u1078\u1072\u1102\u1097\u1077\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1086\u1090\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1089\u1085\u1072\u1073\u1078\u1077\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj \u1054\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1086\u1076\u1085\u1086\u1089\u1090\u1086\u1088\u1086\u1085\u1085\u1077\u1075\u1086\u32 \u1086\u1090\u1082\u1072\u1079\u1072\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1089\u1085\u1072\u1073\u1078\u1072\u1102\u1097\u1077\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1086\u1090\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1089\u1085\u1072\u1073\u1078\u1077\u1085\u1080\u1103\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1099\u32 \u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=310739#l4559"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1080\u32 2}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 157.2\u32 \u1046\u1050\u32 \u1056\u1060.
\b0\i0\par\pard\sa150\qj \u1058\u1072\u1082,\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1081\u32 \u1085\u1086\u1088\u1084\u1086\u1081\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1089\u1085\u1072\u1073\u1078\u1072\u1102\u1097\u1072\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1074\u32 \u1086\u1076\u1085\u1086\u1089\u1090\u1086\u1088\u1086\u1085\u1085\u1077\u1084\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u32 \u1086\u1090\u1082\u1072\u1079\u1072\u1090\u1100\u1089\u1103\u32 \u1086\u1090\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u32 \u1083\u1080\u1094\u1086\u1084,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1099\u1084\u32 \u1076\u1086\u1084\u1086\u1084,\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1089\u1085\u1072\u1073\u1078\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1091\u32 \u1083\u1080\u1094\u1072,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1077\u1075\u1086\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1099\u1084\u32 \u1076\u1086\u1084\u1086\u1084,\u32 \u1087\u1088\u1080\u1079\u1085\u1072\u1085\u1085\u1086\u1081\u32 \u1080\u1084\u32 \u1080\u1083\u1080\u32 \u1087\u1086\u1076\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1089\u1090\u1091\u1087\u1080\u1074\u1096\u1080\u1084\u32 \u1074\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1091\u1102\u32 \u1089\u1080\u1083\u1091\u32 \u1089\u1091\u1076\u1077\u1073\u1085\u1099\u1084\u32 \u1072\u1082\u1090\u1086\u1084\u32 \u1079\u1072\u1076\u1086\u1083\u1078\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1077\u1076\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1089\u1085\u1072\u1073\u1078\u1072\u1102\u1097\u1077\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u32 \u1074\u32 \u1088\u1072\u1079\u1084\u1077\u1088\u1077,\u32 \u1088\u1072\u1074\u1085\u1086\u1084\u32 \u1080\u1083\u1080\u32 \u1087\u1088\u1077\u1074\u1099\u1096\u1072\u1102\u1097\u1077\u1084\u32 \u1076\u1074\u1077\u32 \u1089\u1088\u1077\u1076\u1085\u1077\u1084\u1077\u1089\u1103\u1095\u1085\u1099\u1077\u32 \u1074\u1077\u1083\u1080\u1095\u1080\u1085\u1099\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u32 \u1087\u1086\u32 \u1086\u1087\u1083\u1072\u1090\u1077\u32 \u1087\u1086\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1091\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1089\u1085\u1072\u1073\u1078\u1077\u1085\u1080\u1103\u32 \u1085\u1077\u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u32 \u1086\u1090\u32 \u1092\u1072\u1082\u1090\u1072\u32 \u1087\u1086\u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1081\u32 \u1086\u1087\u1083\u1072\u1090\u1099\u32 \u1076\u1072\u1085\u1085\u1086\u1081\u32 \u1079\u1072\u1076\u1086\u1083\u1078\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1083\u1080\u1094\u1086\u1084,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1099\u1084\u32 \u1076\u1086\u1084\u1086\u1084,\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u32 \u1087\u1086\u1083\u1085\u1086\u1075\u1086\u32 \u1087\u1086\u1075\u1072\u1096\u1077\u1085\u1080\u1103\u32 \u1076\u1072\u1085\u1085\u1086\u1081\u32 \u1079\u1072\u1076\u1086\u1083\u1078\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1083\u1080\u1094\u1086\u1084,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1099\u1084\u32 \u1076\u1086\u1084\u1086\u1084,\u32 \u1076\u1086\u32 \u1074\u1089\u1090\u1091\u1087\u1083\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1091\u1102\u32 \u1089\u1080\u1083\u1091\u32 \u1089\u1091\u1076\u1077\u1073\u1085\u1086\u1075\u1086\u32 \u1072\u1082\u1090\u1072.\u32 \u1055\u1088\u1080\u32 \u1101\u1090\u1086\u1084\u32 \u1076\u1072\u1085\u1085\u1099\u1084\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1086\u1084\u32 \u1085\u1077\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1072\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1089\u1085\u1072\u1073\u1078\u1072\u1102\u1097\u1077\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1087\u1086\u1083\u1091\u1095\u1080\u1090\u1100\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1077\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1080\u1082\u1086\u1074\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1086\u1084\u32 \u1076\u1086\u1084\u1077\u32 \u1085\u1072\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1102\u32 \u1086\u1076\u1085\u1086\u1089\u1090\u1086\u1088\u1086\u1085\u1085\u1077\u1075\u1086\u32 \u1086\u1090\u1082\u1072\u1079\u1072\u32 \u1086\u1090\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1089\u1085\u1072\u1073\u1078\u1077\u1085\u1080\u1103.\u32 \u1057\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1080\u1079\u1083\u1086\u1078\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1052\u1080\u1085\u1089\u1090\u1088\u1086\u1081\u32 \u1056\u1086\u1089\u1089\u1080\u1080\u32 \u1087\u1086\u1083\u1072\u1075\u1072\u1077\u1090,\u32 \u1095\u1090\u1086\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1089\u1085\u1072\u1073\u1078\u1072\u1102\u1097\u1077\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1085\u1072\u32 \u1086\u1076\u1085\u1086\u1089\u1090\u1086\u1088\u1086\u1085\u1085\u1080\u1081\u32 \u1086\u1090\u1082\u1072\u1079\u32 \u1086\u1090\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1089\u1085\u1072\u1073\u1078\u1077\u1085\u1080\u1103,\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u32 \u1083\u1080\u1094\u1086\u1084,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1099\u1084\u32 \u1076\u1086\u1084\u1086\u1084,\u32 \u1085\u1077\u32 \u1090\u1088\u1077\u1073\u1091\u1077\u1090\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1080\u1082\u1086\u1074\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1086\u1084\u32 \u1076\u1086\u1084\u1077.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj 2.\u32 \u1055\u1088\u1080\u1074\u1086\u1076\u1080\u1090\u32 \u1083\u1080\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1077\u32 \u1086\u1073\u1097\u1080\u1084\u32 \u1089\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u1084\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1080\u1082\u1086\u1074\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1086\u1084\u32 \u1076\u1086\u1084\u1077\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1103,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1086\u1075\u1086\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=310739#l4555"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1086\u1084\u32 1}}\u32 \u1095\u1072\u1089\u1090\u1080\u32 1\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 157.2\u32 \u1046\u1050\u32 \u1056\u1060,\u32 \u1082\u32 \u1072\u1074\u1090\u1086\u1084\u1072\u1090\u1080\u1095\u1077\u1089\u1082\u1086\u1084\u1091\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1102\u32 \u1080\u1079\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1072\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1080\u1082\u1072\u1084\u1080\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1086\u1084\u32 \u1076\u1086\u1084\u1077\u32 \u1089\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1103\u1102\u1097\u1077\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081,\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1103\u1102\u1097\u1077\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1087\u1086\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1102\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1080\u1082\u1072\u1084\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1091\u1075?
\b0\i0\par\pard\sa150\qj \u1042\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=310739#l4555"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1086\u1084\u32 1}}\u32 \u1095\u1072\u1089\u1090\u1080\u32 1\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 157.2\u32 \u1046\u1050\u32 \u1056\u1060\u32 \u1086\u1073\u1097\u1077\u1077\u32 \u1089\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1080\u1082\u1086\u1074\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1086\u1084\u32 \u1076\u1086\u1084\u1077\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1100\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1077\u32 \u1086\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1080\u32 \u1087\u1088\u1103\u1084\u1086\u1075\u1086\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1089\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1089\u1085\u1072\u1073\u1078\u1072\u1102\u1097\u1077\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081.\u32 \u1042\u32 \u1101\u1090\u1086\u1084\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1087\u1088\u1103\u1084\u1086\u1081\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u32 \u1089\u1095\u1080\u1090\u1072\u1077\u1090\u1089\u1103\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1089\u32 \u1076\u1072\u1090\u1099,\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1080\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1089\u1086\u1073\u1088\u1072\u1085\u1080\u1103\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1080\u1082\u1086\u1074\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1086\u1084\u32 \u1076\u1086\u1084\u1077,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1086\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=310739#l2350"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1086\u1084\u32 4.4}}\u32 \u1095\u1072\u1089\u1090\u1080\u32 2\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 44\u32 \u1046\u1050\u32 \u1056\u1060.\u32 \u1054\u1076\u1085\u1072\u1082\u1086\u32 \u1087\u1086\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1102\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1089\u1085\u1072\u1073\u1078\u1072\u1102\u1097\u1077\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1081\u32 \u1089\u1088\u1086\u1082\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1087\u1077\u1088\u1077\u1085\u1077\u1089\u1077\u1085,\u32 \u1085\u1086\u32 \u1085\u1077\u32 \u1073\u1086\u1083\u1077\u1077\u32 \u1095\u1077\u1084\u32 \u1085\u1072\u32 \u1090\u1088\u1080\u32 \u1082\u1072\u1083\u1077\u1085\u1076\u1072\u1088\u1085\u1099\u1093\u32 \u1084\u1077\u1089\u1103\u1094\u1072.\u32 \u1054\u32 \u1090\u1072\u1082\u1086\u1084\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1080\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1089\u1085\u1072\u1073\u1078\u1072\u1102\u1097\u1072\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1091\u1074\u1077\u1076\u1086\u1084\u1083\u1103\u1102\u1090\u32 \u1083\u1080\u1094\u1086,\u32 \u1087\u1086\u32 \u1080\u1085\u1080\u1094\u1080\u1072\u1090\u1080\u1074\u1077\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1075\u1086\u32 \u1073\u1099\u1083\u1086\u32 \u1089\u1086\u1079\u1074\u1072\u1085\u1086\u32 \u1076\u1072\u1085\u1085\u1086\u1077\u32 \u1089\u1086\u1073\u1088\u1072\u1085\u1080\u1077,\u32 \u1085\u1077\u32 \u1087\u1086\u1079\u1076\u1085\u1077\u1077\u32 \u1087\u1103\u1090\u1080\u32 \u1088\u1072\u1073\u1086\u1095\u1080\u1093\u32 \u1076\u1085\u1077\u1081\u32 \u1089\u1086\u32 \u1076\u1085\u1103\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1082\u1086\u1087\u1080\u1081\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1087\u1088\u1086\u1090\u1086\u1082\u1086\u1083\u1072\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1089\u1086\u1073\u1088\u1072\u1085\u1080\u1103\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1080\u1082\u1086\u1074\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1086\u1084\u32 \u1076\u1086\u1084\u1077\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1086\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=310739#l2360"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1100\u1102\u32 1}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 46\u32 \u1046\u1050\u32 \u1056\u1060\u32 ({\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=310739#l4570"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u32 1}}\u32 \u1095\u1072\u1089\u1090\u1080\u32 7\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 157.2\u32 \u1046\u1050\u32 \u1056\u1060).
\b0\i0\par\pard\sa150\qj \u1057\u1086\u1075\u1083\u1072\u1089\u1085\u1086\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=310739#l2851"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1080\u32 8}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 162\u32 \u1046\u1050\u32 \u1056\u1060\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1077\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1088\u1072\u1089\u1090\u1086\u1088\u1078\u1077\u1085\u1080\u1077\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1099\u1084\u32 \u1076\u1086\u1084\u1086\u1084\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1086\u1084\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1089\u1082\u1080\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084.\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=305984#l9996"}{\fldrslt\ul \u1063\u1072\u1089\u1090\u1100\u1102\u32 1}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 450\u32 \u1043\u1088\u1072\u1078\u1076\u1072\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1082\u1086\u1076\u1077\u1082\u1089\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 (\u1076\u1072\u1083\u1077\u1077\u32 -\u32 \u1043\u1050\u32 \u1056\u1060)\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1086,\u32 \u1095\u1090\u1086\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1077\u32 \u1080\u32 \u1088\u1072\u1089\u1090\u1086\u1088\u1078\u1077\u1085\u1080\u1077\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1099\u32 \u1087\u1086\u32 \u1089\u1086\u1075\u1083\u1072\u1096\u1077\u1085\u1080\u1102\u32 \u1089\u1090\u1086\u1088\u1086\u1085,\u32 \u1077\u1089\u1083\u1080\u32 \u1080\u1085\u1086\u1077\u32 \u1085\u1077\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1086\u32 \u1043\u1050\u32 \u1056\u1060,\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1080\u1083\u1080\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1084.\u32 \u1055\u1086\u32 \u1089\u1084\u1099\u1089\u1083\u1091\u32 \u1087\u1088\u1080\u1074\u1077\u1076\u1077\u1085\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1081,\u32 \u1088\u1072\u1089\u1089\u1084\u1072\u1090\u1088\u1080\u1074\u1072\u1077\u1084\u1099\u1093\u32 \u1074\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1085\u1086\u1081\u32 \u1074\u1079\u1072\u1080\u1084\u1086\u1089\u1074\u1103\u1079\u1080,\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=310739#l4555"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u32 1}}\u32 \u1095\u1072\u1089\u1090\u1080\u32 1\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 157.2\u32 \u1046\u1050\u32 \u1056\u1060\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1072\u1090\u1088\u1080\u1074\u1072\u1077\u1090\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1077\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1076\u1083\u1103\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1099\u1084\u32 \u1076\u1086\u1084\u1086\u1084.\u32 \u1042\u32 \u1101\u1090\u1086\u1081\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1077\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1080\u1082\u1072\u1084\u1080\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1086\u1084\u32 \u1076\u1086\u1084\u1077\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1103,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1086\u1075\u1086\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=310739#l2350"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1086\u1084\u32 4.4}}\u32 \u1095\u1072\u1089\u1090\u1080\u32 2\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 44\u32 \u1046\u1050\u32 \u1056\u1060,\u32 \u1074\u1083\u1077\u1095\u1077\u1090\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1077\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1099\u1084\u32 \u1076\u1086\u1084\u1086\u1084\u32 \u1074\u32 \u1089\u1080\u1083\u1091\u32 \u1079\u1072\u1082\u1086\u1085\u1072.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj 3.\u32 \u1042\u32 \u1089\u1080\u1083\u1091\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=310739#l4556"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1072\u32 2}}\u32 \u1095\u1072\u1089\u1090\u1080\u32 1\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 157.1\u32 \u1046\u1050\u32 \u1056\u1060\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1089\u1085\u1072\u1073\u1078\u1072\u1102\u1097\u1072\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1074\u32 \u1086\u1076\u1085\u1086\u1089\u1090\u1086\u1088\u1086\u1085\u1085\u1077\u1084\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u32 \u1086\u1090\u1082\u1072\u1079\u1072\u1090\u1100\u1089\u1103\u32 \u1086\u1090\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1089\u1085\u1072\u1073\u1078\u1077\u1085\u1080\u1103,\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u32 \u1083\u1080\u1094\u1086\u1084,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1099\u1084\u32 \u1076\u1086\u1084\u1086\u1084,\u32 \u1087\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1091\u32 \u1087\u1086\u1089\u1083\u1077\u1076\u1085\u1077\u1075\u1086\u32 \u1079\u1072\u1076\u1086\u1083\u1078\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1077\u1076\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1089\u1085\u1072\u1073\u1078\u1072\u1102\u1097\u1077\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u32 \u1079\u1072\u32 \u1087\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1085\u1099\u1081\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u32 \u1074\u32 \u1088\u1072\u1079\u1084\u1077\u1088\u1077,\u32 \u1088\u1072\u1074\u1085\u1086\u1084\u32 \u1080\u1083\u1080\u32 \u1087\u1088\u1077\u1074\u1099\u1096\u1072\u1102\u1097\u1077\u1084\u32 \u1076\u1074\u1077\u32 \u1089\u1088\u1077\u1076\u1085\u1077\u1084\u1077\u1089\u1103\u1095\u1085\u1099\u1077\u32 \u1074\u1077\u1083\u1080\u1095\u1080\u1085\u1099\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u32 \u1087\u1086\u32 \u1086\u1087\u1083\u1072\u1090\u1077\u32 \u1087\u1086\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1091\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1089\u1085\u1072\u1073\u1078\u1077\u1085\u1080\u1103.\u32 \u1056\u1072\u1079\u1084\u1077\u1088\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1081\u32 \u1079\u1072\u1076\u1086\u1083\u1078\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1073\u1091\u1076\u1077\u1090\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1090\u1100\u1089\u1103\u32 \u1089\u1091\u1084\u1084\u1072\u1088\u1085\u1086\u32 \u1079\u1072\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1085\u1099\u1077\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1091\u1089\u1083\u1091\u1075\u1080\u32 \u1080\u32 \u1079\u1072\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1099,\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1091\u1077\u1084\u1099\u1077\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1103\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1080\u1084\u1091\u1097\u1077\u1089\u1090\u1074\u1072\u32 \u1080\u1083\u1080\u32 \u1088\u1072\u1089\u1090\u1086\u1088\u1078\u1077\u1085\u1080\u1077\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1089\u1085\u1072\u1073\u1078\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1084\u1091\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u32 \u1090\u1086\u1083\u1100\u1082\u1086\u32 \u1087\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1079\u1072\u1076\u1086\u1083\u1078\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1079\u1072\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1088\u1077\u1089\u1091\u1088\u1089,\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1091\u1077\u1084\u1099\u1081\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1091\u1089\u1083\u1091\u1075\u1080?
\b0\i0\par\pard\sa150\i\b \u1054\u1092\u1080\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1080\u1089\u1090\u1086\u1095\u1085\u1080\u1082\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1080\u1090\u32 \u1085\u1077\u1090\u1086\u1095\u1085\u1086\u1089\u1090\u1100:\u32 \u1079\u1076\u1077\u1089\u1100\u32 \u1080\u32 \u1076\u1072\u1083\u1077\u1077\u32 \u1087\u1086\u32 \u1090\u1077\u1082\u1089\u1090\u1091\u32 \u1080\u1084\u1077\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1074\u1080\u1076\u1091\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=310739#l4556"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u32 2}}\u32 \u1095\u1072\u1089\u1090\u1080\u32 1\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 157.2\u32 \u1046\u1080\u1083\u1080\u1097\u1085\u1086\u1075\u1086\u32 \u1050\u1086\u1076\u1077\u1082\u1089\u1072\u32 \u1056\u1060.
\b0\i0\par\pard\sa150\qj \u1044\u1083\u1103\u32 \u1086\u1076\u1085\u1086\u1089\u1090\u1086\u1088\u1086\u1085\u1085\u1077\u1075\u1086\u32 \u1086\u1090\u1082\u1072\u1079\u1072\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1089\u1085\u1072\u1073\u1078\u1072\u1102\u1097\u1077\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u32 \u1086\u1090\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1089\u1085\u1072\u1073\u1078\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1102,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1084\u1091\u32 \u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=310739#l4556"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1077\u32 2}}\u32 \u1095\u1072\u1089\u1090\u1080\u32 1\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 157.1\u32 \u1046\u1050\u32 \u1056\u1060,\u32 \u1090\u1088\u1077\u1073\u1091\u1077\u1090\u1089\u1103\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1077\u32 \u1079\u1072\u1076\u1086\u1083\u1078\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1083\u1080\u1094\u1072,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1077\u1075\u1086\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1099\u1084\u32 \u1076\u1086\u1084\u1086\u1084,\u32 \u1087\u1086\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1091\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1089\u1085\u1072\u1073\u1078\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1088\u1072\u1079\u1084\u1077\u1088\u1077,\u32 \u1088\u1072\u1074\u1085\u1086\u1084\u32 \u1080\u1083\u1080\u32 \u1087\u1088\u1077\u1074\u1099\u1096\u1072\u1102\u1097\u1077\u1084\u32 \u1076\u1074\u1077\u32 \u1089\u1088\u1077\u1076\u1085\u1077\u1084\u1077\u1089\u1103\u1095\u1085\u1099\u1077\u32 \u1074\u1077\u1083\u1080\u1095\u1080\u1085\u1099\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u32 \u1087\u1086\u32 \u1086\u1087\u1083\u1072\u1090\u1077\u32 \u1087\u1086\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1091\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1089\u1085\u1072\u1073\u1078\u1077\u1085\u1080\u1103.\u32 \u1057\u1088\u1077\u1076\u1085\u1077\u1084\u1077\u1089\u1103\u1095\u1085\u1072\u1103\u32 \u1074\u1077\u1083\u1080\u1095\u1080\u1085\u1072\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u32 \u1087\u1086\u32 \u1086\u1087\u1083\u1072\u1090\u1077\u32 \u1087\u1086\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1091\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1089\u1085\u1072\u1073\u1078\u1077\u1085\u1080\u1103\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1089\u1085\u1072\u1073\u1078\u1072\u1102\u1097\u1077\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u32 \u1087\u1091\u1090\u1077\u1084\u32 \u1076\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u1091\u1084\u1084\u1099\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u32 \u1083\u1080\u1094\u1072,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1077\u1075\u1086\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1099\u1084\u32 \u1076\u1086\u1084\u1086\u1084,\u32 \u1087\u1086\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1091\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1089\u1085\u1072\u1073\u1078\u1077\u1085\u1080\u1103\u32 \u1079\u1072\u32 \u1076\u1074\u1077\u1085\u1072\u1076\u1094\u1072\u1090\u1100\u32 \u1084\u1077\u1089\u1103\u1094\u1077\u1074,\u32 \u1087\u1088\u1077\u1076\u1096\u1077\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1093\u32 \u1076\u1072\u1090\u1077\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1091\u1074\u1077\u1076\u1086\u1084\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u32 \u1086\u1076\u1085\u1086\u1089\u1090\u1086\u1088\u1086\u1085\u1085\u1077\u1084\u32 \u1086\u1090\u1082\u1072\u1079\u1077\u32 \u1086\u1090\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1089\u1085\u1072\u1073\u1078\u1077\u1085\u1080\u1103,\u32 \u1085\u1072\u32 \u1076\u1074\u1077\u1085\u1072\u1076\u1094\u1072\u1090\u1100.\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077,\u32 \u1077\u1089\u1083\u1080\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1089\u1085\u1072\u1073\u1078\u1077\u1085\u1080\u1103\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1103\u1083\u1089\u1103\u32 \u1084\u1077\u1085\u1077\u1077\u32 \u1076\u1074\u1077\u1085\u1072\u1076\u1094\u1072\u1090\u1080\u32 \u1084\u1077\u1089\u1103\u1094\u1077\u1074,\u32 \u1089\u1088\u1077\u1076\u1085\u1077\u1084\u1077\u1089\u1103\u1095\u1085\u1072\u1103\u32 \u1074\u1077\u1083\u1080\u1095\u1080\u1085\u1072\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u32 \u1087\u1086\u32 \u1086\u1087\u1083\u1072\u1090\u1077\u32 \u1087\u1086\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1091\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1089\u1085\u1072\u1073\u1078\u1077\u1085\u1080\u1103\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1087\u1091\u1090\u1077\u1084\u32 \u1076\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u1091\u1084\u1084\u1099\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u32 \u1083\u1080\u1094\u1072,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1077\u1075\u1086\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1099\u1084\u32 \u1076\u1086\u1084\u1086\u1084,\u32 \u1079\u1072\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1089\u1085\u1072\u1073\u1078\u1077\u1085\u1080\u1103\u32 \u1085\u1072\u32 \u1082\u1086\u1083\u1080\u1095\u1077\u1089\u1090\u1074\u1086\u32 \u1084\u1077\u1089\u1103\u1094\u1077\u1074\u32 \u1080\u1093\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 ({\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=310739#l4559"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1100\u32 2}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 157.2\u32 \u1046\u1050\u32 \u1056\u1060).
\b0\i0\par\pard\sa150\qj \u1058\u1072\u1082\u1080\u1084\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1084,\u32 \u1076\u1083\u1103\u32 \u1088\u1072\u1089\u1090\u1086\u1088\u1078\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1089\u1085\u1072\u1073\u1078\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u32 \u1085\u1072\u1079\u1074\u1072\u1085\u1085\u1086\u1084\u1091\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u32 \u1079\u1085\u1072\u1095\u1080\u1084\u1099\u1084\u32 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1088\u1072\u1079\u1084\u1077\u1088\u32 \u1079\u1072\u1076\u1086\u1083\u1078\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1079\u1072\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1088\u1077\u1089\u1091\u1088\u1089,\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1091\u1077\u1084\u1099\u1081\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1091\u1089\u1083\u1091\u1075\u1080.\u32 \u1053\u1072\u1083\u1080\u1095\u1080\u1077\u32 \u1079\u1072\u1076\u1086\u1083\u1078\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1079\u1072\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1099,\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1083\u1103\u1077\u1084\u1099\u1077\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1103\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1080\u1084\u1091\u1097\u1077\u1089\u1090\u1074\u1072\u32 \u1074\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1086\u1084\u32 \u1076\u1086\u1084\u1077,\u32 \u1085\u1077\u32 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1076\u1083\u1103\u32 \u1086\u1076\u1085\u1086\u1089\u1090\u1086\u1088\u1086\u1085\u1085\u1077\u1075\u1086\u32 \u1086\u1090\u1082\u1072\u1079\u1072\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1089\u1085\u1072\u1073\u1078\u1072\u1102\u1097\u1077\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1086\u1090\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1089\u1085\u1072\u1073\u1078\u1077\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj 4.\u32 \u1050\u1072\u1082\u32 \u1080\u32 \u1082\u1077\u1084\u32 \u1073\u1091\u1076\u1077\u1090\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u1089\u1103\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1072\u32 \u1087\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1081\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1080\u32 \u1082\u1086\u1083\u1083\u1077\u1082\u1090\u1080\u1074\u1085\u1099\u1093\u32 (\u1086\u1073\u1097\u1077\u1076\u1086\u1084\u1086\u1074\u1099\u1093)\u32 \u1087\u1088\u1080\u1073\u1086\u1088\u1086\u1074\u32 \u1091\u1095\u1077\u1090\u1072\u32 \u1087\u1088\u1080\u32 \u1087\u1077\u1088\u1077\u1093\u1086\u1076\u1077\u32 \u1085\u1072\u32 \u1087\u1088\u1103\u1084\u1099\u1077\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1099?
\b0\i0\par\pard\sa150\qj \u1042\u32 \u1089\u1080\u1083\u1091\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=310739#l2816"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1080\u32 11}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 161\u32 \u1046\u1050\u32 \u1056\u1060\u32 \u1074\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1083\u1080\u1094\u1072,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1077\u1075\u1086\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1099\u1084\u32 \u1076\u1086\u1084\u1086\u1084,\u32 \u1087\u1088\u1080\u32 \u1087\u1077\u1088\u1077\u1093\u1086\u1076\u1077\u32 \u1085\u1072\u32 \u1087\u1088\u1103\u1084\u1099\u1077\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1099\u32 \u1074\u1084\u1077\u1085\u1103\u1077\u1090\u1089\u1103\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1089\u1085\u1072\u1073\u1078\u1072\u1102\u1097\u1080\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1084\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080,\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1086\u1081\u32 \u1076\u1083\u1103\u32 \u1085\u1072\u1095\u1080\u1089\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1083\u1072\u1090\u1099\u32 \u1079\u1072\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1091\u1089\u1083\u1091\u1075\u1080,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1086\u32 \u1087\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u1093\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1080\u1073\u1086\u1088\u1086\u1074\u32 \u1091\u1095\u1077\u1090\u1072\u32 (\u1087\u1088\u1080\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1090\u1072\u1082\u1080\u1093\u32 \u1087\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1081\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1080\u1082\u1072\u1084\u1080\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1086\u1084\u32 \u1076\u1086\u1084\u1077\u32 \u1080\u32 \u1085\u1072\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1103\u1084\u1080\u32 \u1078\u1080\u1083\u1099\u1093\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1081\u32 \u1087\u1086\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u1084\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1081\u1084\u1072\u32 \u1080\u1083\u1080\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u1084\u32 \u1085\u1072\u1081\u1084\u1072\u32 \u1078\u1080\u1083\u1099\u1093\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1081\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1083\u1080\u1073\u1086\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1078\u1080\u1083\u1080\u1097\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1074\u32 \u1076\u1072\u1085\u1085\u1086\u1084\u32 \u1076\u1086\u1084\u1077\u32 \u1083\u1080\u1094\u1091,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1077\u1084\u1091\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1099\u1084\u32 \u1076\u1086\u1084\u1086\u1084)\u32 \u1080\u32 \u1082\u1086\u1083\u1083\u1077\u1082\u1090\u1080\u1074\u1085\u1099\u1093\u32 (\u1086\u1073\u1097\u1077\u1076\u1086\u1084\u1086\u1074\u1099\u1093)\u32 \u1087\u1088\u1080\u1073\u1086\u1088\u1086\u1074\u32 \u1091\u1095\u1077\u1090\u1072,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1086\u1084\u32 \u1076\u1086\u1084\u1077.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj 5.\u32 \u1050\u1077\u1084\u32 \u1073\u1091\u1076\u1077\u1090\u32 \u1074\u1099\u1089\u1090\u1072\u1074\u1083\u1103\u1090\u1100\u1089\u1103\u32 \u1087\u1083\u1072\u1090\u1072\u32 \u1079\u1072\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1099,\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1083\u1103\u1077\u1084\u1099\u1077\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1103\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1080\u1084\u1091\u1097\u1077\u1089\u1090\u1074\u1072\u32 \u1074\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1086\u1084\u32 \u1076\u1086\u1084\u1077,\u32 \u1087\u1088\u1080\u32 \u1087\u1077\u1088\u1077\u1093\u1086\u1076\u1077\u32 \u1085\u1072\u32 \u1087\u1088\u1103\u1084\u1099\u1077\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1099?
\b0\i0\par\pard\sa150\qj \u1042\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=310739#l3774"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1100\u1102\u32 9.1}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 156\u32 \u1046\u1050\u32 \u1056\u1060\u32 \u1087\u1083\u1072\u1090\u1072\u32 \u1079\u1072\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1077\u32 \u1078\u1080\u1083\u1086\u1075\u1086\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1077\u1090\u32 \u1074\u32 \u1089\u1077\u1073\u1103\u32 \u1087\u1083\u1072\u1090\u1091\u32 \u1079\u1072\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1099,\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1083\u1103\u1077\u1084\u1099\u1077\u32 \u1087\u1088\u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1080\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1080\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1080\u1084\u1091\u1097\u1077\u1089\u1090\u1074\u1072\u32 \u1074\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1086\u1084\u32 \u1076\u1086\u1084\u1077.\u32 \u1057\u1086\u1075\u1083\u1072\u1089\u1085\u1086\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=310739#l4176"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1080\u32 12}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 161\u32 \u1046\u1050\u32 \u1056\u1060\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1103\u1102\u1097\u1080\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080,\u32 \u1090\u1086\u1074\u1072\u1088\u1080\u1097\u1077\u1089\u1090\u1074\u1072\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1080\u1082\u1086\u1074\u32 \u1078\u1080\u1083\u1100\u1103\u32 \u1083\u1080\u1073\u1086\u32 \u1078\u1080\u1083\u1080\u1097\u1085\u1099\u1077\u32 \u1082\u1086\u1086\u1087\u1077\u1088\u1072\u1090\u1080\u1074\u1099\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1099\u1077\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1080\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1077\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1100\u1089\u1082\u1080\u1077\u32 \u1082\u1086\u1086\u1087\u1077\u1088\u1072\u1090\u1080\u1074\u1099,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1077\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1099\u1084\u1080\u32 \u1076\u1086\u1084\u1072\u1084\u1080,\u32 \u1085\u1077\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1086\u1090\u1082\u1072\u1079\u1099\u1074\u1072\u1090\u1100\u1089\u1103\u32 \u1086\u1090\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u1072\u1084\u1080,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1084\u1080\u32 \u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=310739#l2758"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1080\u32 1}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 157\u32 \u1046\u1050\u32 \u1056\u1060,\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1074,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1074,\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1083\u1103\u1077\u1084\u1099\u1093\u32 \u1087\u1088\u1080\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1080\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1080\u1084\u1091\u1097\u1077\u1089\u1090\u1074\u1072\u32 \u1074\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1086\u1084\u32 \u1076\u1086\u1084\u1077,\u32 \u1089\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1089\u1085\u1072\u1073\u1078\u1072\u1102\u1097\u1080\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1084\u1080,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1090\u32 \u1093\u1086\u1083\u1086\u1076\u1085\u1086\u1077\u32 \u1080\u32 \u1075\u1086\u1088\u1103\u1095\u1077\u1077\u32 \u1074\u1086\u1076\u1086\u1089\u1085\u1072\u1073\u1078\u1077\u1085\u1080\u1077,\u32 \u1074\u1086\u1076\u1086\u1086\u1090\u1074\u1077\u1076\u1077\u1085\u1080\u1077,\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1089\u1085\u1072\u1073\u1078\u1077\u1085\u1080\u1077,\u32 \u1075\u1072\u1079\u1086\u1089\u1085\u1072\u1073\u1078\u1077\u1085\u1080\u1077\u32 (\u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1087\u1086\u1089\u1090\u1072\u1074\u1082\u1080\u32 \u1073\u1099\u1090\u1086\u1074\u1086\u1075\u1086\u32 \u1075\u1072\u1079\u1072\u32 \u1074\u32 \u1073\u1072\u1083\u1083\u1086\u1085\u1072\u1093),\u32 \u1086\u1090\u1086\u1087\u1083\u1077\u1085\u1080\u1077\u32 (\u1090\u1077\u1087\u1083\u1086\u1089\u1085\u1072\u1073\u1078\u1077\u1085\u1080\u1077,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1087\u1086\u1089\u1090\u1072\u1074\u1082\u1080\u32 \u1090\u1074\u1077\u1088\u1076\u1086\u1075\u1086\u32 \u1090\u1086\u1087\u1083\u1080\u1074\u1072\u32 \u1087\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1087\u1077\u1095\u1085\u1086\u1075\u1086\u32 \u1086\u1090\u1086\u1087\u1083\u1077\u1085\u1080\u1103),\u32 \u1080\u32 \u1088\u1077\u1075\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u32 \u1087\u1086\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1102\u32 \u1089\u32 \u1090\u1074\u1077\u1088\u1076\u1099\u1084\u1080\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080,\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u1074,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=310739#l4553"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1100\u1102\u32 1}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 157.2,\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1081\u32 \u1087\u1088\u1103\u1084\u1099\u1077\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1099\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1072\u1102\u1090\u1089\u1103\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1085\u1072\u32 \u1087\u1086\u1089\u1090\u1072\u1074\u1082\u1091\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1091\u1075.
\b0\i0\par\pard\sa150\qj \u1058\u1072\u1082\u1080\u1084\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1084,\u32 \u1087\u1077\u1088\u1077\u1093\u1086\u1076\u32 \u1085\u1072\u32 \u1087\u1088\u1103\u1084\u1099\u1077\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1099\u32 \u1085\u1077\u32 \u1079\u1072\u1090\u1088\u1072\u1075\u1080\u1074\u1072\u1077\u1090\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1103\u32 \u1083\u1080\u1094\u1072,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1077\u1075\u1086\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1099\u1084\u32 \u1076\u1086\u1084\u1086\u1084,\u32 \u1089\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1089\u1085\u1072\u1073\u1078\u1072\u1102\u1097\u1077\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081,\u32 \u1089\u1083\u1086\u1078\u1080\u1074\u1096\u1080\u1077\u1089\u1103\u32 \u1074\u32 \u1088\u1072\u1084\u1082\u1072\u1093\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1074\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1074,\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1083\u1103\u1077\u1084\u1099\u1093\u32 \u1087\u1088\u1080\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1080\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1080\u1084\u1091\u1097\u1077\u1089\u1090\u1074\u1072\u32 \u1074\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1086\u1084\u32 \u1076\u1086\u1084\u1077.\u32 \u1057\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086,\u32 \u1087\u1083\u1072\u1090\u1072\u32 \u1079\u1072\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1099,\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1083\u1103\u1077\u1084\u1099\u1077\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1103\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1080\u1084\u1091\u1097\u1077\u1089\u1090\u1074\u1072\u32 \u1074\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1086\u1084\u32 \u1076\u1086\u1084\u1077,\u32 \u1074\u1099\u1089\u1090\u1072\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1089\u1085\u1072\u1073\u1078\u1072\u1102\u1097\u1077\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u32 \u1083\u1080\u1094\u1091,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1077\u1084\u1091\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1099\u1084\u32 \u1076\u1086\u1084\u1086\u1084,\u32 \u1072\u32 \u1087\u1086\u1089\u1083\u1077\u1076\u1085\u1080\u1081\u32 \u1074\u1099\u1089\u1090\u1072\u1074\u1083\u1103\u1077\u1090\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1091\u1102\u32 \u1087\u1083\u1072\u1090\u1091\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1080\u1082\u1072\u1084\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1086\u1084\u32 \u1076\u1086\u1084\u1077\u32 \u1074\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1077\u32 \u1087\u1083\u1072\u1090\u1099\u32 \u1079\u1072\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1077\u32 \u1078\u1080\u1083\u1086\u1075\u1086\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj 6.\u32 \u1050\u1072\u1082\u1080\u1084\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1084\u32 \u1088\u1072\u1079\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1099\u32 \u1079\u1086\u1085\u1099\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1083\u1080\u1094\u1072,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1077\u1075\u1086\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1099\u1084\u32 \u1076\u1086\u1084\u1086\u1084,\u32 \u1080\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1089\u1085\u1072\u1073\u1078\u1072\u1102\u1097\u1077\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1103\u1084\u1086\u1075\u1086\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1087\u1088\u1080\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1080\u1082\u1072\u1084\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1086\u1084\u32 \u1076\u1086\u1084\u1077\u32 \u1085\u1077\u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1091\u1075?
\b0\i0\par\pard\sa150\qj \u1042\u32 \u1089\u1080\u1083\u1091\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=310739#l3834"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1080\u32 15}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 161\u32 \u1046\u1050\u32 \u1056\u1060\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1072\u1103\u32 \u1087\u1086\u1089\u1090\u1072\u1074\u1082\u1080\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1074,\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1093\u32 \u1076\u1083\u1103\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1091\u1075,\u32 \u1086\u1090\u1074\u1077\u1095\u1072\u1077\u1090\u32 \u1079\u1072\u32 \u1087\u1086\u1089\u1090\u1072\u1074\u1082\u1080\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1074\u32 \u1085\u1072\u1076\u1083\u1077\u1078\u1072\u1097\u1077\u1075\u1086\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1076\u1086\u32 \u1075\u1088\u1072\u1085\u1080\u1094\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1080\u1084\u1091\u1097\u1077\u1089\u1090\u1074\u1072\u32 \u1074\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1086\u1084\u32 \u1076\u1086\u1084\u1077\u32 \u1080\u32 \u1075\u1088\u1072\u1085\u1080\u1094\u32 \u1074\u1085\u1077\u1096\u1085\u1080\u1093\u32 \u1089\u1077\u1090\u1077\u1081\u32 \u1080\u1085\u1078\u1077\u1085\u1077\u1088\u1085\u1086-\u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1076\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1084\u1072,\u32 \u1077\u1089\u1083\u1080\u32 \u1080\u1085\u1086\u1077\u32 \u1085\u1077\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1086\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1084\u32 \u1089\u32 \u1090\u1072\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081.
\b0\i0\par\pard\sa150\qj{\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=310739#l2788"}{\fldrslt\ul \u1063\u1072\u1089\u1090\u1100\u1102\u32 1}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 161\u32 \u1046\u1050\u32 \u1056\u1060\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1086,\u32 \u1095\u1090\u1086\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1099\u1084\u32 \u1076\u1086\u1084\u1086\u1084\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1090\u1100\u32 \u1073\u1083\u1072\u1075\u1086\u1087\u1088\u1080\u1103\u1090\u1085\u1099\u1077\u32 \u1080\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1099\u1077\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u32 \u1087\u1088\u1086\u1078\u1080\u1074\u1072\u1085\u1080\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085,\u32 \u1085\u1072\u1076\u1083\u1077\u1078\u1072\u1097\u1077\u1077\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1077\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1080\u1084\u1091\u1097\u1077\u1089\u1090\u1074\u1072\u32 \u1074\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1086\u1084\u32 \u1076\u1086\u1084\u1077,\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1077\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1086\u1074\u32 \u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1084\u32 \u1080\u1084\u1091\u1097\u1077\u1089\u1090\u1074\u1086\u1084,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1091\u1075\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084,\u32 \u1087\u1088\u1086\u1078\u1080\u1074\u1072\u1102\u1097\u1080\u1084\u32 \u1074\u32 \u1090\u1072\u1082\u1086\u1084\u32 \u1076\u1086\u1084\u1077,\u32 \u1080\u1083\u1080\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=310739#l2769"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1077\u1081\u32 157.2}}\u32 \u1046\u1050\u32 \u1056\u1060,\u32 \u1087\u1086\u1089\u1090\u1086\u1103\u1085\u1085\u1091\u1102\u32 \u1075\u1086\u1090\u1086\u1074\u1085\u1086\u1089\u1090\u1100\u32 \u1080\u1085\u1078\u1077\u1085\u1077\u1088\u1085\u1099\u1093\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1080\u1082\u1072\u1094\u1080\u1081\u32 \u1080\u32 \u1076\u1088\u1091\u1075\u1086\u1075\u1086\u32 \u1086\u1073\u1086\u1088\u1091\u1076\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1074\u1093\u1086\u1076\u1103\u1097\u1080\u1093\u32 \u1074\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1080\u1084\u1091\u1097\u1077\u1089\u1090\u1074\u1072\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1080\u1082\u1086\u1074\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1086\u1084\u32 \u1076\u1086\u1084\u1077,\u32 \u1082\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1102\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1091\u1075.\u32 \u1055\u1088\u1080\u32 \u1101\u1090\u1086\u1084\u32 \u1074\u32 \u1089\u1080\u1083\u1091\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=310739#l4601"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1072\u32 3}}\u32 \u1095\u1072\u1089\u1090\u1080\u32 11\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 161\u32 \u1046\u1050\u32 \u1056\u1060\u32 \u1083\u1080\u1094\u1086,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1077\u1077\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1099\u1084\u32 \u1076\u1086\u1084\u1086\u1084,\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1086\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1100\u32 \u1086\u1090\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1080\u1082\u1086\u1074\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1086\u1084\u32 \u1076\u1086\u1084\u1077\u32 \u1080\u32 \u1085\u1072\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1077\u1081\u32 \u1078\u1080\u1083\u1099\u1093\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1081\u32 \u1087\u1086\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u1084\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1081\u1084\u1072\u32 \u1080\u1083\u1080\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u1084\u32 \u1085\u1072\u1081\u1084\u1072\u32 \u1078\u1080\u1083\u1099\u1093\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1081\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1083\u1080\u1073\u1086\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1078\u1080\u1083\u1080\u1097\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1074\u32 \u1076\u1072\u1085\u1085\u1086\u1084\u32 \u1076\u1086\u1084\u1077\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1103\u1093\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1082\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1091\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1091\u1075\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1085\u1077\u1087\u1088\u1077\u1088\u1099\u1074\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1090\u1072\u1082\u1080\u1084\u1080\u32 \u1091\u1089\u1083\u1091\u1075\u1072\u1084\u1080,\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1103\u1093\u32 \u1087\u1088\u1080\u32 \u1088\u1072\u1089\u1095\u1077\u1090\u1077\u32 \u1088\u1072\u1079\u1084\u1077\u1088\u1072\u32 \u1087\u1083\u1072\u1090\u1099\u32 \u1079\u1072\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1091\u1089\u1083\u1091\u1075\u1080\u32 \u1080\u32 \u1074\u1079\u1072\u1080\u1084\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1086\u1074\u1072\u1090\u1100\u32 \u1089\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1089\u1085\u1072\u1073\u1078\u1072\u1102\u1097\u1080\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1084\u1080\u32 \u1080\u32 \u1088\u1077\u1075\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u32 \u1087\u1086\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1102\u32 \u1089\u32 \u1090\u1074\u1077\u1088\u1076\u1099\u1084\u1080\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u32 \u1087\u1088\u1080\u32 \u1088\u1072\u1089\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1080\u1080\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1081,\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1080\u32 \u1087\u1088\u1086\u1074\u1077\u1088\u1082\u1080\u32 \u1092\u1072\u1082\u1090\u1086\u1074,\u32 \u1080\u1079\u1083\u1086\u1078\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1085\u1080\u1093,\u32 \u1091\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1080\u32 \u1074\u1099\u1103\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1081\u32 \u1080\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1072\u1093\u32 \u1088\u1072\u1089\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj \u1058\u1072\u1082\u1080\u1084\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1084,\u32 \u1083\u1080\u1094\u1086,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1077\u1077\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1099\u1084\u32 \u1076\u1086\u1084\u1086\u1084,\u32 \u1074\u1099\u1089\u1090\u1091\u1087\u1072\u1077\u1090\u32 "\u1077\u1076\u1080\u1085\u1099\u1084\u32 \u1086\u1082\u1085\u1086\u1084"\u32 \u1076\u1083\u1103\u32 \u1087\u1088\u1080\u1077\u1084\u1072\u32 \u1078\u1072\u1083\u1086\u1073\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1085\u1072\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1077\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1077\u1084\u1099\u1093\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1091\u1075\u32 \u1080\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1086\u32 \u1086\u1090\u1074\u1077\u1095\u1072\u1090\u1100\u32 \u1079\u1072\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1086\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1077\u1084\u1099\u1093\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1091\u1075\u32 \u1074\u1085\u1091\u1090\u1088\u1080\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1084\u1072\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1085\u1072\u1076\u1083\u1077\u1078\u1072\u1097\u1077\u1075\u1086\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1103\u32 \u1074\u1085\u1091\u1090\u1088\u1080\u1076\u1086\u1084\u1086\u1074\u1099\u1093\u32 \u1080\u1085\u1078\u1077\u1085\u1077\u1088\u1085\u1099\u1093\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1080\u1082\u1072\u1094\u1080\u1081,\u32 \u1090\u1086\u1075\u1076\u1072\u32 \u1082\u1072\u1082\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1089\u1085\u1072\u1073\u1078\u1072\u1102\u1097\u1072\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1086\u1090\u1074\u1077\u1095\u1072\u1077\u1090\u32 \u1079\u1072\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1086\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1091\u1075,\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1076\u1086\u32 \u1075\u1088\u1072\u1085\u1080\u1094\u1099\u32 \u1074\u1085\u1091\u1090\u1088\u1080\u1076\u1086\u1084\u1086\u1074\u1099\u1093\u32 \u1080\u1085\u1078\u1077\u1085\u1077\u1088\u1085\u1099\u1093\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1080\u1082\u1072\u1094\u1080\u1081.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj 7.\u32 \u1050\u1072\u1082\u1080\u1077\u32 \u1084\u1077\u1088\u1099\u32 \u1084\u1086\u1078\u1085\u1086\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1100\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1103\u1102\u1097\u1077\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080,\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1077\u1089\u1083\u1080\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1080\u1082\u1072\u1084\u1080\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1086\u1084\u32 \u1076\u1086\u1084\u1077\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1086\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1077\u32 \u1086\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1080\u32 \u1087\u1088\u1103\u1084\u1099\u1093\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1074\u32 \u1089\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1089\u1085\u1072\u1073\u1078\u1072\u1102\u1097\u1080\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1084\u1080,\u32 \u1072\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1103\u1102\u1097\u1072\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1087\u1088\u1086\u1076\u1086\u1083\u1078\u1072\u1077\u1090\u32 \u1074\u1099\u1089\u1090\u1072\u1074\u1083\u1103\u1090\u1100\u32 \u1087\u1083\u1072\u1090\u1091\u32 \u1079\u1072\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1091\u1089\u1083\u1091\u1075\u1080?
\b0\i0\par\pard\sa150\qj{\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=310706#l96"}{\fldrslt\ul \u1063\u1072\u1089\u1090\u1100\u1102\u32 5}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 3\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 N\u32 59\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1086,\u32 \u1095\u1090\u1086\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1080\u1082\u1072\u1084\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1086\u1084\u32 \u1076\u1086\u1084\u1077\u32 \u1080\u32 \u1085\u1072\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1103\u1084\u32 \u1078\u1080\u1083\u1099\u1093\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1081\u32 \u1087\u1086\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u1084\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1081\u1084\u1072\u32 \u1080\u1083\u1080\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u1084\u32 \u1085\u1072\u1081\u1084\u1072\u32 \u1078\u1080\u1083\u1099\u1093\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1081\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1083\u1080\u1073\u1086\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1078\u1080\u1083\u1080\u1097\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1074\u32 \u1076\u1072\u1085\u1085\u1086\u1084\u32 \u1076\u1086\u1084\u1077\u32 \u1087\u1083\u1072\u1090\u1077\u1078\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 (\u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1087\u1083\u1072\u1090\u1077\u1078\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1074\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077,\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1077\u32 \u1078\u1080\u1083\u1080\u1097\u1085\u1086-\u1082\u1086\u1084\u1084\u1091\u1085\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1093\u1086\u1079\u1103\u1081\u1089\u1090\u1074\u1072)\u32 \u1083\u1080\u1094\u1086\u1084,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1099\u1084\u32 \u1076\u1086\u1084\u1086\u1084,\u32 \u1076\u1083\u1103\u32 \u1074\u1085\u1077\u1089\u1077\u1085\u1080\u1103\u32 \u1087\u1083\u1072\u1090\u1099\u32 \u1079\u1072\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1091\u1089\u1083\u1091\u1075\u1080\u32 \u1079\u1072\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u32 \u1087\u1086\u1089\u1083\u1077\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1093\u1086\u1083\u1086\u1076\u1085\u1086\u1075\u1086\u32 \u1080\u32 \u1075\u1086\u1088\u1103\u1095\u1077\u1075\u1086\u32 \u1074\u1086\u1076\u1086\u1089\u1085\u1072\u1073\u1078\u1077\u1085\u1080\u1103,\u32 \u1074\u1086\u1076\u1086\u1086\u1090\u1074\u1077\u1076\u1077\u1085\u1080\u1103,\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1089\u1085\u1072\u1073\u1078\u1077\u1085\u1080\u1103,\u32 \u1075\u1072\u1079\u1086\u1089\u1085\u1072\u1073\u1078\u1077\u1085\u1080\u1103\u32 (\u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1087\u1086\u1089\u1090\u1072\u1074\u1082\u1080\u32 \u1073\u1099\u1090\u1086\u1074\u1086\u1075\u1086\u32 \u1075\u1072\u1079\u1072\u32 \u1074\u32 \u1073\u1072\u1083\u1083\u1086\u1085\u1072\u1093),\u32 \u1086\u1090\u1086\u1087\u1083\u1077\u1085\u1080\u1103\u32 (\u1090\u1077\u1087\u1083\u1086\u1089\u1085\u1072\u1073\u1078\u1077\u1085\u1080\u1103,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1087\u1086\u1089\u1090\u1072\u1074\u1082\u1080\u32 \u1090\u1074\u1077\u1088\u1076\u1086\u1075\u1086\u32 \u1090\u1086\u1087\u1083\u1080\u1074\u1072\u32 \u1087\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1087\u1077\u1095\u1085\u1086\u1075\u1086\u32 \u1086\u1090\u1086\u1087\u1083\u1077\u1085\u1080\u1103)\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1089\u1085\u1072\u1073\u1078\u1077\u1085\u1080\u1103\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1072\u1084\u1080\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1081\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1091\u1089\u1083\u1091\u1075\u1080\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1080\u1082\u1072\u1084\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1086\u1084\u32 \u1076\u1086\u1084\u1077\u32 \u1080\u32 \u1085\u1072\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1103\u1084\u32 \u1078\u1080\u1083\u1099\u1093\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1081\u32 \u1087\u1086\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u1084\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1081\u1084\u1072\u32 \u1080\u1083\u1080\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u1084\u32 \u1085\u1072\u1081\u1084\u1072\u32 \u1078\u1080\u1083\u1099\u1093\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1081\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1083\u1080\u1073\u1086\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1078\u1080\u1083\u1080\u1097\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1074\u32 \u1076\u1072\u1085\u1085\u1086\u1084\u32 \u1076\u1086\u1084\u1077,\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1085\u1072\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u32 \u1091\u1089\u1083\u1091\u1075\u32 \u1087\u1086\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1102\u32 \u1089\u32 \u1090\u1074\u1077\u1088\u1076\u1099\u1084\u1080\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u1084\u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=310739#l4555"}{\fldrslt\ul 1}}\u32 \u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=310739#l4556"}{\fldrslt\ul 2}}\u32 \u1095\u1072\u1089\u1090\u1080\u32 1\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 157.2\u32 \u1046\u1050\u32 \u1056\u1060,\u32 \u1090\u1072\u1082\u1080\u1077\u32 \u1083\u1080\u1094\u1072,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1077\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1099\u1084\u32 \u1076\u1086\u1084\u1086\u1084,\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1099\u32 \u1091\u1087\u1083\u1072\u1090\u1080\u1090\u1100\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1080\u1082\u1072\u1084\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1086\u1084\u32 \u1076\u1086\u1084\u1077\u32 \u1080\u32 \u1085\u1072\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1103\u1084\u32 \u1078\u1080\u1083\u1099\u1093\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1081\u32 \u1087\u1086\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u1084\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1081\u1084\u1072\u32 \u1080\u1083\u1080\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u1084\u32 \u1085\u1072\u1081\u1084\u1072\u32 \u1078\u1080\u1083\u1099\u1093\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1081\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1083\u1080\u1073\u1086\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1078\u1080\u1083\u1080\u1097\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1074\u32 \u1076\u1072\u1085\u1085\u1086\u1084\u32 \u1076\u1086\u1084\u1077,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1084\u32 \u1073\u1099\u1083\u1080\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1099\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1077\u32 \u1087\u1083\u1072\u1090\u1077\u1078\u1085\u1099\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099,\u32 \u1096\u1090\u1088\u1072\u1092\u32 \u1074\u32 \u1076\u1074\u1091\u1082\u1088\u1072\u1090\u1085\u1086\u1084\u32 \u1088\u1072\u1079\u1084\u1077\u1088\u1077\u32 \u1089\u1091\u1084\u1084\u1099,\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1097\u1077\u1081\u32 \u1091\u1087\u1083\u1072\u1090\u1077,\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u1074,\u32 \u1077\u1089\u1083\u1080\u32 \u1090\u1072\u1082\u1086\u1077\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1077\u32 \u1073\u1099\u1083\u1086\u32 \u1091\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1086\u32 \u1076\u1086\u32 \u1074\u1085\u1077\u1089\u1077\u1085\u1080\u1103\u32 \u1087\u1083\u1072\u1090\u1099\u32 \u1079\u1072\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1091\u1089\u1083\u1091\u1075\u1080\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1083\u1072\u1090\u1077\u1078\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1080\u1082\u1072\u1084\u1080\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1086\u1084\u32 \u1076\u1086\u1084\u1077\u32 \u1080\u32 \u1085\u1072\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1103\u1084\u1080\u32 \u1078\u1080\u1083\u1099\u1093\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1081\u32 \u1087\u1086\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u1084\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1081\u1084\u1072\u32 \u1080\u1083\u1080\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u1084\u32 \u1085\u1072\u1081\u1084\u1072\u32 \u1078\u1080\u1083\u1099\u1093\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1081\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1083\u1080\u1073\u1086\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1078\u1080\u1083\u1080\u1097\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1074\u32 \u1076\u1072\u1085\u1085\u1086\u1084\u32 \u1076\u1086\u1084\u1077.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj 8.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=310706#l0"}{\fldrslt\ul N\u32 59}}\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1072\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1103\u1102\u1097\u1077\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1087\u1086\u32 \u1074\u1099\u1087\u1083\u1072\u1090\u1077\u32 \u1096\u1090\u1088\u1072\u1092\u1072\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1080\u1082\u1072\u1084\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1086\u1084\u32 \u1076\u1086\u1084\u1077\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1074\u1099\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1077\u1102\u32 \u1087\u1083\u1072\u1090\u1077\u1078\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1087\u1086\u1089\u1083\u1077\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1103\u1084\u1099\u1093\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1074.\u32 \u1052\u1086\u1078\u1085\u1086\u32 \u1083\u1080\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1080\u1090\u1100\u32 \u1087\u1088\u1086\u1074\u1077\u1088\u1082\u1091\u32 \u1087\u1086\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1084\u1091\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1091?\u32 \u1050\u1072\u1082\u1080\u1077\u32 \u1084\u1077\u1088\u1099\u32 \u1074\u1086\u1079\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1084\u1086\u1078\u1085\u1086\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1100\u32 \u1082\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1103\u1102\u1097\u1077\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1085\u1077\u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1076\u1072\u1085\u1085\u1086\u1081\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1080?
\b0\i0\par\pard\sa150\qj \u1042\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=310739#l4048"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1100\u1102\u32 1}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 192\u32 \u1046\u1050\u32 \u1056\u1060\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1086\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1102\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1099\u1084\u1080\u32 \u1076\u1086\u1084\u1072\u1084\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1084\u1080\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1083\u1080\u1094\u1077\u1085\u1079\u1080\u1080\u32 \u1085\u1072\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1100\u1089\u1082\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1086\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1102\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1099\u1084\u1080\u32 \u1076\u1086\u1084\u1072\u1084\u1080,\u32 \u1074\u1099\u1076\u1072\u1085\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1078\u1080\u1083\u1080\u1097\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u1072\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1103\u32 \u1083\u1080\u1094\u1077\u1085\u1079\u1080\u1086\u1085\u1085\u1086\u1081\u32 \u1082\u1086\u1084\u1080\u1089\u1089\u1080\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.\u32 \u1051\u1080\u1094\u1077\u1085\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1086\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1102\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1099\u1084\u1080\u32 \u1076\u1086\u1084\u1072\u1084\u1080\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1077\u1090\u32 \u1074\u32 \u1089\u1077\u1073\u1103\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1078\u1080\u1083\u1080\u1097\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u1072\u32 \u1087\u1086\u32 \u1083\u1080\u1094\u1077\u1085\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1086\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1102\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1099\u1084\u1080\u32 \u1076\u1086\u1084\u1072\u1084\u1080,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1083\u1080\u1094\u1077\u1085\u1079\u1080\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103\u32 ({\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=310739#l4050"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1100\u32 3}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 192\u32 \u1046\u1050\u32 \u1056\u1060).\u32 \u1058\u1072\u1082\u1080\u1084\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1084,\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1078\u1080\u1083\u1080\u1097\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u1072\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1083\u1080\u1094\u1077\u1085\u1079\u1080\u1086\u1085\u1085\u1099\u1081\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1100.
\b0\i0\par\pard\sa150\qj \u1055\u1088\u1077\u1076\u1084\u1077\u1090\u1086\u1084\u32 \u1083\u1080\u1094\u1077\u1085\u1079\u1080\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103\u32 \u1074\u1099\u1089\u1090\u1091\u1087\u1072\u1077\u1090\u32 \u1089\u1086\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1077\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1084\u1080\u32 \u1083\u1080\u1094\u1077\u1085\u1079\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1095\u1072\u1089\u1090\u1100\u1102\u32 1\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 193\u32 \u1046\u1050\u32 \u1056\u1060.\u32 \u1055\u1088\u1080\u32 \u1101\u1090\u1086\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=310739#l4306"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1086\u1084\u32 7}}\u32 \u1095\u1072\u1089\u1090\u1080\u32 1\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 193\u32 \u1046\u1050\u32 \u1056\u1060\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1086,\u32 \u1095\u1090\u1086\u32 \u1082\u32 \u1095\u1080\u1089\u1083\u1091\u32 \u1083\u1080\u1094\u1077\u1085\u1079\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1086\u1090\u1085\u1086\u1089\u1103\u1090\u1089\u1103\u32 \u1080\u1085\u1099\u1077\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1077\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=265776#l10"}{\fldrslt\ul \u1055\u1086\u1076\u1087\u1091\u1085\u1082\u1090\u1086\u1084\u32 "\u1072"}}\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u32 3\u32 \u1055\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1083\u1080\u1094\u1077\u1085\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1100\u1089\u1082\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1086\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1102\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1099\u1084\u1080\u32 \u1076\u1086\u1084\u1072\u1084\u1080,\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u1090\u32 28\u32 \u1086\u1082\u1090\u1103\u1073\u1088\u1103\u32 2014\u32 \u1075.\u32 N\u32 1110,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1086\u32 \u1086\u1090\u1085\u1077\u1089\u1077\u1085\u1080\u1077\u32 \u1082\u32 \u1083\u1080\u1094\u1077\u1085\u1079\u1080\u1086\u1085\u1085\u1099\u1084\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u1084\u32 \u1089\u1086\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1103\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=310739#l2799"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1100\u1102\u32 2.3}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 161\u32 \u1046\u1050\u32 \u1056\u1060,\u32 \u1082\u1086\u1090\u1086\u1088\u1072\u1103\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1072\u1090\u1088\u1080\u1074\u1072\u1077\u1090,\u32 \u1095\u1090\u1086\u32 \u1087\u1088\u1080\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1099\u1084\u32 \u1076\u1086\u1084\u1086\u1084\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1103\u1102\u1097\u1077\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u32 \u1086\u1085\u1072\u32 \u1085\u1077\u1089\u1077\u1090\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1077\u1088\u1077\u1076\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1080\u1082\u1072\u1084\u1080\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1086\u1084\u32 \u1076\u1086\u1084\u1077\u32 \u1079\u1072\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u32 \u1074\u1089\u1077\u1093\u32 \u1091\u1089\u1083\u1091\u1075\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u32 \u1088\u1072\u1073\u1086\u1090,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1090\u32 \u1085\u1072\u1076\u1083\u1077\u1078\u1072\u1097\u1077\u1077\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1077\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1080\u1084\u1091\u1097\u1077\u1089\u1090\u1074\u1072\u32 \u1074\u32 \u1076\u1072\u1085\u1085\u1086\u1084\u32 \u1076\u1086\u1084\u1077\u32 \u1080\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1086\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1086\u1074\u1072\u1090\u1100\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u1084\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1088\u1077\u1075\u1083\u1072\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1080\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1103\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1080\u1084\u1091\u1097\u1077\u1089\u1090\u1074\u1072\u32 \u1074\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1086\u1084\u32 \u1076\u1086\u1084\u1077,\u32 \u1079\u1072\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1091\u1075\u32 \u1074\u32 \u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u1089\u1090\u1080\u32 \u1086\u1090\u32 \u1091\u1088\u1086\u1074\u1085\u1103\u32 \u1073\u1083\u1072\u1075\u1086\u1091\u1089\u1090\u1088\u1086\u1081\u1089\u1090\u1074\u1072\u32 \u1076\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1084\u1072,\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1086\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1086\u1074\u1072\u1090\u1100\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u1084\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1087\u1088\u1080\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1082\u1080\u32 \u1080\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1091\u1075\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1080\u1082\u1072\u1084\u32 \u1080\u32 \u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1103\u1084\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1099\u1093\u32 \u1076\u1086\u1084\u1072\u1093\u32 \u1080\u32 \u1078\u1080\u1083\u1099\u1093\u32 \u1076\u1086\u1084\u1072\u1093,\u32 \u1080\u1083\u1080\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=310739#l2769"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1077\u1081\u32 157.2}}\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1050\u1086\u1076\u1077\u1082\u1089\u1072,\u32 \u1079\u1072\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1075\u1086\u1090\u1086\u1074\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u1085\u1078\u1077\u1085\u1077\u1088\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084.\u32 \u1042\u32 \u1089\u1074\u1086\u1102\u32 \u1086\u1095\u1077\u1088\u1077\u1076\u1100,\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=290946#l432"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1086\u1084\u32 67}}\u32 \u1055\u1088\u1072\u1074\u1080\u1083\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1091\u1075\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1080\u1082\u1072\u1084\u32 \u1080\u32 \u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1103\u1084\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1099\u1093\u32 \u1076\u1086\u1084\u1072\u1093\u32 \u1080\u32 \u1078\u1080\u1083\u1099\u1093\u32 \u1076\u1086\u1084\u1086\u1074,\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u1090\u32 6\u32 \u1084\u1072\u1103\u32 2011\u32 \u1075.\u32 N\u32 354,\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1086\u32 \u1074\u1099\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1102\u32 \u1087\u1083\u1072\u1090\u1077\u1078\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1074\u1086\u1079\u1083\u1086\u1078\u1077\u1085\u1072\u32 \u1085\u1072\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1103\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1091\u1075.
\b0\i0\par\pard\sa150\qj \u1058\u1072\u1082\u1080\u1084\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1084,\u32 \u1091\u1095\u1080\u1090\u1099\u1074\u1072\u1103,\u32 \u1095\u1090\u1086\u32 \u1087\u1088\u1080\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1080\u32 \u1087\u1088\u1103\u1084\u1099\u1093\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1074\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1091\u1075\u32 \u1089\u1090\u1072\u1085\u1086\u1074\u1080\u1090\u1089\u1103\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1089\u1085\u1072\u1073\u1078\u1072\u1102\u1097\u1072\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1080\u32 \u1085\u1072\u32 \u1085\u1077\u1077\u32 \u1074\u1086\u1079\u1083\u1072\u1075\u1072\u1077\u1090\u1089\u1103\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1086\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1102\u32 \u1087\u1083\u1072\u1090\u1077\u1078\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u1084,\u32 \u1074\u1099\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1093\u32 \u1087\u1083\u1072\u1090\u1077\u1078\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1083\u1080\u1094\u1086\u1084,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1099\u1084\u32 \u1076\u1086\u1084\u1086\u1084,\u32 \u1074\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1084\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1077\u1084\u32 \u1083\u1080\u1094\u1077\u1085\u1079\u1080\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1086\u1075\u1086\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=265776#l10"}{\fldrslt\ul \u1087\u1086\u1076\u1087\u1091\u1085\u1082\u1090\u1086\u1084\u32 "\u1072"}}\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u32 3\u32 \u1055\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1083\u1080\u1094\u1077\u1085\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1100\u1089\u1082\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1086\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1102\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1099\u1084\u1080\u32 \u1076\u1086\u1084\u1072\u1084\u1080,\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u1090\u32 28\u32 \u1086\u1082\u1090\u1103\u1073\u1088\u1103\u32 2014\u32 \u1075.\u32 N\u32 1110.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj 9.\u32 \u1055\u1088\u1080\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1080\u32 \u1087\u1088\u1103\u1084\u1099\u1093\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1074\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1083\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1078\u1080\u1083\u1080\u1097\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u1072\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u32 \u1087\u1088\u1086\u1074\u1077\u1088\u1082\u1091\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1089\u1085\u1072\u1073\u1078\u1072\u1102\u1097\u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1085\u1072\u1095\u1080\u1089\u1083\u1077\u1085\u1080\u1103\u32 \u1088\u1072\u1079\u1084\u1077\u1088\u1072\u32 \u1087\u1083\u1072\u1090\u1099\u32 \u1079\u1072\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1091\u1089\u1083\u1091\u1075\u1080,\u32 \u1080\u32 \u1095\u1090\u1086\u32 \u1073\u1091\u1076\u1077\u1090\u32 \u1103\u1074\u1083\u1103\u1090\u1100\u1089\u1103\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1086\u1084\u32 \u1090\u1072\u1082\u1086\u1081\u32 \u1087\u1088\u1086\u1074\u1077\u1088\u1082\u1080?
\b0\i0\par\pard\sa150\qj \u1055\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1078\u1080\u1083\u1080\u1097\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u1072\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1099\u32 \u1074\u32 \u1089\u1090\u1072\u1090\u1100\u1077\u32 20\u32 \u1046\u1050\u32 \u1056\u1060.\u32 \u1058\u1072\u1082,\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1085\u1086\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=310739#l2208"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1080\u32 1}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 20\u32 \u1046\u1050\u32 \u1056\u1060\u32 \u1087\u1086\u1076\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u32 \u1078\u1080\u1083\u1080\u1097\u1085\u1099\u1084\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u1086\u1084\u32 \u1087\u1086\u1085\u1080\u1084\u1072\u1077\u1090\u1089\u1103\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1085\u1072\u1103\u32 \u1085\u1072\u32 \u1087\u1088\u1077\u1076\u1091\u1087\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1077,\u32 \u1074\u1099\u1103\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1080\u32 \u1087\u1088\u1077\u1089\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080,\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1083\u1080\u1094\u1072\u1084\u1080,\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1103\u1084\u1080\u32 \u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u1080\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1078\u1080\u1083\u1080\u1097\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084,\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1086\u1073\u32 \u1101\u1085\u1077\u1088\u1075\u1086\u1089\u1073\u1077\u1088\u1077\u1078\u1077\u1085\u1080\u1080\u32 \u1080\u32 \u1086\u32 \u1087\u1086\u1074\u1099\u1096\u1077\u1085\u1080\u1080\u32 \u1101\u1085\u1077\u1088\u1075\u1077\u1090\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1101\u1092\u1092\u1077\u1082\u1090\u1080\u1074\u1085\u1086\u1089\u1090\u1080\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1082\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1102\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1091\u1075\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1080\u1082\u1072\u1084\u32 \u1080\u32 \u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1103\u1084\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1099\u1093\u32 \u1076\u1086\u1084\u1072\u1093\u32 \u1080\u32 \u1078\u1080\u1083\u1099\u1093\u32 \u1076\u1086\u1084\u1072\u1093.\u32 \u1042\u1074\u1080\u1076\u1091\u32 \u1090\u1086\u1075\u1086,\u32 \u1095\u1090\u1086\u32 \u1087\u1088\u1080\u32 \u1087\u1088\u1103\u1084\u1099\u1093\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u1093\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1089\u1085\u1072\u1073\u1078\u1072\u1102\u1097\u1072\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1091\u1075\u32 \u1080\u32 \u1077\u1077\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1076\u1086\u1083\u1078\u1085\u1072\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=290946#l24"}{\fldrslt\ul \u1055\u1088\u1072\u1074\u1080\u1083\u1072\u1084\u1080}}\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1091\u1075\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1080\u1082\u1072\u1084\u32 \u1080\u32 \u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1103\u1084\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1099\u1093\u32 \u1076\u1086\u1084\u1072\u1093\u32 \u1080\u32 \u1078\u1080\u1083\u1099\u1093\u32 \u1076\u1086\u1084\u1086\u1074,\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1087\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u1090\u32 6\u32 \u1084\u1072\u1103\u32 2011\u32 \u1075.\u32 N\u32 354,\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1077\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1089\u1085\u1072\u1073\u1078\u1072\u1102\u1097\u1077\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1072\u32 \u1085\u1072\u1095\u1080\u1089\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1083\u1072\u1090\u1099\u32 \u1079\u1072\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1091\u1089\u1083\u1091\u1075\u1080\u32 \u1073\u1091\u1076\u1077\u1090\u32 \u1103\u1074\u1083\u1103\u1090\u1100\u1089\u1103\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1077\u1084\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1081\u32 \u1085\u1072\u1079\u1074\u1072\u1085\u1085\u1099\u1093\u32 \u1055\u1088\u1072\u1074\u1080\u1083.\u32 \u1044\u1072\u1085\u1085\u1086\u1077\u32 \u1086\u1073\u1089\u1090\u1086\u1103\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u32 \u1073\u1091\u1076\u1077\u1090\u32 \u1103\u1074\u1083\u1103\u1090\u1100\u1089\u1103\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1076\u1083\u1103\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1078\u1080\u1083\u1080\u1097\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u1072\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1084\u1077\u1088\u32 \u1088\u1077\u1072\u1075\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1074\u32 \u1088\u1072\u1084\u1082\u1072\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1078\u1080\u1083\u1080\u1097\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u1072.\u32 \u1044\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1089\u1086\u1086\u1073\u1097\u1072\u1077\u1084,\u32 \u1095\u1090\u1086\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=264149#l377"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1086\u1084\u32 2}}\u32 \u1055\u1088\u1072\u1074\u1080\u1083\u32 \u1087\u1086\u1076\u1075\u1086\u1090\u1086\u1074\u1082\u1080\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1093\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1093\u32 \u1072\u1082\u1090\u1086\u1074\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1080\u32 \u1080\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1080,\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u1090\u32 13\u32 \u1072\u1074\u1075\u1091\u1089\u1090\u1072\u32 1997\u32 \u1075.\u32 N\u32 1009,\u32 \u1087\u1080\u1089\u1100\u1084\u1072\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1085\u1077\u32 \u1103\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1084\u1080\u32 \u1072\u1082\u1090\u1072\u1084\u1080.
\b0\i0\par\pard\sa150\qj \u1042\u32 \u1101\u1090\u1086\u1081\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1089\u1083\u1077\u1076\u1091\u1077\u1090\u32 \u1091\u1095\u1080\u1090\u1099\u1074\u1072\u1090\u1100,\u32 \u1095\u1090\u1086\u32 \u1087\u1080\u1089\u1100\u1084\u1072\u32 \u1052\u1080\u1085\u1089\u1090\u1088\u1086\u1103\u32 \u1056\u1086\u1089\u1089\u1080\u1080\u32 \u1080\u32 \u1077\u1075\u1086\u32 \u1089\u1090\u1088\u1091\u1082\u1090\u1091\u1088\u1085\u1099\u1093\u32 \u1087\u1086\u1076\u1088\u1072\u1079\u1076\u1077\u1083\u1077\u1085\u1080\u1081,\u32 \u1074\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1088\u1072\u1079\u1098\u1103\u1089\u1085\u1103\u1102\u1090\u1089\u1103\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1099\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1093\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1093\u32 \u1072\u1082\u1090\u1086\u1074,\u32 \u1085\u1077\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1090\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1093\u32 \u1085\u1086\u1088\u1084,\u32 \u1085\u1077\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1099\u32 \u1085\u1072\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077,\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1077\u32 \u1080\u1083\u1080\u32 \u1086\u1090\u1084\u1077\u1085\u1091\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1093\u32 \u1085\u1086\u1088\u1084,\u32 \u1072\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1080\u1077\u1089\u1103\u32 \u1074\u32 \u1085\u1080\u1093\u32 \u1088\u1072\u1079\u1098\u1103\u1089\u1085\u1077\u1085\u1080\u1103\u32 \u1085\u1077\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1088\u1072\u1089\u1089\u1084\u1072\u1090\u1088\u1080\u1074\u1072\u1090\u1100\u1089\u1103\u32 \u1074\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1077\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1076\u1087\u1080\u1089\u1072\u1085\u1080\u1081\u32 \u1087\u1086\u1089\u1090\u1086\u1103\u1085\u1085\u1086\u1075\u1086\u32 \u1080\u1083\u1080\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1093\u1072\u1088\u1072\u1082\u1090\u1077\u1088\u1072.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qr\i \u1040.\u1042.\u32 \u1063\u1048\u1041\u1048\u1057\i0
\b0\i0\par\pard\sa150}