{\rtf1\ansi\uc0{\fonttbl{\f0\fnil Times New Roman Cyr;}{\f1\fnil Courier New Cyr;}}
\plain\fs24\sa150\qj
\b0\i0\par\pard\sa150\qj \u1047\u1072\u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1080\u1088\u1086\u1074\u1072\u1085\u1086\u32 \u1074\u32 \u1052\u1080\u1085\u1102\u1089\u1090\u1077\u32 \u1056\u1060\u32 1\u32 \u1085\u1086\u1103\u1073\u1088\u1103\u32 2004\u32 \u1075.\u32 N\u32 6094
\b0\i0\par\pard\sa150\pard \brdrb \brdrs\brdrw10\brsp20 {\fs4\~}\par \pard\qc \~
\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 \u1058\u1056\u1040\u1053\u1057\u1055\u1054\u1056\u1058\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\u1056\u1048\u1050\u1040\u1047
\par \u1086\u1090\u32 20\u32 \u1072\u1074\u1075\u1091\u1089\u1090\u1072\u32 2004\u32 \u1075.\u32 N\u32 15
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs36\b\qc \u1054\u1041\u32 \u1059\u1058\u1042\u1045\u1056\u1046\u1044\u1045\u1053\u1048\u1048\u32 \u1055\u1054\u1051\u1054\u1046\u1045\u1053\u1048\u1071\u32 \u1054\u1041\u32 \u1054\u1057\u1054\u1041\u1045\u1053\u1053\u1054\u1057\u1058\u1071\u1061\u32 \u1056\u1045\u1046\u1048\u1052\u1040\u32 \u1056\u1040\u1041\u1054\u1063\u1045\u1043\u1054\u32 \u1042\u1056\u1045\u1052\u1045\u1053\u1048\u32 \u1048\u32 \u1042\u1056\u1045\u1052\u1045\u1053\u1048\u32 \u1054\u1058\u1044\u1067\u1061\u1040\u32 \u1042\u1054\u1044\u1048\u1058\u1045\u1051\u1045\u1049\u32 \u1040\u1042\u1058\u1054\u1052\u1054\u1041\u1048\u1051\u1045\u1049
\b0\par\pard\sa150\fs24 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1086\u1074\u32 \u1052\u1080\u1085\u1090\u1088\u1072\u1085\u1089\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=233374#l0"}{\fldrslt\ul \u1086\u1090\u32 24.12.2013\u32 N\u32 484}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=260860#l0"}{\fldrslt\ul \u1086\u1090\u32 13.10.2015\u32 N\u32 299}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=295738#l0"}{\fldrslt\ul \u1086\u1090\u32 05.06.2017\u32 N\u32 212}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=314490#l0"}{\fldrslt\ul \u1086\u1090\u32 03.05.2018\u32 N\u32 170}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=347590#l0"}{\fldrslt\ul \u1086\u1090\u32 07.08.2019\u32 N\u32 262}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u1042\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\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=341257#l0"}{\fldrslt\ul \u1086\u1090\u32 30\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 2001\u32 \u1075.\u32 N\u32 197-\u1060\u1047}}\u32 "\u1058\u1088\u1091\u1076\u1086\u1074\u1086\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 (\u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\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 2002,\u32 N\u32 1\u32 (\u1095.\u32 I),\u32 \u1089\u1090.\u32 3)\u32 \u1087\u1088\u1080\u1082\u1072\u1079\u1099\u1074\u1072\u1102:
\b0\i0\par\pard\sa150\qj \u1059\u1090\u1074\u1077\u1088\u1076\u1080\u1090\u1100\u32 \u1055\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1077\u32 \u1086\u1073\u32 \u1086\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1103\u1093\u32 \u1088\u1077\u1078\u1080\u1084\u1072\u32 \u1088\u1072\u1073\u1086\u1095\u1077\u1075\u1086\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1080\u32 \u1080\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1080\u32 \u1086\u1090\u1076\u1099\u1093\u1072\u32 \u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1072\u1074\u1090\u1086\u1084\u1086\u1073\u1080\u1083\u1077\u1081\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1085\u1086\u32 \u1087\u1088\u1080\u1083\u1086\u1078\u1077\u1085\u1080\u1102.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qr\i \u1052\u1080\u1085\u1080\u1089\u1090\u1088\i0
\par\i \u1048.\u32 \u1051\u1045\u1042\u1048\u1058\u1048\u1053\i0
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qr\i \u1055\u1088\u1080\u1083\u1086\u1078\u1077\u1085\u1080\u1077\i0
\par\i \u1082\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1091\u32 \u1052\u1080\u1085\u1090\u1088\u1072\u1085\u1089\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1080\i0
\par\i \u1086\u1090\u32 20\u32 \u1072\u1074\u1075\u1091\u1089\u1090\u1072\u32 2004\u32 \u1075.\u32 N\u32 15\i0
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs36\b\qc \u1055\u1054\u1051\u1054\u1046\u1045\u1053\u1048\u1045\u32 \u1054\u1041\u32 \u1054\u1057\u1054\u1041\u1045\u1053\u1053\u1054\u1057\u1058\u1071\u1061\u32 \u1056\u1045\u1046\u1048\u1052\u1040\u32 \u1056\u1040\u1041\u1054\u1063\u1045\u1043\u1054\u32 \u1042\u1056\u1045\u1052\u1045\u1053\u1048\u32 \u1048\u32 \u1042\u1056\u1045\u1052\u1045\u1053\u1048\u32 \u1054\u1058\u1044\u1067\u1061\u1040\u32 \u1042\u1054\u1044\u1048\u1058\u1045\u1051\u1045\u1049\u32 \u1040\u1042\u1058\u1054\u1052\u1054\u1041\u1048\u1051\u1045\u1049
\b0\par\pard\sa150\fs24 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1086\u1074\u32 \u1052\u1080\u1085\u1090\u1088\u1072\u1085\u1089\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=233374#l0"}{\fldrslt\ul \u1086\u1090\u32 24.12.2013\u32 N\u32 484}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=260860#l0"}{\fldrslt\ul \u1086\u1090\u32 13.10.2015\u32 N\u32 299}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=295738#l0"}{\fldrslt\ul \u1086\u1090\u32 05.06.2017\u32 N\u32 212}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=314490#l3"}{\fldrslt\ul \u1086\u1090\u32 03.05.2018\u32 N\u32 170}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=347590#l6"}{\fldrslt\ul \u1086\u1090\u32 07.08.2019\u32 N\u32 262}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc I.\u32 \u1054\u1073\u1097\u1080\u1077\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1055\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1077\u32 \u1086\u1073\u32 \u1086\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1103\u1093\u32 \u1088\u1077\u1078\u1080\u1084\u1072\u32 \u1088\u1072\u1073\u1086\u1095\u1077\u1075\u1086\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1080\u32 \u1080\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1080\u32 \u1086\u1090\u1076\u1099\u1093\u1072\u32 \u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1072\u1074\u1090\u1086\u1084\u1086\u1073\u1080\u1083\u1077\u1081\u32 (\u1076\u1072\u1083\u1077\u1077\u32 -\u32 \u1055\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1077)\u32 \u1088\u1072\u1079\u1088\u1072\u1073\u1086\u1090\u1072\u1085\u1086\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u1086\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=341257#l4591"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1077\u1081\u32 329}}\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 30\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 2001\u32 \u1075.\u32 N\u32 197-\u1060\u1047\u32 "\u1058\u1088\u1091\u1076\u1086\u1074\u1086\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 <*>\u32 (\u1076\u1072\u1083\u1077\u1077\u32 -\u32 \u1058\u1088\u1091\u1076\u1086\u1074\u1086\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).
\b0\i0\par\pard\sa150\qj --------------------
\par <*>\u32 \u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\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 2002,\u32 N\u32 1\u32 (\u1095.\u32 I),\u32 \u1089\u1090.\u32 3.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj 2.\u32 \u1053\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1077\u32 \u1055\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1077\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1090\u32 \u1086\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1088\u1077\u1078\u1080\u1084\u1072\u32 \u1088\u1072\u1073\u1086\u1095\u1077\u1075\u1086\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1080\u32 \u1080\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1080\u32 \u1086\u1090\u1076\u1099\u1093\u1072\u32 \u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081\u32 (\u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081,\u32 \u1079\u1072\u1085\u1103\u1090\u1099\u1093\u32 \u1085\u1072\u32 \u1084\u1077\u1078\u1076\u1091\u1085\u1072\u1088\u1086\u1076\u1085\u1099\u1093\u32 \u1087\u1077\u1088\u1077\u1074\u1086\u1079\u1082\u1072\u1093,\u32 \u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1087\u1086\u1078\u1072\u1088\u1085\u1099\u1093\u32 \u1080\u32 \u1072\u1074\u1072\u1088\u1080\u1081\u1085\u1086-\u1089\u1087\u1072\u1089\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1072\u1074\u1090\u1086\u1084\u1086\u1073\u1080\u1083\u1077\u1081\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1103\u32 \u1072\u1074\u1090\u1086\u1084\u1086\u1073\u1080\u1083\u1080,\u32 \u1087\u1088\u1077\u1076\u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1085\u1099\u1077\u32 \u1076\u1083\u1103\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1101\u1074\u1072\u1082\u1091\u1072\u1094\u1080\u1080\u32 \u1087\u1086\u1089\u1090\u1088\u1072\u1076\u1072\u1074\u1096\u1080\u1093\u32 \u1087\u1088\u1080\u32 \u1095\u1088\u1077\u1079\u1074\u1099\u1095\u1072\u1081\u1085\u1099\u1093\u32 \u1089\u1080\u1090\u1091\u1072\u1094\u1080\u1103\u1093,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1088\u1072\u1073\u1086\u1090\u1072\u1102\u1097\u1080\u1093\u32 \u1074\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1077\u32 \u1074\u1072\u1093\u1090\u1086\u1074\u1099\u1093\u32 \u1073\u1088\u1080\u1075\u1072\u1076\u32 \u1087\u1088\u1080\u32 \u1074\u1072\u1093\u1090\u1086\u1074\u1086\u1084\u32 \u1084\u1077\u1090\u1086\u1076\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1088\u1072\u1073\u1086\u1090),\u32 \u1088\u1072\u1073\u1086\u1090\u1072\u1102\u1097\u1080\u1093\u32 \u1087\u1086\u32 \u1090\u1088\u1091\u1076\u1086\u1074\u1086\u1084\u1091\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1091\u32 \u1085\u1072\u32 \u1072\u1074\u1090\u1086\u1084\u1086\u1073\u1080\u1083\u1103\u1093,\u32 \u1087\u1088\u1080\u1085\u1072\u1076\u1083\u1077\u1078\u1072\u1097\u1080\u1093\u32 \u1079\u1072\u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1084\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1084\u32 \u1085\u1077\u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u32 \u1086\u1090\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1086\u1085\u1085\u1086-\u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1093\u32 \u1092\u1086\u1088\u1084\u32 \u1080\u32 \u1092\u1086\u1088\u1084\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080,\u32 \u1074\u1077\u1076\u1086\u1084\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 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\b0\i0\par\pard\sa150\qj 3.\u32 \u1054\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1088\u1077\u1078\u1080\u1084\u1072\u32 \u1088\u1072\u1073\u1086\u1095\u1077\u1075\u1086\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1080\u32 \u1080\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1080\u32 \u1086\u1090\u1076\u1099\u1093\u1072,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1077\u32 \u1055\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1077\u1084,\u32 \u1103\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1080\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1075\u1088\u1072\u1092\u1080\u1082\u1086\u1074\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1089\u1084\u1077\u1085\u1085\u1086\u1089\u1090\u1080)\u32 \u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081.\u32 \u1056\u1072\u1089\u1087\u1080\u1089\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1075\u1088\u1072\u1092\u1080\u1082\u1080\u32 \u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1103\u32 \u1072\u1074\u1090\u1086\u1084\u1086\u1073\u1080\u1083\u1077\u1081\u32 \u1074\u1086\u32 \u1074\u1089\u1077\u1093\u32 \u1074\u1080\u1076\u1072\u1093\u32 \u1089\u1086\u1086\u1073\u1097\u1077\u1085\u1080\u1081\u32 \u1076\u1086\u1083\u1078\u1085\u1099\u32 \u1088\u1072\u1079\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1090\u1100\u1089\u1103\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1085\u1086\u1088\u1084\u32 \u1055\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1043\u1088\u1072\u1092\u1080\u1082\u1080\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1089\u1084\u1077\u1085\u1085\u1086\u1089\u1090\u1080)\u32 \u1087\u1088\u1080\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1080\u32 \u1088\u1077\u1075\u1091\u1083\u1103\u1088\u1085\u1099\u1093\u32 \u1087\u1077\u1088\u1077\u1074\u1086\u1079\u1086\u1082\u32 \u1074\u32 \u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1084\u32 \u1080\u32 \u1087\u1088\u1080\u1075\u1086\u1088\u1086\u1076\u1085\u1086\u1084\u32 \u1089\u1086\u1086\u1073\u1097\u1077\u1085\u1080\u1080\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1088\u1072\u1073\u1086\u1090\u1086\u1076\u1072\u1090\u1077\u1083\u1077\u1084\u32 \u1076\u1083\u1103\u32 \u1074\u1089\u1077\u1093\u32 \u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1085\u1072\u32 \u1082\u1072\u1078\u1076\u1099\u1081\u32 \u1082\u1072\u1083\u1077\u1085\u1076\u1072\u1088\u1085\u1099\u1081\u32 \u1084\u1077\u1089\u1103\u1094\u32 \u1089\u32 \u1077\u1078\u1077\u1076\u1085\u1077\u1074\u1085\u1099\u1084\u32 \u1080\u1083\u1080\u32 \u1089\u1091\u1084\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1084\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1088\u1072\u1073\u1086\u1095\u1077\u1075\u1086\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1080.\u32 \u1043\u1088\u1072\u1092\u1080\u1082\u1072\u1084\u1080\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1089\u1084\u1077\u1085\u1085\u1086\u1089\u1090\u1080)\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1088\u1072\u1073\u1086\u1095\u1080\u1077\u32 \u1076\u1085\u1080\u32 \u1089\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u1084\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1080\u32 \u1085\u1072\u1095\u1072\u1083\u1072\u32 \u1080\u32 \u1086\u1082\u1086\u1085\u1095\u1072\u1085\u1080\u1103\u32 \u1077\u1078\u1077\u1076\u1085\u1077\u1074\u1085\u1086\u1081\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1089\u1084\u1077\u1085\u1099),\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1080\u32 \u1087\u1077\u1088\u1077\u1088\u1099\u1074\u1086\u1074\u32 \u1076\u1083\u1103\u32 \u1086\u1090\u1076\u1099\u1093\u1072\u32 \u1080\u32 \u1087\u1080\u1090\u1072\u1085\u1080\u1103\u32 \u1074\u32 \u1082\u1072\u1078\u1076\u1091\u1102\u32 \u1089\u1084\u1077\u1085\u1091,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1076\u1085\u1080\u32 \u1077\u1078\u1077\u1085\u1077\u1076\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1090\u1076\u1099\u1093\u1072.\u32 \u1043\u1088\u1072\u1092\u1080\u1082\u1080\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1089\u1084\u1077\u1085\u1085\u1086\u1089\u1090\u1080)\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1102\u1090\u1089\u1103\u32 \u1088\u1072\u1073\u1086\u1090\u1086\u1076\u1072\u1090\u1077\u1083\u1077\u1084\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1084\u1085\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1086\u1074\u32 \u1080\u32 \u1076\u1086\u1074\u1086\u1076\u1103\u1090\u1089\u1103\u32 \u1076\u1086\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1072\u32 \u1052\u1080\u1085\u1090\u1088\u1072\u1085\u1089\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=233374#l16"}{\fldrslt\ul \u1086\u1090\u32 24.12.2013\u32 N\u32 484}})
\b0\i0\par\pard\sa150\qj 5.\u32 \u1053\u1072\u32 \u1084\u1077\u1078\u1076\u1091\u1075\u1086\u1088\u1086\u1076\u1085\u1099\u1093\u32 \u1087\u1077\u1088\u1077\u1074\u1086\u1079\u1082\u1072\u1093\u32 \u1087\u1088\u1080\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1074\u32 \u1076\u1072\u1083\u1100\u1085\u1080\u1077\u32 \u1088\u1077\u1081\u1089\u1099,\u32 \u1087\u1088\u1080\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1100\u32 \u1079\u1072\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1091\u1102\u32 \u1075\u1088\u1072\u1092\u1080\u1082\u1086\u1084\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1089\u1084\u1077\u1085\u1085\u1086\u1089\u1090\u1080)\u32 \u1087\u1088\u1086\u1076\u1086\u1083\u1078\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1077\u1078\u1077\u1076\u1085\u1077\u1074\u1085\u1086\u1081\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 \u1085\u1077\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1074\u1077\u1088\u1085\u1091\u1090\u1100\u1089\u1103\u32 \u1082\u32 \u1087\u1086\u1089\u1090\u1086\u1103\u1085\u1085\u1086\u1084\u1091\u32 \u1084\u1077\u1089\u1090\u1091\u32 \u1088\u1072\u1073\u1086\u1090\u1099,\u32 \u1088\u1072\u1073\u1086\u1090\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1090\u32 \u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1102\u32 \u1079\u1072\u1076\u1072\u1085\u1080\u1077\u32 \u1087\u1086\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1080\u32 \u1085\u1072\u32 \u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1077\u32 \u1080\u32 \u1089\u1090\u1086\u1103\u1085\u1082\u1091\u32 \u1072\u1074\u1090\u1086\u1084\u1086\u1073\u1080\u1083\u1103\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1085\u1086\u1088\u1084\u32 \u1055\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc II.\u32 \u1056\u1072\u1073\u1086\u1095\u1077\u1077\u32 \u1074\u1088\u1077\u1084\u1103
\b0\par\pard\sa150\fs24\qj 6.\u32 \u1042\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1088\u1072\u1073\u1086\u1095\u1077\u1075\u1086\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1080\u32 \u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1100\u32 \u1076\u1086\u1083\u1078\u1077\u1085\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1103\u1090\u1100\u32 \u1089\u1074\u1086\u1080\u32 \u1090\u1088\u1091\u1076\u1086\u1074\u1099\u1077\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1084\u1080\u32 \u1090\u1088\u1091\u1076\u1086\u1074\u1086\u1075\u1086\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072,\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u1072\u1084\u1080\u32 \u1074\u1085\u1091\u1090\u1088\u1077\u1085\u1085\u1077\u1075\u1086\u32 \u1090\u1088\u1091\u1076\u1086\u1074\u1086\u1075\u1086\u32 \u1088\u1072\u1089\u1087\u1086\u1088\u1103\u1076\u1082\u1072\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1075\u1088\u1072\u1092\u1080\u1082\u1086\u1084\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1089\u1084\u1077\u1085\u1085\u1086\u1089\u1090\u1080).
\b0\i0\par\pard\sa150\qj 7.\u32 \u1053\u1086\u1088\u1084\u1072\u1083\u1100\u1085\u1072\u1103\u32 \u1087\u1088\u1086\u1076\u1086\u1083\u1078\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1088\u1072\u1073\u1086\u1095\u1077\u1075\u1086\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1080\u32 \u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1085\u1077\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1087\u1088\u1077\u1074\u1099\u1096\u1072\u1090\u1100\u32 40\u32 \u1095\u1072\u1089\u1086\u1074\u32 \u1074\u32 \u1085\u1077\u1076\u1077\u1083\u1102.
\b0\i0\par\pard\sa150\qj \u1044\u1083\u1103\u32 \u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081,\u32 \u1088\u1072\u1073\u1086\u1090\u1072\u1102\u1097\u1080\u1093\u32 \u1087\u1086\u32 \u1082\u1072\u1083\u1077\u1085\u1076\u1072\u1088\u1102\u32 \u1087\u1103\u1090\u1080\u1076\u1085\u1077\u1074\u1085\u1086\u1081\u32 \u1088\u1072\u1073\u1086\u1095\u1077\u1081\u32 \u1085\u1077\u1076\u1077\u1083\u1080\u32 \u1089\u32 \u1076\u1074\u1091\u1084\u1103\u32 \u1074\u1099\u1093\u1086\u1076\u1085\u1099\u1084\u1080\u32 \u1076\u1085\u1103\u1084\u1080,\u32 \u1085\u1086\u1088\u1084\u1072\u1083\u1100\u1085\u1072\u1103\u32 \u1087\u1088\u1086\u1076\u1086\u1083\u1078\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1077\u1078\u1077\u1076\u1085\u1077\u1074\u1085\u1086\u1081\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1089\u1084\u1077\u1085\u1099)\u32 \u1085\u1077\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1087\u1088\u1077\u1074\u1099\u1096\u1072\u1090\u1100\u32 8\u32 \u1095\u1072\u1089\u1086\u1074,\u32 \u1072\u32 \u1076\u1083\u1103\u32 \u1088\u1072\u1073\u1086\u1090\u1072\u1102\u1097\u1080\u1093\u32 \u1087\u1086\u32 \u1082\u1072\u1083\u1077\u1085\u1076\u1072\u1088\u1102\u32 \u1096\u1077\u1089\u1090\u1080\u1076\u1085\u1077\u1074\u1085\u1086\u1081\u32 \u1088\u1072\u1073\u1086\u1095\u1077\u1081\u32 \u1085\u1077\u1076\u1077\u1083\u1080\u32 \u1089\u32 \u1086\u1076\u1085\u1080\u1084\u32 \u1074\u1099\u1093\u1086\u1076\u1085\u1099\u1084\u32 \u1076\u1085\u1077\u1084\u32 -\u32 7\u32 \u1095\u1072\u1089\u1086\u1074.
\b0\i0\par\pard\sa150\qj 8.\u32 \u1042\u32 \u1090\u1077\u1093\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093,\u32 \u1082\u1086\u1075\u1076\u1072\u32 \u1087\u1086\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1084\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1072\u32 (\u1088\u1072\u1073\u1086\u1090\u1099)\u32 \u1085\u1077\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1089\u1086\u1073\u1083\u1102\u1076\u1077\u1085\u1072\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1072\u1103\u32 \u1085\u1086\u1088\u1084\u1072\u1083\u1100\u1085\u1072\u1103\u32 \u1077\u1078\u1077\u1076\u1085\u1077\u1074\u1085\u1072\u1103\u32 \u1080\u1083\u1080\u32 \u1077\u1078\u1077\u1085\u1077\u1076\u1077\u1083\u1100\u1085\u1072\u1103\u32 \u1087\u1088\u1086\u1076\u1086\u1083\u1078\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1088\u1072\u1073\u1086\u1095\u1077\u1075\u1086\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1080,\u32 \u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1103\u1084\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1089\u1091\u1084\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1081\u32 \u1091\u1095\u1077\u1090\u32 \u1088\u1072\u1073\u1086\u1095\u1077\u1075\u1086\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1080\u32 \u1089\u32 \u1087\u1088\u1086\u1076\u1086\u1083\u1078\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u1102\u32 \u1091\u1095\u1077\u1090\u1085\u1086\u1075\u1086\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u1072\u32 \u1086\u1076\u1080\u1085\u32 \u1084\u1077\u1089\u1103\u1094.\u32 \u1055\u1088\u1086\u1076\u1086\u1083\u1078\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1091\u1095\u1077\u1090\u1085\u1086\u1075\u1086\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u1072\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1091\u1074\u1077\u1083\u1080\u1095\u1077\u1085\u1072\u32 \u1076\u1086\u32 \u1090\u1088\u1077\u1093\u32 \u1084\u1077\u1089\u1103\u1094\u1077\u1074\u32 \u1087\u1086\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1089\u32 \u1074\u1099\u1073\u1086\u1088\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1087\u1077\u1088\u1074\u1080\u1095\u1085\u1086\u1081\u32 \u1087\u1088\u1086\u1092\u1089\u1086\u1102\u1079\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080,\u32 \u1072\u32 \u1087\u1088\u1080\u32 \u1077\u1077\u32 \u1086\u1090\u1089\u1091\u1090\u1089\u1090\u1074\u1080\u1080\u32 -\u32 \u1089\u32 \u1080\u1085\u1099\u1084\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1086\u1074.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1072\u32 \u1052\u1080\u1085\u1090\u1088\u1072\u1085\u1089\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=295738#l10"}{\fldrslt\ul \u1086\u1090\u32 05.06.2017\u32 N\u32 212}})
\b0\i0\par\pard\sa150\qj \u1053\u1072\u32 \u1087\u1077\u1088\u1077\u1074\u1086\u1079\u1082\u1072\u1093\u32 \u1087\u1072\u1089\u1089\u1072\u1078\u1080\u1088\u1086\u1074\u32 \u1074\u32 \u1082\u1091\u1088\u1086\u1088\u1090\u1085\u1086\u1081\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1089\u1090\u1080\u32 \u1074\u32 \u1083\u1077\u1090\u1085\u1077-\u1086\u1089\u1077\u1085\u1085\u1080\u1081\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u32 \u1080\u32 \u1085\u1072\u32 \u1076\u1088\u1091\u1075\u1080\u1093\u32 \u1087\u1077\u1088\u1077\u1074\u1086\u1079\u1082\u1072\u1093,\u32 \u1089\u1074\u1103\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u32 \u1086\u1073\u1089\u1083\u1091\u1078\u1080\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1089\u1077\u1079\u1086\u1085\u1085\u1099\u1093\u32 \u1088\u1072\u1073\u1086\u1090,\u32 \u1091\u1095\u1077\u1090\u1085\u1099\u1081\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1090\u1100\u1089\u1103\u32 \u1087\u1088\u1086\u1076\u1086\u1083\u1078\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u1102\u32 \u1076\u1086\u32 6\u32 \u1084\u1077\u1089\u1103\u1094\u1077\u1074.
\b0\i0\par\pard\sa150\qj \u1055\u1088\u1086\u1076\u1086\u1083\u1078\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1088\u1072\u1073\u1086\u1095\u1077\u1075\u1086\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1080\u32 \u1079\u1072\u32 \u1091\u1095\u1077\u1090\u1085\u1099\u1081\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u32 \u1085\u1077\u32 \u1076\u1086\u1083\u1078\u1085\u1072\u32 \u1087\u1088\u1077\u1074\u1099\u1096\u1072\u1090\u1100\u32 \u1085\u1086\u1088\u1084\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1095\u1080\u1089\u1083\u1072\u32 \u1088\u1072\u1073\u1086\u1095\u1080\u1093\u32 \u1095\u1072\u1089\u1086\u1074.
\b0\i0\par\pard\sa150\qj \u1057\u1091\u1084\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1081\u32 \u1091\u1095\u1077\u1090\u32 \u1088\u1072\u1073\u1086\u1095\u1077\u1075\u1086\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1080\u32 \u1074\u1074\u1086\u1076\u1080\u1090\u1089\u1103\u32 \u1088\u1072\u1073\u1086\u1090\u1086\u1076\u1072\u1090\u1077\u1083\u1077\u1084\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1084\u1085\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1086\u1074.
\b0\i0\par\pard\sa150\qj 9.\u32 \u1055\u1088\u1080\u32 \u1089\u1091\u1084\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1084\u32 \u1091\u1095\u1077\u1090\u1077\u32 \u1088\u1072\u1073\u1086\u1095\u1077\u1075\u1086\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1080\u32 \u1087\u1088\u1086\u1076\u1086\u1083\u1078\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1077\u1078\u1077\u1076\u1085\u1077\u1074\u1085\u1086\u1081\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1089\u1084\u1077\u1085\u1099)\u32 \u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1085\u1077\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1087\u1088\u1077\u1074\u1099\u1096\u1072\u1090\u1100\u32 10\u32 \u1095\u1072\u1089\u1086\u1074,\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 \u1087\u1091\u1085\u1082\u1090\u1072\u1084\u1080\u32 10,\u32 11,\u32 12\u32 \u1055\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj 10.\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077,\u32 \u1082\u1086\u1075\u1076\u1072\u32 \u1087\u1088\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1084\u1077\u1078\u1076\u1091\u1075\u1086\u1088\u1086\u1076\u1085\u1086\u1081\u32 \u1087\u1077\u1088\u1077\u1074\u1086\u1079\u1082\u1080\u32 \u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1102\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1086\u32 \u1076\u1072\u1090\u1100\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1100\u32 \u1076\u1086\u1077\u1093\u1072\u1090\u1100\u32 \u1076\u1086\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1084\u1077\u1089\u1090\u1072\u32 \u1086\u1090\u1076\u1099\u1093\u1072,\u32 \u1087\u1088\u1086\u1076\u1086\u1083\u1078\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1077\u1078\u1077\u1076\u1085\u1077\u1074\u1085\u1086\u1081\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1089\u1084\u1077\u1085\u1099)\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1091\u1074\u1077\u1083\u1080\u1095\u1077\u1085\u1072\u32 \u1076\u1086\u32 12\u32 \u1095\u1072\u1089\u1086\u1074\u32 \u1087\u1088\u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1080,\u32 \u1077\u1089\u1083\u1080\u32 \u1085\u1077\u32 \u1087\u1088\u1077\u1074\u1099\u1096\u1072\u1077\u1090\u1089\u1103\u32 \u1074\u1088\u1077\u1084\u1103\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1072\u1074\u1090\u1086\u1084\u1086\u1073\u1080\u1083\u1077\u1084,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1086\u1077\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u1084\u1080\u32 16\u32 \u1080\u32 17\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1055\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1072\u32 \u1052\u1080\u1085\u1090\u1088\u1072\u1085\u1089\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=314490#l6"}{\fldrslt\ul \u1086\u1090\u32 03.05.2018\u32 N\u32 170}})
\b0\i0\par\pard\sa150\qj \u1045\u1089\u1083\u1080\u32 \u1087\u1088\u1077\u1073\u1099\u1074\u1072\u1085\u1080\u1077\u32 \u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1103\u32 \u1074\u32 \u1072\u1074\u1090\u1086\u1084\u1086\u1073\u1080\u1083\u1077\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1072\u1090\u1088\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1087\u1088\u1086\u1076\u1086\u1083\u1078\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u1102\u32 \u1073\u1086\u1083\u1077\u1077\u32 12\u32 \u1095\u1072\u1089\u1086\u1074,\u32 \u1074\u32 \u1088\u1077\u1081\u1089\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1076\u1074\u1072\u32 \u1080\u32 \u1073\u1086\u1083\u1077\u1077\u32 \u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081.\u32 \u1055\u1088\u1080\u32 \u1101\u1090\u1086\u1084\u32 \u1072\u1074\u1090\u1086\u1084\u1086\u1073\u1080\u1083\u1100\u32 \u1076\u1086\u1083\u1078\u1077\u1085\u32 \u1073\u1099\u1090\u1100\u32 \u1086\u1073\u1086\u1088\u1091\u1076\u1086\u1074\u1072\u1085\u32 \u1089\u1087\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1084\u1077\u1089\u1090\u1086\u1084\u32 \u1076\u1083\u1103\u32 \u1086\u1090\u1076\u1099\u1093\u1072\u32 \u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1103.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1072\u32 \u1052\u1080\u1085\u1090\u1088\u1072\u1085\u1089\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=233374#l16"}{\fldrslt\ul \u1086\u1090\u32 24.12.2013\u32 N\u32 484}})
\b0\i0\par\pard\sa150\qj 11.\u32 \u1055\u1088\u1080\u32 \u1089\u1091\u1084\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1084\u32 \u1091\u1095\u1077\u1090\u1077\u32 \u1088\u1072\u1073\u1086\u1095\u1077\u1075\u1086\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1080\u32 \u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1103\u1084,\u32 \u1088\u1072\u1073\u1086\u1090\u1072\u1102\u1097\u1080\u1084\u32 \u1085\u1072\u32 \u1088\u1077\u1075\u1091\u1083\u1103\u1088\u1085\u1099\u1093\u32 \u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1080\u1093\u32 \u1080\u32 \u1087\u1088\u1080\u1075\u1086\u1088\u1086\u1076\u1085\u1099\u1093\u32 \u1072\u1074\u1090\u1086\u1073\u1091\u1089\u1085\u1099\u1093\u32 \u1084\u1072\u1088\u1096\u1088\u1091\u1090\u1072\u1093,\u32 \u1087\u1088\u1086\u1076\u1086\u1083\u1078\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1077\u1078\u1077\u1076\u1085\u1077\u1074\u1085\u1086\u1081\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1089\u1084\u1077\u1085\u1099)\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1091\u1074\u1077\u1083\u1080\u1095\u1077\u1085\u1072\u32 \u1088\u1072\u1073\u1086\u1090\u1086\u1076\u1072\u1090\u1077\u1083\u1077\u1084\u32 \u1076\u1086\u32 12\u32 \u1095\u1072\u1089\u1086\u1074\u32 \u1087\u1086\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1089\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1086\u1074.
\b0\i0\par\pard\sa150\qj 12.\u32 \u1042\u1086\u1076\u1080\u1090\u1077\u1083\u1103\u1084,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u32 \u1087\u1077\u1088\u1077\u1074\u1086\u1079\u1082\u1080\u32 \u1076\u1083\u1103\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1081\u32 \u1079\u1076\u1088\u1072\u1074\u1086\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103,\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1089\u1083\u1091\u1078\u1073,\u32 \u1090\u1077\u1083\u1077\u1075\u1088\u1072\u1092\u1085\u1086\u1081,\u32 \u1090\u1077\u1083\u1077\u1092\u1086\u1085\u1085\u1086\u1081\u32 \u1080\u32 \u1087\u1086\u1095\u1090\u1086\u1074\u1086\u1081\u32 \u1089\u1074\u1103\u1079\u1080,\u32 \u1074\u1077\u1097\u1072\u1090\u1077\u1083\u1077\u1081\u32 \u1086\u1073\u1097\u1077\u1088\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1080\u1093\u32 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\b0\i0\par\pard\sa150\qj \u1042\u1088\u1077\u1084\u1103\u32 \u1087\u1077\u1088\u1077\u1088\u1099\u1074\u1072\u32 \u1084\u1077\u1078\u1076\u1091\u32 \u1095\u1072\u1089\u1090\u1103\u1084\u1080\u32 \u1089\u1084\u1077\u1085\u1099\u32 \u1074\u32 \u1088\u1072\u1073\u1086\u1095\u1077\u1077\u32 \u1074\u1088\u1077\u1084\u1103\u32 \u1085\u1077\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1077\u1090\u1089\u1103.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1072\u32 \u1052\u1080\u1085\u1090\u1088\u1072\u1085\u1089\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=347590#l14"}{\fldrslt\ul \u1086\u1090\u32 07.08.2019\u32 N\u32 262}})
\b0\i0\par\pard\sa150\qj \u1055\u1088\u1080\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1080\u32 \u1085\u1086\u1088\u1084\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u32 \u1087\u1088\u1080\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1088\u1077\u1078\u1080\u1084\u1072\u32 \u1090\u1088\u1091\u1076\u1072\u32 \u1080\u32 \u1086\u1090\u1076\u1099\u1093\u1072\u32 \u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u32 \u1086\u1087\u1083\u1072\u1090\u1099\u32 \u1090\u1088\u1091\u1076\u1072\u32 \u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1087\u1077\u1088\u1077\u1074\u1086\u1079\u1082\u1080\u32 \u1085\u1072\u32 \u1089\u1083\u1091\u1078\u1077\u1073\u1085\u1099\u1093\u32 \u1083\u1077\u1075\u1082\u1086\u1074\u1099\u1093\u32 \u1072\u1074\u1090\u1086\u1084\u1086\u1073\u1080\u1083\u1103\u1093\u32 \u1087\u1088\u1080\u32 \u1086\u1073\u1089\u1083\u1091\u1078\u1080\u1074\u1072\u1085\u1080\u1080\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1099\u1093\u32 \u1083\u1080\u1094\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\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 \u1080\u1083\u1080\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 \u1085\u1077\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1091\u1093\u1091\u1076\u1096\u1077\u1085\u1099.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1072\u32 \u1052\u1080\u1085\u1090\u1088\u1072\u1085\u1089\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=347590#l14"}{\fldrslt\ul \u1086\u1090\u32 07.08.2019\u32 N\u32 262}})
\b0\i0\par\pard\sa150\qj 14.\u32 \u1042\u1086\u1076\u1080\u1090\u1077\u1083\u1103\u1084\u32 \u1083\u1077\u1075\u1082\u1086\u1074\u1099\u1093\u32 \u1072\u1074\u1090\u1086\u1084\u1086\u1073\u1080\u1083\u1077\u1081\u32 (\u1082\u1088\u1086\u1084\u1077\u32 \u1072\u1074\u1090\u1086\u1084\u1086\u1073\u1080\u1083\u1077\u1081-\u1090\u1072\u1082\u1089\u1080),\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1103\u1084\u32 \u1072\u1074\u1090\u1086\u1084\u1086\u1073\u1080\u1083\u1077\u1081\u32 \u1101\u1082\u1089\u1087\u1077\u1076\u1080\u1094\u1080\u1081\u32 \u1080\u32 \u1080\u1079\u1099\u1089\u1082\u1072\u1090\u1077\u1083\u1100\u1089\u1082\u1080\u1093\u32 \u1087\u1072\u1088\u1090\u1080\u1081,\u32 \u1079\u1072\u1085\u1103\u1090\u1099\u1084\u32 \u1085\u1072\u32 \u1075\u1077\u1086\u1083\u1086\u1075\u1086\u1088\u1072\u1079\u1074\u1077\u1076\u1086\u1095\u1085\u1099\u1093,\u32 \u1090\u1086\u1087\u1086\u1075\u1088\u1072\u1092\u1086-\u1075\u1077\u1086\u1076\u1077\u1079\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1080\u32 \u1080\u1079\u1099\u1089\u1082\u1072\u1090\u1077\u1083\u1100\u1089\u1082\u1080\u1093\u32 \u1088\u1072\u1073\u1086\u1090\u1072\u1093\u32 \u1074\u32 \u1087\u1086\u1083\u1077\u1074\u1099\u1093\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1093,\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1090\u1100\u1089\u1103\u32 \u1085\u1077\u1085\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1081\u32 \u1088\u1072\u1073\u1086\u1095\u1080\u1081\u32 \u1076\u1077\u1085\u1100.
\b0\i0\par\pard\sa150\qj \u1056\u1077\u1096\u1077\u1085\u1080\u1077\u32 \u1086\u1073\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1085\u1077\u1085\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1088\u1072\u1073\u1086\u1095\u1077\u1075\u1086\u32 \u1076\u1085\u1103\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1077\u1090\u1089\u1103\u32 \u1088\u1072\u1073\u1086\u1090\u1086\u1076\u1072\u1090\u1077\u1083\u1077\u1084\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1084\u1085\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1086\u1074\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj \u1050\u1086\u1083\u1080\u1095\u1077\u1089\u1090\u1074\u1086\u32 \u1080\u32 \u1087\u1088\u1086\u1076\u1086\u1083\u1078\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1088\u1072\u1073\u1086\u1095\u1080\u1093\u32 \u1089\u1084\u1077\u1085\u32 \u1087\u1086\u32 \u1075\u1088\u1072\u1092\u1080\u1082\u1072\u1084\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1089\u1084\u1077\u1085\u1085\u1086\u1089\u1090\u1080)\u32 \u1087\u1088\u1080\u32 \u1085\u1077\u1085\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1084\u32 \u1088\u1072\u1073\u1086\u1095\u1077\u1084\u32 \u1076\u1085\u1077\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1080\u1089\u1093\u1086\u1076\u1103\u32 \u1080\u1079\u32 \u1085\u1086\u1088\u1084\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1088\u1086\u1076\u1086\u1083\u1078\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1088\u1072\u1073\u1086\u1095\u1077\u1081\u32 \u1085\u1077\u1076\u1077\u1083\u1080,\u32 \u1072\u32 \u1076\u1085\u1080\u32 \u1077\u1078\u1077\u1085\u1077\u1076\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1090\u1076\u1099\u1093\u1072\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1085\u1072\u32 \u1086\u1073\u1097\u1080\u1093\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1103\u1093.
\b0\i0\par\pard\sa150\qj 15.\u32 \u1056\u1072\u1073\u1086\u1095\u1077\u1077\u32 \u1074\u1088\u1077\u1084\u1103\u32 \u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1103\u32 \u1089\u1086\u1089\u1090\u1086\u1080\u1090\u32 \u1080\u1079\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1080\u1093\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u1086\u1074:
\b0\i0\par\pard\sa150\qj \u1072)\u32 \u1074\u1088\u1077\u1084\u1103\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1072\u1074\u1090\u1086\u1084\u1086\u1073\u1080\u1083\u1077\u1084;
\b0\i0\par\pard\sa150\qj \u1073)\u32 \u1074\u1088\u1077\u1084\u1103\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1077\u1088\u1077\u1088\u1099\u1074\u1086\u1074\u32 \u1076\u1083\u1103\u32 \u1086\u1090\u1076\u1099\u1093\u1072\u32 \u1086\u1090\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1072\u1074\u1090\u1086\u1084\u1086\u1073\u1080\u1083\u1077\u1084\u32 \u1074\u32 \u1087\u1091\u1090\u1080\u32 \u1080\u32 \u1085\u1072\u32 \u1082\u1086\u1085\u1077\u1095\u1085\u1099\u1093\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u1093;
\b0\i0\par\pard\sa150\qj \u1074)\u32 \u1087\u1086\u1076\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1086-\u1079\u1072\u1082\u1083\u1102\u1095\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1077\u32 \u1074\u1088\u1077\u1084\u1103\u32 \u1076\u1083\u1103\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1088\u1072\u1073\u1086\u1090\u32 \u1087\u1077\u1088\u1077\u1076\u32 \u1074\u1099\u1077\u1079\u1076\u1086\u1084\u32 \u1085\u1072\u32 \u1083\u1080\u1085\u1080\u1102\u32 \u1080\u32 \u1087\u1086\u1089\u1083\u1077\u32 \u1074\u1086\u1079\u1074\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1083\u1080\u1085\u1080\u1080\u32 \u1074\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1102,\u32 \u1072\u32 \u1087\u1088\u1080\u32 \u1084\u1077\u1078\u1076\u1091\u1075\u1086\u1088\u1086\u1076\u1085\u1099\u1093\u32 \u1087\u1077\u1088\u1077\u1074\u1086\u1079\u1082\u1072\u1093\u32 -\u32 \u1076\u1083\u1103\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1088\u1072\u1073\u1086\u1090\u32 \u1074\u32 \u1087\u1091\u1085\u1082\u1090\u1077\u32 \u1086\u1073\u1086\u1088\u1086\u1090\u1072\u32 \u1080\u1083\u1080\u32 \u1074\u32 \u1087\u1091\u1090\u1080\u32 (\u1074\u32 \u1084\u1077\u1089\u1090\u1077\u32 \u1089\u1090\u1086\u1103\u1085\u1082\u1080)\u32 \u1087\u1077\u1088\u1077\u1076\u32 \u1085\u1072\u1095\u1072\u1083\u1086\u1084\u32 \u1080\u32 \u1087\u1086\u1089\u1083\u1077\u32 \u1086\u1082\u1086\u1085\u1095\u1072\u1085\u1080\u1103\u32 \u1089\u1084\u1077\u1085\u1099;
\b0\i0\par\pard\sa150\qj \u1075)\u32 \u1074\u1088\u1077\u1084\u1103\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1086\u1089\u1084\u1086\u1090\u1088\u1072\u32 \u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1103\u32 \u1087\u1077\u1088\u1077\u1076\u32 \u1074\u1099\u1077\u1079\u1076\u1086\u1084\u32 \u1085\u1072\u32 \u1083\u1080\u1085\u1080\u1102\u32 (\u1087\u1088\u1077\u1076\u1088\u1077\u1081\u1089\u1086\u1074\u1086\u1075\u1086)\u32 \u1080\u32 \u1087\u1086\u1089\u1083\u1077\u32 \u1074\u1086\u1079\u1074\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1083\u1080\u1085\u1080\u1080\u32 (\u1087\u1086\u1089\u1083\u1077\u1088\u1077\u1081\u1089\u1086\u1074\u1086\u1075\u1086),\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1074\u1088\u1077\u1084\u1103\u32 \u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1086\u1090\u32 \u1088\u1072\u1073\u1086\u1095\u1077\u1075\u1086\u32 \u1084\u1077\u1089\u1090\u1072\u32 \u1076\u1086\u32 \u1084\u1077\u1089\u1090\u1072\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1086\u1089\u1084\u1086\u1090\u1088\u1072\u32 \u1080\u32 \u1086\u1073\u1088\u1072\u1090\u1085\u1086;\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1072\u32 \u1052\u1080\u1085\u1090\u1088\u1072\u1085\u1089\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=233374#l5"}{\fldrslt\ul \u1086\u1090\u32 24.12.2013\u32 N\u32 484}})
\b0\i0\par\pard\sa150\qj \u1076)\u32 \u1074\u1088\u1077\u1084\u1103\u32 \u1089\u1090\u1086\u1103\u1085\u1082\u1080\u32 \u1074\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u1093\u32 \u1087\u1086\u1075\u1088\u1091\u1079\u1082\u1080\u32 \u1080\u32 \u1088\u1072\u1079\u1075\u1088\u1091\u1079\u1082\u1080\u32 \u1075\u1088\u1091\u1079\u1086\u1074,\u32 \u1074\u32 \u1084\u1077\u1089\u1090\u1072\u1093\u32 \u1087\u1086\u1089\u1072\u1076\u1082\u1080\u32 \u1080\u32 \u1074\u1099\u1089\u1072\u1076\u1082\u1080\u32 \u1087\u1072\u1089\u1089\u1072\u1078\u1080\u1088\u1086\u1074,\u32 \u1074\u32 \u1084\u1077\u1089\u1090\u1072\u1093\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1072\u1074\u1090\u1086\u1084\u1086\u1073\u1080\u1083\u1077\u1081;
\b0\i0\par\pard\sa150\qj \u1077)\u32 \u1074\u1088\u1077\u1084\u1103\u32 \u1087\u1088\u1086\u1089\u1090\u1086\u1077\u1074\u32 \u1085\u1077\u32 \u1087\u1086\u32 \u1074\u1080\u1085\u1077\u32 \u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1103;
\b0\i0\par\pard\sa150\qj \u1078)\u32 \u1074\u1088\u1077\u1084\u1103\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1088\u1072\u1073\u1086\u1090\u32 \u1087\u1086\u32 \u1091\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1102\u32 \u1074\u1086\u1079\u1085\u1080\u1082\u1096\u1080\u1093\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 \u1085\u1072\u32 \u1083\u1080\u1085\u1080\u1080\u32 \u1101\u1082\u1089\u1087\u1083\u1091\u1072\u1090\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1085\u1077\u1080\u1089\u1087\u1088\u1072\u1074\u1085\u1086\u1089\u1090\u1077\u1081\u32 \u1086\u1073\u1089\u1083\u1091\u1078\u1080\u1074\u1072\u1077\u1084\u1086\u1075\u1086\u32 \u1072\u1074\u1090\u1086\u1084\u1086\u1073\u1080\u1083\u1103,\u32 \u1085\u1077\u32 \u1090\u1088\u1077\u1073\u1091\u1102\u1097\u1080\u1093\u32 \u1088\u1072\u1079\u1073\u1086\u1088\u1082\u1080\u32 \u1084\u1077\u1093\u1072\u1085\u1080\u1079\u1084\u1086\u1074,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1086\u1095\u1085\u1099\u1093\u32 \u1088\u1072\u1073\u1086\u1090\u32 \u1074\u32 \u1087\u1086\u1083\u1077\u1074\u1099\u1093\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1093\u32 \u1087\u1088\u1080\u32 \u1086\u1090\u1089\u1091\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080;
\b0\i0\par\pard\sa150\qj \u1079)\u32 \u1074\u1088\u1077\u1084\u1103\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1075\u1088\u1091\u1079\u1072\u32 \u1080\u32 \u1072\u1074\u1090\u1086\u1084\u1086\u1073\u1080\u1083\u1103\u32 \u1074\u1086\u32 \u1074\u1088\u1077\u1084\u1103\u32 \u1089\u1090\u1086\u1103\u1085\u1082\u1080\u32 \u1085\u1072\u32 \u1082\u1086\u1085\u1077\u1095\u1085\u1099\u1093\u32 \u1080\u32 \u1087\u1088\u1086\u1084\u1077\u1078\u1091\u1090\u1086\u1095\u1085\u1099\u1093\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u1093\u32 \u1087\u1088\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1084\u1077\u1078\u1076\u1091\u1075\u1086\u1088\u1086\u1076\u1085\u1099\u1093\u32 \u1087\u1077\u1088\u1077\u1074\u1086\u1079\u1086\u1082\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077,\u32 \u1077\u1089\u1083\u1080\u32 \u1090\u1072\u1082\u1080\u1077\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1099\u32 \u1090\u1088\u1091\u1076\u1086\u1074\u1099\u1084\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1084\u32 (\u1082\u1086\u1085\u1090\u1088\u1072\u1082\u1090\u1086\u1084),\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1089\u32 \u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1084;
\b0\i0\par\pard\sa150\qj \u1080)\u32 \u1074\u1088\u1077\u1084\u1103\u32 \u1087\u1088\u1080\u1089\u1091\u1090\u1089\u1090\u1074\u1080\u1103\u32 \u1085\u1072\u32 \u1088\u1072\u1073\u1086\u1095\u1077\u1084\u32 \u1084\u1077\u1089\u1090\u1077\u32 \u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1103,\u32 \u1082\u1086\u1075\u1076\u1072\u32 \u1086\u1085\u32 \u1085\u1077\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1103\u1077\u1090\u32 \u1072\u1074\u1090\u1086\u1084\u1086\u1073\u1080\u1083\u1077\u1084\u32 \u1087\u1088\u1080\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1074\u32 \u1088\u1077\u1081\u1089\u32 \u1076\u1074\u1091\u1093\u32 \u1080\u32 \u1073\u1086\u1083\u1077\u1077\u32 \u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081;\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1072\u32 \u1052\u1080\u1085\u1090\u1088\u1072\u1085\u1089\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=233374#l5"}{\fldrslt\ul \u1086\u1090\u32 24.12.2013\u32 N\u32 484}})
\b0\i0\par\pard\sa150\qj \u1082)\u32 \u1074\u1088\u1077\u1084\u1103\u32 \u1074\u32 \u1076\u1088\u1091\u1075\u1080\u1093\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 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\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 16.\u32 \u1042\u1088\u1077\u1084\u1103\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1072\u1074\u1090\u1086\u1084\u1086\u1073\u1080\u1083\u1077\u1084\u32 (\u1087\u1086\u1076\u1087\u1091\u1085\u1082\u1090\u32 "\u1072"\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u32 15\u32 \u1055\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103)\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u1072\u32 \u1077\u1078\u1077\u1076\u1085\u1077\u1074\u1085\u1086\u1081\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1089\u1084\u1077\u1085\u1099)\u32 \u1085\u1077\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1087\u1088\u1077\u1074\u1099\u1096\u1072\u1090\u1100\u32 9\u32 \u1095\u1072\u1089\u1086\u1074\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 \u1074\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u1093\u32 17,\u32 18\u32 \u1055\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103),\u32 \u1072\u32 \u1074\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1093\u32 \u1075\u1086\u1088\u1085\u1086\u1081\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1088\u1080\u32 \u1087\u1077\u1088\u1077\u1074\u1086\u1079\u1082\u1077\u32 \u1087\u1072\u1089\u1089\u1072\u1078\u1080\u1088\u1086\u1074\u32 \u1072\u1074\u1090\u1086\u1073\u1091\u1089\u1072\u1084\u1080\u32 \u1075\u1072\u1073\u1072\u1088\u1080\u1090\u1085\u1086\u1081\u32 \u1076\u1083\u1080\u1085\u1086\u1081\u32 \u1089\u1074\u1099\u1096\u1077\u32 9,5\u32 \u1084\u1077\u1090\u1088\u1072\u32 \u1080\u32 \u1087\u1088\u1080\u32 \u1087\u1077\u1088\u1077\u1074\u1086\u1079\u1082\u1077\u32 \u1090\u1103\u1078\u1077\u1083\u1086\u1074\u1077\u1089\u1085\u1099\u1093,\u32 \u1076\u1083\u1080\u1085\u1085\u1086\u1084\u1077\u1088\u1085\u1099\u1093\u32 \u1080\u32 \u1082\u1088\u1091\u1087\u1085\u1086\u1075\u1072\u1073\u1072\u1088\u1080\u1090\u1085\u1099\u1093\u32 \u1075\u1088\u1091\u1079\u1086\u1074\u32 \u1085\u1077\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1087\u1088\u1077\u1074\u1099\u1096\u1072\u1090\u1100\u32 8\u32 \u1095\u1072\u1089\u1086\u1074.
\b0\i0\par\pard\sa150\qj 17.\u32 \u1055\u1088\u1080\u32 \u1089\u1091\u1084\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1084\u32 \u1091\u1095\u1077\u1090\u1077\u32 \u1088\u1072\u1073\u1086\u1095\u1077\u1075\u1086\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1080\u32 \u1074\u1088\u1077\u1084\u1103\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1072\u1074\u1090\u1086\u1084\u1086\u1073\u1080\u1083\u1077\u1084\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u1072\u32 \u1077\u1078\u1077\u1076\u1085\u1077\u1074\u1085\u1086\u1081\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1089\u1084\u1077\u1085\u1099)\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1091\u1074\u1077\u1083\u1080\u1095\u1077\u1085\u1086\u32 \u1076\u1086\u32 10\u32 \u1095\u1072\u1089\u1086\u1074,\u32 \u1085\u1086\u32 \u1085\u1077\u32 \u1073\u1086\u1083\u1077\u1077\u32 \u1076\u1074\u1091\u1093\u32 \u1088\u1072\u1079\u32 \u1074\u32 \u1085\u1077\u1076\u1077\u1083\u1102.\u32 \u1055\u1088\u1080\u32 \u1101\u1090\u1086\u1084\u32 \u1089\u1091\u1084\u1084\u1072\u1088\u1085\u1072\u1103\u32 \u1087\u1088\u1086\u1076\u1086\u1083\u1078\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1072\u1074\u1090\u1086\u1084\u1086\u1073\u1080\u1083\u1077\u1084\u32 \u1079\u1072\u32 \u1085\u1077\u1076\u1077\u1083\u1102\u32 \u1085\u1077\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1087\u1088\u1077\u1074\u1099\u1096\u1072\u1090\u1100\u32 56\u32 \u1095\u1072\u1089\u1086\u1074\u32 \u1080\u32 \u1079\u1072\u32 \u1076\u1074\u1077\u32 \u1085\u1077\u1076\u1077\u1083\u1080\u32 \u1087\u1086\u1076\u1088\u1103\u1076\u32 -\u32 90\u32 \u1095\u1072\u1089\u1086\u1074\u32 (\u1085\u1077\u1076\u1077\u1083\u1077\u1081\u32 \u1089\u1095\u1080\u1090\u1072\u1077\u1090\u1089\u1103\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1080\u32 \u1089\u32 00\u32 \u1095\u1072\u1089\u1086\u1074\u32 00\u32 \u1084\u1080\u1085\u1091\u1090\u32 00\u32 \u1089\u1077\u1082\u1091\u1085\u1076\u32 \u1087\u1086\u1085\u1077\u1076\u1077\u1083\u1100\u1085\u1080\u1082\u1072\u32 \u1076\u1086\u32 24\u32 \u1095\u1072\u1089\u1086\u1074\u32 00\u32 \u1084\u1080\u1085\u1091\u1090\u32 00\u32 \u1089\u1077\u1082\u1091\u1085\u1076\u32 \u1074\u1086\u1089\u1082\u1088\u1077\u1089\u1077\u1085\u1100\u1103).\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1072\u32 \u1052\u1080\u1085\u1090\u1088\u1072\u1085\u1089\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=314490#l8"}{\fldrslt\ul \u1086\u1090\u32 03.05.2018\u32 N\u32 170}})
\b0\i0\par\pard\sa150\qj 18.\u32 \u1055\u1088\u1080\u32 \u1089\u1091\u1084\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1084\u32 \u1091\u1095\u1077\u1090\u1077\u32 \u1088\u1072\u1073\u1086\u1095\u1077\u1075\u1086\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1080\u32 \u1076\u1083\u1103\u32 \u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1072\u1074\u1090\u1086\u1073\u1091\u1089\u1086\u1074,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1087\u1077\u1088\u1077\u1074\u1086\u1079\u1082\u1080\u32 \u1074\u32 \u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1084\u32 \u1080\u32 \u1087\u1088\u1080\u1075\u1086\u1088\u1086\u1076\u1085\u1086\u1084\u32 \u1089\u1086\u1086\u1073\u1097\u1077\u1085\u1080\u1080,\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u1072\u1077\u1090\u1089\u1103\u32 \u1074\u1074\u1077\u1076\u1077\u1085\u1080\u1077\u32 \u1089\u1091\u1084\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1091\u1095\u1077\u1090\u1072\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1080\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1072\u1074\u1090\u1086\u1084\u1086\u1073\u1080\u1083\u1077\u1084\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1072\u32 \u1052\u1080\u1085\u1090\u1088\u1072\u1085\u1089\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=233374#l5"}{\fldrslt\ul \u1086\u1090\u32 24.12.2013\u32 N\u32 484}})
\b0\i0\par\pard\sa150\qj 19.\u32 \u1053\u1077\u32 \u1087\u1086\u1079\u1078\u1077,\u32 \u1095\u1077\u1084\u32 \u1095\u1077\u1088\u1077\u1079\u32 \u1095\u1077\u1090\u1099\u1088\u1077\u32 \u1095\u1072\u1089\u1072\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1072\u1074\u1090\u1086\u1084\u1086\u1073\u1080\u1083\u1077\u1084\u32 \u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1100\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1089\u1076\u1077\u1083\u1072\u1090\u1100\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1087\u1077\u1088\u1077\u1088\u1099\u1074\u32 \u1076\u1083\u1103\u32 \u1086\u1090\u1076\u1099\u1093\u1072\u32 \u1086\u1090\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1072\u1074\u1090\u1086\u1084\u1086\u1073\u1080\u1083\u1077\u1084\u32 \u1074\u32 \u1087\u1091\u1090\u1080\u32 (\u1087\u1086\u1076\u1087\u1091\u1085\u1082\u1090\u32 "\u1073"\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u32 15\u32 \u1055\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103)\u32 \u1087\u1088\u1086\u1076\u1086\u1083\u1078\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u1102\u32 \u1085\u1077\u32 \u1084\u1077\u1085\u1077\u1077\u32 15\u32 \u1084\u1080\u1085\u1091\u1090,\u32 \u1074\u32 \u1076\u1072\u1083\u1100\u1085\u1077\u1081\u1096\u1077\u1084\u32 \u1087\u1077\u1088\u1077\u1088\u1099\u1074\u1099\u32 \u1090\u1072\u1082\u1086\u1081\u32 \u1087\u1088\u1086\u1076\u1086\u1083\u1078\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1072\u1090\u1088\u1080\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1085\u1077\u32 \u1073\u1086\u1083\u1077\u1077\u32 \u1095\u1077\u1084\u32 \u1095\u1077\u1088\u1077\u1079\u32 \u1082\u1072\u1078\u1076\u1099\u1077\u32 2\u32 \u1095\u1072\u1089\u1072.\u32 \u1042\u32 \u1090\u1086\u1084\u32 \u1089\u1083\u1091\u1095\u1072\u1077,\u32 \u1082\u1086\u1075\u1076\u1072\u32 \u1074\u1088\u1077\u1084\u1103\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1087\u1077\u1088\u1077\u1088\u1099\u1074\u1072\u32 \u1089\u1086\u1074\u1087\u1072\u1076\u1072\u1077\u1090\u32 \u1089\u1086\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1077\u1084\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1077\u1088\u1077\u1088\u1099\u1074\u1072\u32 \u1076\u1083\u1103\u32 \u1086\u1090\u1076\u1099\u1093\u1072\u32 \u1080\u32 \u1087\u1080\u1090\u1072\u1085\u1080\u1103\u32 (\u1087\u1091\u1085\u1082\u1090\u32 25\u32 \u1055\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103),\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1087\u1077\u1088\u1077\u1088\u1099\u1074\u32 \u1085\u1077\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1077\u1090\u1089\u1103.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1086\u1074\u32 \u1052\u1080\u1085\u1090\u1088\u1072\u1085\u1089\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=233374#l5"}{\fldrslt\ul \u1086\u1090\u32 24.12.2013\u32 N\u32 484}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=314490#l9"}{\fldrslt\ul \u1086\u1090\u32 03.05.2018\u32 N\u32 170}})
\b0\i0\par\pard\sa150\qj \u1063\u1072\u1089\u1090\u1086\u1090\u1072\u32 \u1087\u1077\u1088\u1077\u1088\u1099\u1074\u1086\u1074\u32 \u1074\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1072\u1074\u1090\u1086\u1084\u1086\u1073\u1080\u1083\u1077\u1084\u32 \u1076\u1083\u1103\u32 \u1082\u1088\u1072\u1090\u1082\u1086\u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1090\u1076\u1099\u1093\u1072\u32 \u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1103\u32 \u1080\u32 \u1080\u1093\u32 \u1087\u1088\u1086\u1076\u1086\u1083\u1078\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1091\u1082\u1072\u1079\u1099\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1074\u32 \u1079\u1072\u1076\u1072\u1085\u1080\u1080\u32 \u1087\u1086\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1080\u32 \u1085\u1072\u32 \u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1077\u32 \u1080\u32 \u1089\u1090\u1086\u1103\u1085\u1082\u1091\u32 \u1072\u1074\u1090\u1086\u1084\u1086\u1073\u1080\u1083\u1103\u32 (\u1087\u1091\u1085\u1082\u1090\u32 5\u32 \u1055\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103).
\b0\i0\par\pard\sa150\qj 20.\u32 \u1057\u1086\u1089\u1090\u1072\u1074\u32 \u1080\u32 \u1087\u1088\u1086\u1076\u1086\u1083\u1078\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1086\u1076\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1086-\u1079\u1072\u1082\u1083\u1102\u1095\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1088\u1072\u1073\u1086\u1090,\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1077\u1084\u1099\u1093\u32 \u1074\u32 \u1087\u1086\u1076\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1086-\u1079\u1072\u1082\u1083\u1102\u1095\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1077\u32 \u1074\u1088\u1077\u1084\u1103\u32 (\u1087\u1086\u1076\u1087\u1091\u1085\u1082\u1090\u32 "\u1074"\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u32 15\u32 \u1055\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103),\u32 \u1080\u32 \u1087\u1088\u1086\u1076\u1086\u1083\u1078\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1080\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1086\u1089\u1084\u1086\u1090\u1088\u1072\u32 \u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1103\u32 (\u1087\u1086\u1076\u1087\u1091\u1085\u1082\u1090\u32 "\u1075"\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u32 15\u32 \u1055\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103)\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1088\u1072\u1073\u1086\u1090\u1086\u1076\u1072\u1090\u1077\u1083\u1077\u1084\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1084\u1085\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1086\u1074\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj 21.\u32 \u1042\u1088\u1077\u1084\u1103\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1075\u1088\u1091\u1079\u1072\u32 \u1080\u32 \u1072\u1074\u1090\u1086\u1084\u1086\u1073\u1080\u1083\u1103\u32 (\u1087\u1086\u1076\u1087\u1091\u1085\u1082\u1090\u32 "\u1079"\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u32 15\u32 \u1055\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103)\u32 \u1079\u1072\u1089\u1095\u1080\u1090\u1099\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1102\u32 \u1074\u32 \u1088\u1072\u1073\u1086\u1095\u1077\u1077\u32 \u1074\u1088\u1077\u1084\u1103\u32 \u1074\u32 \u1088\u1072\u1079\u1084\u1077\u1088\u1077\u32 \u1085\u1077\u32 \u1084\u1077\u1085\u1077\u1077\u32 30\u32 \u1087\u1088\u1086\u1094\u1077\u1085\u1090\u1086\u1074.\u32 \u1050\u1086\u1085\u1082\u1088\u1077\u1090\u1085\u1072\u1103\u32 \u1087\u1088\u1086\u1076\u1086\u1083\u1078\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1080\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1075\u1088\u1091\u1079\u1072\u32 \u1080\u32 \u1072\u1074\u1090\u1086\u1084\u1086\u1073\u1080\u1083\u1103,\u32 \u1079\u1072\u1089\u1095\u1080\u1090\u1099\u1074\u1072\u1077\u1084\u1086\u1075\u1086\u32 \u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1102\u32 \u1074\u32 \u1088\u1072\u1073\u1086\u1095\u1077\u1077\u32 \u1074\u1088\u1077\u1084\u1103,\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1088\u1072\u1073\u1086\u1090\u1086\u1076\u1072\u1090\u1077\u1083\u1077\u1084\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1084\u1085\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1086\u1074\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj \u1045\u1089\u1083\u1080\u32 \u1087\u1077\u1088\u1077\u1074\u1086\u1079\u1082\u1072\u32 \u1085\u1072\u32 \u1086\u1076\u1085\u1086\u1084\u32 \u1072\u1074\u1090\u1086\u1084\u1086\u1073\u1080\u1083\u1077\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1076\u1074\u1091\u1084\u1103\u32 \u1080\u32 \u1073\u1086\u1083\u1077\u1077\u32 \u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1103\u1084\u1080,\u32 \u1074\u1088\u1077\u1084\u1103\u32 \u1085\u1072\u32 \u1086\u1093\u1088\u1072\u1085\u1091\u32 \u1075\u1088\u1091\u1079\u1072\u32 \u1080\u32 \u1072\u1074\u1090\u1086\u1084\u1086\u1073\u1080\u1083\u1103\u32 \u1079\u1072\u1089\u1095\u1080\u1090\u1099\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1088\u1072\u1073\u1086\u1095\u1077\u1077\u32 \u1074\u1088\u1077\u1084\u1103\u32 \u1090\u1086\u1083\u1100\u1082\u1086\u32 \u1086\u1076\u1085\u1086\u1084\u1091\u32 \u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1102\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1072\u32 \u1052\u1080\u1085\u1090\u1088\u1072\u1085\u1089\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=233374#l5"}{\fldrslt\ul \u1086\u1090\u32 24.12.2013\u32 N\u32 484}})
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\b0\i0\par\pard\sa150\qj \u1055\u1088\u1080\u32 \u1089\u1091\u1084\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1084\u32 \u1091\u1095\u1077\u1090\u1077\u32 \u1088\u1072\u1073\u1086\u1095\u1077\u1075\u1086\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1080\u32 \u1089\u1074\u1077\u1088\u1093\u1091\u1088\u1086\u1095\u1085\u1072\u1103\u32 \u1088\u1072\u1073\u1086\u1090\u1072\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1088\u1072\u1073\u1086\u1095\u1077\u1075\u1086\u32 \u1076\u1085\u1103\u32 (\u1089\u1084\u1077\u1085\u1099)\u32 \u1074\u1084\u1077\u1089\u1090\u1077\u32 \u1089\u32 \u1088\u1072\u1073\u1086\u1090\u1086\u1081\u32 \u1087\u1086\u32 \u1075\u1088\u1072\u1092\u1080\u1082\u1091\u32 \u1085\u1077\u32 \u1076\u1086\u1083\u1078\u1085\u1072\u32 \u1087\u1088\u1077\u1074\u1099\u1096\u1072\u1090\u1100\u32 12\u32 \u1095\u1072\u1089\u1086\u1074,\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 \u1087\u1086\u1076\u1087\u1091\u1085\u1082\u1090\u1072\u1084\u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=341257#l4107"}{\fldrslt\ul 1}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=341257#l4108"}{\fldrslt\ul 3}}\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1074\u1090\u1086\u1088\u1086\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 99\u32 \u1058\u1088\u1091\u1076\u1086\u1074\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.
\b0\i0\par\pard\sa150\qj \u1057\u1074\u1077\u1088\u1093\u1091\u1088\u1086\u1095\u1085\u1099\u1077\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 \u1085\u1077\u32 \u1076\u1086\u1083\u1078\u1085\u1099\u32 \u1087\u1088\u1077\u1074\u1099\u1096\u1072\u1090\u1100\u32 \u1076\u1083\u1103\u32 \u1082\u1072\u1078\u1076\u1086\u1075\u1086\u32 \u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1103\u32 \u1095\u1077\u1090\u1099\u1088\u1077\u1093\u32 \u1095\u1072\u1089\u1086\u1074\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1076\u1074\u1091\u1093\u32 \u1076\u1085\u1077\u1081\u32 \u1087\u1086\u1076\u1088\u1103\u1076\u32 \u1080\u32 120\u32 \u1095\u1072\u1089\u1086\u1074\u32 \u1074\u32 \u1075\u1086\u1076.
\b0\i0\par\pard\sa150\qj \u1055\u1088\u1080\u32 \u1087\u1088\u1080\u1074\u1083\u1077\u1095\u1077\u1085\u1080\u1080\u32 \u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1103,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1077\u1075\u1086\u32 \u1087\u1077\u1088\u1077\u1074\u1086\u1079\u1082\u1080\u32 \u1085\u1072\u32 \u1089\u1083\u1091\u1078\u1077\u1073\u1085\u1099\u1093\u32 \u1083\u1077\u1075\u1082\u1086\u1074\u1099\u1093\u32 \u1072\u1074\u1090\u1086\u1084\u1086\u1073\u1080\u1083\u1103\u1093\u32 \u1087\u1088\u1080\u32 \u1086\u1073\u1089\u1083\u1091\u1078\u1080\u1074\u1072\u1085\u1080\u1080\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1099\u1093\u32 \u1083\u1080\u1094\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\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 \u1080\u1083\u1080\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\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1086\u1089\u1090\u1100\u1102\u32 \u1082\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1102\u32 \u1088\u1072\u1073\u1086\u1090\u32 \u1074\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u32 \u1087\u1077\u1088\u1077\u1088\u1099\u1074\u1072\u32 \u1084\u1077\u1078\u1076\u1091\u32 \u1095\u1072\u1089\u1090\u1103\u1084\u1080\u32 \u1088\u1072\u1073\u1086\u1095\u1077\u1075\u1086\u32 \u1076\u1085\u1103\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1084\u1072\u1082\u1089\u1080\u1084\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1088\u1086\u1076\u1086\u1083\u1078\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080,\u32 \u1076\u1072\u1085\u1085\u1072\u1103\u32 \u1088\u1072\u1073\u1086\u1090\u1072\u32 (\u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1084\u1072\u1103\u32 \u1079\u1072\u32 \u1087\u1088\u1077\u1076\u1077\u1083\u1072\u1084\u1080\u32 \u1088\u1072\u1073\u1086\u1095\u1077\u1075\u1086\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1080)\u32 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1089\u1074\u1077\u1088\u1093\u1091\u1088\u1086\u1095\u1085\u1086\u1081.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1072\u32 \u1052\u1080\u1085\u1090\u1088\u1072\u1085\u1089\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=347590#l14"}{\fldrslt\ul \u1086\u1090\u32 07.08.2019\u32 N\u32 262}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc III.\u32 \u1042\u1088\u1077\u1084\u1103\u32 \u1086\u1090\u1076\u1099\u1093\u1072
\b0\par\pard\sa150\fs24\qj 24.\u32 \u1042\u1086\u1076\u1080\u1090\u1077\u1083\u1103\u1084\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1087\u1077\u1088\u1077\u1088\u1099\u1074\u32 \u1076\u1083\u1103\u32 \u1086\u1090\u1076\u1099\u1093\u1072\u32 \u1080\u32 \u1087\u1080\u1090\u1072\u1085\u1080\u1103\u32 \u1087\u1088\u1086\u1076\u1086\u1083\u1078\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u1102\u32 \u1085\u1077\u32 \u1073\u1086\u1083\u1077\u1077\u32 \u1076\u1074\u1091\u1093\u32 \u1095\u1072\u1089\u1086\u1074\u32 \u1080\u32 \u1085\u1077\u32 \u1084\u1077\u1085\u1077\u1077\u32 30\u32 \u1084\u1080\u1085\u1091\u1090,\u32 \u1082\u1072\u1082\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u1086,\u32 \u1074\u32 \u1089\u1077\u1088\u1077\u1076\u1080\u1085\u1077\u32 \u1088\u1072\u1073\u1086\u1095\u1077\u1081\u32 \u1089\u1084\u1077\u1085\u1099.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1072\u32 \u1052\u1080\u1085\u1090\u1088\u1072\u1085\u1089\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=233374#l20"}{\fldrslt\ul \u1086\u1090\u32 24.12.2013\u32 N\u32 484}})
\b0\i0\par\pard\sa150\qj \u1055\u1088\u1080\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1081\u32 \u1075\u1088\u1072\u1092\u1080\u1082\u1086\u1084\u32 \u1089\u1084\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1088\u1086\u1076\u1086\u1083\u1078\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1077\u1078\u1077\u1076\u1085\u1077\u1074\u1085\u1086\u1081\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1089\u1084\u1077\u1085\u1099)\u32 \u1073\u1086\u1083\u1077\u1077\u32 8\u32 \u1095\u1072\u1089\u1086\u1074\u32 \u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1102\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1090\u1100\u1089\u1103\u32 \u1076\u1074\u1072\u32 \u1087\u1077\u1088\u1077\u1088\u1099\u1074\u1072\u32 \u1076\u1083\u1103\u32 \u1086\u1090\u1076\u1099\u1093\u1072\u32 \u1080\u32 \u1087\u1080\u1090\u1072\u1085\u1080\u1103\u32 \u1086\u1073\u1097\u1077\u1081\u32 \u1087\u1088\u1086\u1076\u1086\u1083\u1078\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u1102\u32 \u1085\u1077\u32 \u1073\u1086\u1083\u1077\u1077\u32 2\u32 \u1095\u1072\u1089\u1086\u1074\u32 \u1080\u32 \u1085\u1077\u32 \u1084\u1077\u1085\u1077\u1077\u32 30\u32 \u1084\u1080\u1085\u1091\u1090.
\b0\i0\par\pard\sa150\qj \u1042\u1088\u1077\u1084\u1103\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1077\u1088\u1077\u1088\u1099\u1074\u1072\u32 \u1076\u1083\u1103\u32 \u1086\u1090\u1076\u1099\u1093\u1072\u32 \u1080\u32 \u1087\u1080\u1090\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1077\u1075\u1086\u32 \u1082\u1086\u1085\u1082\u1088\u1077\u1090\u1085\u1072\u1103\u32 \u1087\u1088\u1086\u1076\u1086\u1083\u1078\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 (\u1086\u1073\u1097\u1072\u1103\u32 \u1087\u1088\u1086\u1076\u1086\u1083\u1078\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1077\u1088\u1077\u1088\u1099\u1074\u1086\u1074)\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1088\u1072\u1073\u1086\u1090\u1086\u1076\u1072\u1090\u1077\u1083\u1077\u1084\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1084\u1085\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1086\u1074\u32 \u1080\u1083\u1080\u32 \u1087\u1086\u32 \u1089\u1086\u1075\u1083\u1072\u1096\u1077\u1085\u1080\u1102\u32 \u1084\u1077\u1078\u1076\u1091\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1086\u1084\u32 \u1080\u32 \u1088\u1072\u1073\u1086\u1090\u1086\u1076\u1072\u1090\u1077\u1083\u1077\u1084.
\b0\i0\par\pard\sa150\qj 25.\u32 \u1055\u1088\u1086\u1076\u1086\u1083\u1078\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1077\u1078\u1077\u1076\u1085\u1077\u1074\u1085\u1086\u1075\u1086\u32 (\u1084\u1077\u1078\u1076\u1091\u1089\u1084\u1077\u1085\u1085\u1086\u1075\u1086)\u32 \u1086\u1090\u1076\u1099\u1093\u1072\u32 \u1074\u1084\u1077\u1089\u1090\u1077\u32 \u1089\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1077\u1084\u32 \u1087\u1077\u1088\u1077\u1088\u1099\u1074\u1072\u32 \u1076\u1083\u1103\u32 \u1086\u1090\u1076\u1099\u1093\u1072\u32 \u1080\u32 \u1087\u1080\u1090\u1072\u1085\u1080\u1103\u32 \u1076\u1086\u1083\u1078\u1085\u1072\u32 \u1073\u1099\u1090\u1100\u32 \u1085\u1077\u32 \u1084\u1077\u1085\u1077\u1077\u32 \u1076\u1074\u1086\u1081\u1085\u1086\u1081\u32 \u1087\u1088\u1086\u1076\u1086\u1083\u1078\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1080\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 \u1074\u32 \u1087\u1088\u1077\u1076\u1096\u1077\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1081\u32 \u1086\u1090\u1076\u1099\u1093\u1091\u32 \u1088\u1072\u1073\u1086\u1095\u1080\u1081\u32 \u1076\u1077\u1085\u1100\u32 (\u1089\u1084\u1077\u1085\u1091).
\b0\i0\par\pard\sa150\qj \u1055\u1088\u1080\u32 \u1089\u1091\u1084\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1084\u32 \u1091\u1095\u1077\u1090\u1077\u32 \u1088\u1072\u1073\u1086\u1095\u1077\u1075\u1086\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1080\u32 \u1087\u1088\u1086\u1076\u1086\u1083\u1078\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1077\u1078\u1077\u1076\u1085\u1077\u1074\u1085\u1086\u1075\u1086\u32 (\u1084\u1077\u1078\u1076\u1091\u1089\u1084\u1077\u1085\u1085\u1086\u1075\u1086)\u32 \u1086\u1090\u1076\u1099\u1093\u1072\u32 \u1076\u1086\u1083\u1078\u1085\u1072\u32 \u1073\u1099\u1090\u1100\u32 \u1085\u1077\u32 \u1084\u1077\u1085\u1077\u1077\u32 12\u32 \u1095\u1072\u1089\u1086\u1074.
\b0\i0\par\pard\sa150\qj \u1040\u1073\u1079\u1072\u1094\u32 3\u32 -\u32 \u1048\u1089\u1082\u1083\u1102\u1095\u1077\u1085.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1072\u32 \u1052\u1080\u1085\u1090\u1088\u1072\u1085\u1089\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=233374#l20"}{\fldrslt\ul \u1086\u1090\u32 24.12.2013\u32 N\u32 484}})
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\b0\i0\par\pard\sa150\qj \u1053\u1072\u32 \u1084\u1077\u1078\u1076\u1091\u1075\u1086\u1088\u1086\u1076\u1085\u1099\u1093\u32 \u1087\u1077\u1088\u1077\u1074\u1086\u1079\u1082\u1072\u1093\u32 \u1087\u1088\u1080\u32 \u1085\u1072\u1089\u1090\u1091\u1087\u1083\u1077\u1085\u1080\u1080\u32 \u1077\u1078\u1077\u1076\u1085\u1077\u1074\u1085\u1086\u1075\u1086\u32 (\u1084\u1077\u1078\u1076\u1091\u1089\u1084\u1077\u1085\u1085\u1086\u1075\u1086)\u32 \u1086\u1090\u1076\u1099\u1093\u1072\u32 \u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1103\u32 \u1085\u1072\u32 \u1091\u1095\u1072\u1089\u1090\u1082\u1077\u32 \u1076\u1086\u1088\u1086\u1075\u1080,\u32 \u1075\u1076\u1077\u32 \u1086\u1090\u1089\u1091\u1090\u1089\u1090\u1074\u1091\u1102\u1090\u32 \u1084\u1077\u1089\u1090\u1072\u32 \u1089\u1090\u1086\u1103\u1085\u1082\u1080,\u32 \u1086\u1073\u1086\u1088\u1091\u1076\u1086\u1074\u1072\u1085\u1085\u1099\u1077\u32 \u1076\u1086\u1088\u1086\u1078\u1085\u1099\u1084\u1080\u32 \u1079\u1085\u1072\u1082\u1072\u1084\u1080\u32 5.29,\u32 6.4,\u32 7.9,\u32 7.11\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1085\u1086\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=245029#l3123"}{\fldrslt\ul \u1087\u1088\u1080\u1083\u1086\u1078\u1077\u1085\u1080\u1102\u32 N\u32 1}}\u32 \u1082\u32 \u1055\u1088\u1072\u1074\u1080\u1083\u1072\u1084\u32 \u1076\u1086\u1088\u1086\u1078\u1085\u1086\u1075\u1086\u32 \u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1103\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1085\u1099\u1084\u32 \u1087\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1057\u1086\u1074\u1077\u1090\u1072\u32 \u1052\u1080\u1085\u1080\u1089\u1090\u1088\u1086\u1074\u32 -\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 23\u32 \u1086\u1082\u1090\u1103\u1073\u1088\u1103\u32 1993\u32 \u1075.\u32 N\u32 1090\u32 <1>,\u32 \u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1100\u32 \u1074\u1087\u1088\u1072\u1074\u1077,\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1087\u1088\u1077\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1081\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1086\u1074\u32 \u1087\u1086\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1080\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 \u1080\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1080\u32 \u1077\u1078\u1077\u1076\u1085\u1077\u1074\u1085\u1086\u1075\u1086\u32 (\u1084\u1077\u1078\u1076\u1091\u1089\u1084\u1077\u1085\u1085\u1086\u1075\u1086)\u32 \u1086\u1090\u1076\u1099\u1093\u1072,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1055\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1077\u1084,\u32 \u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1090\u1100\u32 \u1076\u1086\u32 \u1073\u1083\u1080\u1078\u1072\u1081\u1096\u1077\u1075\u1086\u32 \u1084\u1077\u1089\u1090\u1072\u32 \u1089\u1090\u1086\u1103\u1085\u1082\u1080,\u32 \u1086\u1073\u1086\u1079\u1085\u1072\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u1099\u1096\u1077\u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1084\u1080\u32 \u1076\u1086\u1088\u1086\u1078\u1085\u1099\u1084\u1080\u32 \u1079\u1085\u1072\u1082\u1072\u1084\u1080\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1072\u32 \u1052\u1080\u1085\u1090\u1088\u1072\u1085\u1089\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=233374#l20"}{\fldrslt\ul \u1086\u1090\u32 24.12.2013\u32 N\u32 484}})
\b0\i0\par\pard\sa150\qj --------------------
\par <1>\u32 \u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\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 1993,\u32 N\u32 47,\u32 \u1089\u1090.\u32 4531;\u32 1996,\u32 N\u32 3,\u32 \u1089\u1090.\u32 184;\u32 1998,\u32 N\u32 45,\u32 \u1089\u1090.\u32 5521;\u32 2000,\u32 N\u32 18,\u32 \u1089\u1090.\u32 1985;\u32 2001,\u32 N\u32 11,\u32 \u1089\u1090.\u32 1029;\u32 2002,\u32 N\u32 9,\u32 \u1089\u1090.\u32 931;\u32 N\u32 27,\u32 \u1089\u1090.\u32 2693;\u32 2003,\u32 N\u32 20,\u32 \u1089\u1090.\u32 1899;\u32 N\u32 40,\u32 \u1089\u1090.\u32 3891;\u32 2005,\u32 N\u32 52\u32 (\u1095.\u32 III),\u32 \u1089\u1090.\u32 5733;\u32 2006,\u32 N\u32 11,\u32 \u1089\u1090.\u32 1179;\u32 2008,\u32 N\u32 8,\u32 \u1089\u1090.\u32 741;\u32 N\u32 17,\u32 \u1089\u1090.\u32 1882;\u32 2009,\u32 N\u32 2,\u32 \u1089\u1090.\u32 233;\u32 N\u32 5,\u32 \u1089\u1090.\u32 610;\u32 2010,\u32 N\u32 9,\u32 \u1089\u1090.\u32 976;\u32 N\u32 20,\u32 \u1089\u1090.\u32 2471;\u32 2011,\u32 N\u32 42,\u32 \u1089\u1090.\u32 5922;\u32 2012,\u32 N\u32 1,\u32 \u1089\u1090.\u32 154;\u32 N\u32 15,\u32 \u1089\u1090.\u32 1780;\u32 N\u32 30,\u32 \u1089\u1090.\u32 4289;\u32 N\u32 47,\u32 \u1089\u1090.\u32 6505;\u32 2013,\u32 N\u32 5,\u32 \u1089\u1090.\u32 371,\u32 \u1089\u1090.\u32 404;\u32 N\u32 24,\u32 \u1089\u1090.\u32 2999;\u32 N\u32 29,\u32 \u1089\u1090.\u32 3966;\u32 N\u32 31,\u32 \u1089\u1090.\u32 4218;\u32 N\u32 4,\u32 \u1089\u1090.\u32 5194;\u32 N\u32 52\u32 (\u1095.\u32 II),\u32 \u1089\u1090.\u32 7173.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1072\u32 \u1052\u1080\u1085\u1090\u1088\u1072\u1085\u1089\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=233374#l20"}{\fldrslt\ul \u1086\u1090\u32 24.12.2013\u32 N\u32 484}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj 26.\u32 \u1045\u1078\u1077\u1085\u1077\u1076\u1077\u1083\u1100\u1085\u1099\u1081\u32 \u1085\u1077\u1087\u1088\u1077\u1088\u1099\u1074\u1085\u1099\u1081\u32 \u1086\u1090\u1076\u1099\u1093\u32 \u1076\u1086\u1083\u1078\u1077\u1085\u32 \u1085\u1077\u1087\u1086\u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u32 \u1087\u1088\u1077\u1076\u1096\u1077\u1089\u1090\u1074\u1086\u1074\u1072\u1090\u1100\u32 \u1080\u1083\u1080\u32 \u1085\u1077\u1087\u1086\u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u32 \u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1090\u1100\u32 \u1079\u1072\u32 \u1077\u1078\u1077\u1076\u1085\u1077\u1074\u1085\u1099\u1084\u32 (\u1084\u1077\u1078\u1076\u1091\u1089\u1084\u1077\u1085\u1085\u1099\u1084)\u32 \u1086\u1090\u1076\u1099\u1093\u1086\u1084,\u32 \u1080\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1086\u1076\u1086\u1083\u1078\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1076\u1086\u1083\u1078\u1085\u1072\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1090\u1100\u32 \u1085\u1077\u32 \u1084\u1077\u1085\u1077\u1077\u32 42\u32 \u1095\u1072\u1089\u1086\u1074.
\b0\i0\par\pard\sa150\qj 27.\u32 \u1055\u1088\u1080\u32 \u1089\u1091\u1084\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1084\u32 \u1091\u1095\u1077\u1090\u1077\u32 \u1088\u1072\u1073\u1086\u1095\u1077\u1075\u1086\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1080\u32 \u1074\u1099\u1093\u1086\u1076\u1085\u1099\u1077\u32 \u1076\u1085\u1080\u32 (\u1077\u1078\u1077\u1085\u1077\u1076\u1077\u1083\u1100\u1085\u1099\u1081\u32 \u1085\u1077\u1087\u1088\u1077\u1088\u1099\u1074\u1085\u1099\u1081\u32 \u1086\u1090\u1076\u1099\u1093)\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1074\u32 \u1088\u1072\u1079\u1083\u1080\u1095\u1085\u1099\u1077\u32 \u1076\u1085\u1080\u32 \u1085\u1077\u1076\u1077\u1083\u1080\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1085\u1086\u32 \u1075\u1088\u1072\u1092\u1080\u1082\u1072\u1084\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1089\u1084\u1077\u1085\u1085\u1086\u1089\u1090\u1080),\u32 \u1087\u1088\u1080\u32 \u1101\u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1086\u32 \u1074\u1099\u1093\u1086\u1076\u1085\u1099\u1093\u32 \u1076\u1085\u1077\u1081\u32 \u1074\u32 \u1090\u1077\u1082\u1091\u1097\u1077\u1084\u32 \u1084\u1077\u1089\u1103\u1094\u1077\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u32 \u1073\u1099\u1090\u1100\u32 \u1085\u1077\u32 \u1084\u1077\u1085\u1077\u1077\u32 \u1095\u1080\u1089\u1083\u1072\u32 \u1087\u1086\u1083\u1085\u1099\u1093\u32 \u1085\u1077\u1076\u1077\u1083\u1100\u32 \u1101\u1090\u1086\u1075\u1086\u32 \u1084\u1077\u1089\u1103\u1094\u1072.
\b0\i0\par\pard\sa150\qj 28.\u32 \u1055\u1091\u1085\u1082\u1090\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1072\u32 \u1052\u1080\u1085\u1090\u1088\u1072\u1085\u1089\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=233374#l20"}{\fldrslt\ul \u1086\u1090\u32 24.12.2013\u32 N\u32 484}})
\b0\i0\par\pard\sa150\qj 28.\u32 \u1055\u1088\u1080\u1074\u1083\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1103\u32 \u1082\u32 \u1088\u1072\u1073\u1086\u1090\u1077\u32 \u1074\u32 \u1074\u1099\u1093\u1086\u1076\u1085\u1086\u1081\u32 \u1076\u1077\u1085\u1100,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1081\u32 \u1076\u1083\u1103\u32 \u1085\u1077\u1075\u1086\u32 \u1075\u1088\u1072\u1092\u1080\u1082\u1086\u1084\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1089\u1084\u1077\u1085\u1085\u1086\u1089\u1090\u1080),\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1080\u1090\u1089\u1103\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=341257#l5251"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1077\u1081\u32 113}}\u32 \u1058\u1088\u1091\u1076\u1086\u1074\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 \u1089\u32 \u1077\u1075\u1086\u32 \u1087\u1080\u1089\u1100\u1084\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1087\u1086\u32 \u1087\u1080\u1089\u1100\u1084\u1077\u1085\u1085\u1086\u1084\u1091\u32 \u1088\u1072\u1089\u1087\u1086\u1088\u1103\u1078\u1077\u1085\u1080\u1102\u32 \u1088\u1072\u1073\u1086\u1090\u1086\u1076\u1072\u1090\u1077\u1083\u1103,\u32 \u1074\u32 \u1076\u1088\u1091\u1075\u1080\u1093\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093\u32 -\u32 \u1089\u32 \u1077\u1075\u1086\u32 \u1087\u1080\u1089\u1100\u1084\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1087\u1086\u32 \u1087\u1080\u1089\u1100\u1084\u1077\u1085\u1085\u1086\u1084\u1091\u32 \u1088\u1072\u1089\u1087\u1086\u1088\u1103\u1078\u1077\u1085\u1080\u1102\u32 \u1088\u1072\u1073\u1086\u1090\u1086\u1076\u1072\u1090\u1077\u1083\u1103\u32 \u1080\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1084\u1085\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1086\u1074.
\b0\i0\par\pard\sa150\qj 29.\u32 \u1056\u1072\u1073\u1086\u1090\u1072\u32 \u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1074\u32 \u1085\u1077\u1088\u1072\u1073\u1086\u1095\u1080\u1077\u32 \u1087\u1088\u1072\u1079\u1076\u1085\u1080\u1095\u1085\u1099\u1077\u32 \u1076\u1085\u1080\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u1072\u1077\u1090\u1089\u1103\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=341257#l5251"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1077\u1081\u32 113}}\u32 \u1058\u1088\u1091\u1076\u1086\u1074\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 \u1055\u1088\u1080\u32 \u1089\u1091\u1084\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1084\u32 \u1091\u1095\u1077\u1090\u1077\u32 \u1088\u1072\u1073\u1086\u1095\u1077\u1075\u1086\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1080\u32 \u1088\u1072\u1073\u1086\u1090\u1072\u32 \u1074\u32 \u1087\u1088\u1072\u1079\u1076\u1085\u1080\u1095\u1085\u1099\u1077\u32 \u1076\u1085\u1080,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1077\u32 \u1076\u1083\u1103\u32 \u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1103\u32 \u1075\u1088\u1072\u1092\u1080\u1082\u1086\u1084\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1089\u1084\u1077\u1085\u1085\u1086\u1089\u1090\u1080)\u32 \u1082\u1072\u1082\u32 \u1088\u1072\u1073\u1086\u1095\u1080\u1077,\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1085\u1086\u1088\u1084\u1091\u32 \u1088\u1072\u1073\u1086\u1095\u1077\u1075\u1086\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1080\u32 \u1091\u1095\u1077\u1090\u1085\u1086\u1075\u1086\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u1072.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1072\u32 \u1052\u1080\u1085\u1090\u1088\u1072\u1085\u1089\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=233374#l20"}{\fldrslt\ul \u1086\u1090\u32 24.12.2013\u32 N\u32 484}})
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