ActiveWorkbook.SendMail array("mail1@gmail.com","mail1@gmail.com"), "Letter"

=СУММ(Таблица1[[#Заголовки];[З/п (руб)]]:Таблица1[@[З/п (руб)]])

Таблица1[@[З/п (руб)]]-ЕСЛИ(ПРОСМОТР(711000;[база ПФР])=Таблица1[@[база ПФР]];СУММ(ABS(711000-Ч(ТРАНСП(Таблица1[@[Месяц]:[З/п (руб)]]))-Таблица1[@[база ПФР]])*{22:10}%);Таблица1[@[З/п (руб)]]*(10+12*(Таблица1[@[база ПФР]]<=711000))%)

=ПРАВБ(B2;ПОИСКПОЗ(";";ПСТР(B2;ДЛСТР(B2)-СТРОКА($1:$99);1);)-1)

=ПРАВБ(B2;ПОИСКПОЗ(";";ПСТР(B2;ДЛСТР(B2)-СТРОКА($1:$99);1);)-1)

=ЕСЛИОШИБКА(ПРОСМОТР("яяя";ЕСЛИ(($V2=$A$2:$A$6)*(X$1>=$E$2:$E$6)*(X$1<=$F$2:$F$6);$C$2:$C$6));"")

Public Sub Spl()
     Dim x, n&, i&
     Dim arr(), qwe()
     If Selection.Columns.Count > 1 Then Exit Sub
     Application.ScreenUpdating = 0
     n& = Selection.Rows.Count
     For i = n To 1 Step -1
         With Selection(i)
             x = Split(.Value, ", ")
             Dim r$: r = IIf(Application.ReferenceStyle = xlR1C1, "r", "")
             ReDim arr(0)
             Dim m&: m = 0
             For Each qq In x
                 m = m + 1
                 'On Error Resume Next
                 qwe = Evaluate("row(" & r & "1:" & r & IIf(InStr(1, qq, "-"), Abs(Evaluate(qq)) + 1, 1) & ")-1+" & Split(qq, "-")(0))
                 ReDim Preserve arr(UBound(arr) + UBound(qwe) + (m = 1))
                 For j = UBound(qwe) To 1 Step -1
                     arr(UBound(arr) - j + 1) = WorksheetFunction.Transpose(qwe)(UBound(qwe) - j + 1)
                 Next
             Next
             If Len(.Value) * UBound(arr) And Err.Number = 0 Then
                 Rows(.Row).Offset(1, 0).Resize(UBound(arr)).Insert Shift:=xlShiftDown, CopyOrigin:=xlFormatFromRightOrBelow
                 .EntireRow.Copy Rows(.Row).Offset(1, 0).Resize(UBound(arr))
                 Range(.Address).Resize(UBound(arr) + 1, 1).Value = WorksheetFunction.Transpose(arr)
             End If
         End With
     Next
     Application.ScreenUpdating = 1
End Sub