diff --git a/api/src/repositories/elimination_rules.py b/api/src/repositories/elimination_rules.py
index 16b4b95..7087e45 100644
--- a/api/src/repositories/elimination_rules.py
+++ b/api/src/repositories/elimination_rules.py
@@ -1,7 +1,6 @@
 """Чтение версионированных правил элиминации и счетов их сторон."""
 
 import uuid
-from collections.abc import Collection
 from datetime import date
 
 from sqlalchemy import func, select
@@ -52,21 +51,6 @@ async def list_rules(session: AsyncSession, version_no: int) -> list[Elimination
     return list((await session.scalars(stmt)).all())
 
 
-async def list_rule_accounts(
-    session: AsyncSession, rule_ids: Collection[uuid.UUID]
-) -> list[tuple[EliminationRuleAccount, str]]:
-    """Счета правил §4 с кодами из плана счетов; `company_no` задаёт сторону, `is_excluded` — исключение."""
-    if not rule_ids:
-        return []
-    stmt = (
-        select(EliminationRuleAccount, ChartOfAccount.code)
-        .join(ChartOfAccount, ChartOfAccount.id == EliminationRuleAccount.account_id)
-        .where(EliminationRuleAccount.rule_id.in_(rule_ids))
-        .order_by(EliminationRuleAccount.rule_id, EliminationRuleAccount.company_no, ChartOfAccount.code)
-    )
-    return [(account, code) for account, code in (await session.execute(stmt)).all()]
-
-
 async def rule_with_account(
     session: AsyncSession, rule_id: uuid.UUID
 ) -> tuple[EliminationRule | None, list[EliminationRuleAccount]]:
diff --git a/api/src/services/intercompany_matrix.py b/api/src/services/intercompany_matrix.py
index 8e70e49..1ddf739 100644
--- a/api/src/services/intercompany_matrix.py
+++ b/api/src/services/intercompany_matrix.py
@@ -609,15 +609,6 @@ class IntercompanyMatrixService:
         items = calculate_rule_total_items(osv_result.consolidated.rows, rules, list(osv_result.members))
         return EliminationTotalsOut(version_no=version.elimination_rules_version, items=items)
 
-    async def build(
-        self,
-        version_id: uuid.UUID,
-        selection: MatrixSelection,
-    ) -> IntercompanyMatrixOut:
-        """Счета принимает готовыми; выбор режима ALL/MANUAL выполняется вызывающим кодом."""
-        result = await self._osv_service.build_with_members(version_id)
-        return self._calculate(result.consolidated.rows, result.members, selection)
-
     def _calculate(
         self, rows: Iterable[ConsolidatedRow], members: dict[uuid.UUID, Entity], selection: MatrixSelection
     ) -> IntercompanyMatrixOut: