diff --git a/api/src/api/endpoints/directories/accounts.py b/api/src/api/endpoints/directories/accounts.py
index eb0b912..91c531a 100644
--- a/api/src/api/endpoints/directories/accounts.py
+++ b/api/src/api/endpoints/directories/accounts.py
@@ -1,11 +1,13 @@
 """Плоский список счетов плана счетов для выбора статьи расходов."""
 
-from fastapi import APIRouter, Depends
+from typing import Annotated
+
+from fastapi import APIRouter, Depends, Query
 
 from src.api.dependencies.auth import require
 from src.api.dependencies.db import SessionDep
 from src.repositories import directories as repo
-from src.schemas.directories import AccountOut
+from src.schemas.directories import AccountOut, FiltersForChartOfAccount
 
 router = APIRouter()
 
@@ -16,6 +18,6 @@ router = APIRouter()
     dependencies=[Depends(require("DIRECTORY_VIEW"))],
     summary="Список счетов плана счетов",
 )
-async def list_accounts(session: SessionDep) -> list[AccountOut]:
+async def list_accounts(session: SessionDep, filters: Annotated[FiltersForChartOfAccount, Query()]) -> list[AccountOut]:
     """Все счета одним списком"""
-    return [AccountOut.model_validate(account) for account in await repo.list_accounts(session)]
+    return [AccountOut.model_validate(account) for account in await repo.list_accounts(session, filters)]
diff --git a/api/src/repositories/directories.py b/api/src/repositories/directories.py
index a745220..0f6eed6 100644
--- a/api/src/repositories/directories.py
+++ b/api/src/repositories/directories.py
@@ -29,13 +29,22 @@ from src.models.directories import (
 )
 from src.models.enums import FileStatus, RelatedGroupKind
 from src.models.files import Document, StoredFile
+from src.schemas.directories import FiltersForChartOfAccount
 
 LIKE_ESCAPE = "\\"
 ALIAS_LOCK_PREFIX = "legal-entity-alias"  # пространство ключей advisory-блокировки алиасов
 
 
-async def list_accounts(session: AsyncSession) -> list[ChartOfAccount]:
-    accounts = (await session.scalars(select(ChartOfAccount))).all()
+async def list_accounts(session: AsyncSession, filters: FiltersForChartOfAccount | None = None) -> list[ChartOfAccount]:
+    stmt = select(ChartOfAccount)
+    if filters is not None:
+        if filters.is_off_balance is not None:
+            stmt = stmt.where(ChartOfAccount.is_off_balance.is_(filters.is_off_balance))
+        if filters.kinds is not None:
+            stmt = stmt.where(ChartOfAccount.kind.in_(filters.kinds))
+        if filters.row_type is not None:
+            stmt = stmt.where(ChartOfAccount.row_type == filters.row_type)
+    accounts = (await session.scalars(stmt)).all()
     return sorted(accounts, key=lambda account: (account_sort_key(account.code), account.code))
 
 
diff --git a/api/src/repositories/elimination_rules.py b/api/src/repositories/elimination_rules.py
index 476d132..a7008e8 100644
--- a/api/src/repositories/elimination_rules.py
+++ b/api/src/repositories/elimination_rules.py
@@ -14,9 +14,7 @@ async def list_rules_with_accounts(
 ) -> list[tuple[EliminationRule, EliminationRuleAccount | None]]:
     """Правила заданной версии либо все правила без `valid_to`."""
     condition = (
-        EliminationRule.version_no == version_no
-        if version_no is not None
-        else EliminationRule.valid_to.is_(None)
+        EliminationRule.version_no == version_no if version_no is not None else EliminationRule.valid_to.is_(None)
     )
     stmt = (
         select(EliminationRule, EliminationRuleAccount)
diff --git a/api/src/schemas/directories.py b/api/src/schemas/directories.py
index 39636dd..af02341 100644
--- a/api/src/schemas/directories.py
+++ b/api/src/schemas/directories.py
@@ -449,3 +449,9 @@ class RelatedGroupDetail(RelatedGroupOut):
     """Карточка ГСК/ГСЗ со списком текущих членов (по имени ЮЛ)."""
 
     members: list[RelatedGroupMemberOut] = []
+
+
+class FiltersForChartOfAccount(BaseModel):
+    is_off_balance: bool | None = None
+    kinds: list[AccountKind] | None = None
+    row_type: AccountRowType | None = None
diff --git a/api/src/services/consolidated_osv.py b/api/src/services/consolidated_osv.py
index a9281ce..db56e37 100644
--- a/api/src/services/consolidated_osv.py
+++ b/api/src/services/consolidated_osv.py
@@ -151,9 +151,7 @@ class ConsolidatedOsvService:
         """Свод версии и данные его расчёта; версия вне видимости — 404."""
         return await self.build_with_members(version_id)
 
-    async def build_with_members(
-        self, version_id: uuid.UUID
-    ) -> ConsolidatedOsvBuildResult:
+    async def build_with_members(self, version_id: uuid.UUID) -> ConsolidatedOsvBuildResult:
         """Свод и участники периметра, загруженные при его расчёте."""
         found = await repo.get_version(self._session, self._scope, version_id)
         if found is None:
@@ -224,9 +222,7 @@ class ConsolidatedOsvService:
                 "rows": len(rows),
             },
         )
-        filename = (
-            f"svod-osv_{group_name}_{result.consolidation.year}-{result.consolidation.quarter.value}_v{result.version.version_no}.xlsx"
-        )
+        filename = f"svod-osv_{group_name}_{result.consolidation.year}-{result.consolidation.quarter.value}_v{result.version.version_no}.xlsx"
         return content, filename
 
     async def summary(self, version_id: uuid.UUID) -> OsvSummaryOut:
diff --git a/api/src/services/intercompany_matrix.py b/api/src/services/intercompany_matrix.py
index b21789d..b880e4a 100644
--- a/api/src/services/intercompany_matrix.py
+++ b/api/src/services/intercompany_matrix.py
@@ -29,6 +29,7 @@ from src.schemas.consolidations import (
     IntercompanyResultTableOut,
     UnpairedOsvOut,
 )
+from src.schemas.directories import FiltersForChartOfAccount
 from src.services.consolidated_osv import ConsolidatedOsvService, row_out
 
 Measure = Literal["closing", "turnover"]
@@ -180,7 +181,7 @@ def calculate_matrix(
                     variance_amount=variance_amount,
                     variance_percent=variance_percent,
                     exceeds_threshold=exceeds_threshold,
-                    one_sided=bool(debit_ids) != bool(credit_ids),
+                    one_sided=min(amount_a, amount_b) == 0 and variance_amount > 0,
                     skipped_osv_entry_count=skipped_entries[(company_a, company_b)]
                     + skipped_entries[(company_b, company_a)],
                     osv_entry_ids_debit=debit_ids,
@@ -512,7 +513,7 @@ class IntercompanyMatrixService:
     ) -> MatrixBuildResult:
         osv_result = await self._osv_service.build_with_members(version_id)
         rows = osv_result.consolidated.rows
-        accounts = await directory_repo.list_accounts(self._session)
+        accounts = await directory_repo.list_accounts(self._session, FiltersForChartOfAccount(is_off_balance=False))
         by_id, children = _make_account_tree(accounts)
         rule: EliminationRule | None = None
         if mode == "ALL":
diff --git a/api/src/services/intercompany_matrix_export.py b/api/src/services/intercompany_matrix_export.py
index a5c50bb..9b2177c 100644
--- a/api/src/services/intercompany_matrix_export.py
+++ b/api/src/services/intercompany_matrix_export.py
@@ -60,6 +60,21 @@ def _write_values(sheet: Worksheet, row: int, column: int, cell: IntercompanyMat
     _skipped_comment(sheet, row, column, cell.skipped_osv_entry_count)
 
 
+def _highlight_values(sheet: Worksheet, row: int, column: int, cell: IntercompanyMatrixCellOut) -> None:
+    def mark(offset: int) -> None:
+        marked = sheet.cell(row + offset, column)
+        marked.fill = THRESHOLD_FILL
+        marked.font = THRESHOLD_FONT
+
+    if cell.exceeds_threshold:
+        mark(3)
+    if cell.one_sided:
+        if cell.amount_a == 0 and cell.amount_b != 0:
+            mark(1)
+        elif cell.amount_b == 0 and cell.amount_a != 0:
+            mark(2)
+
+
 def build_matrix_workbook(matrix: IntercompanyMatrixOut, info: MatrixExportInfo) -> bytes:
     workbook = Workbook()
     sheet = workbook.active
@@ -107,11 +122,7 @@ def build_matrix_workbook(matrix: IntercompanyMatrixOut, info: MatrixExportInfo)
             if cell is None:
                 continue
             _write_values(sheet, start_row, column, cell)
-            if cell.exceeds_threshold:
-                for offset in range(len(METRICS)):
-                    marked = sheet.cell(start_row + offset, column)
-                    marked.fill = THRESHOLD_FILL
-                    marked.font = THRESHOLD_FONT
+            _highlight_values(sheet, start_row, column, cell)
 
     sheet.freeze_panes = f"C{DATA_START_ROW}"
     buffer = BytesIO()
diff --git a/api/tests/test_api_accounts.py b/api/tests/test_api_accounts.py
index 54c8497..13de039 100644
--- a/api/tests/test_api_accounts.py
+++ b/api/tests/test_api_accounts.py
@@ -7,6 +7,7 @@ from unittest.mock import AsyncMock
 from src.api.endpoints.directories.accounts import list_accounts
 from src.models.enums import AccountKind, AccountRowType
 from src.repositories.directories import list_accounts as query_accounts
+from src.schemas.directories import FiltersForChartOfAccount
 
 
 async def test_accounts_are_flat_and_naturally_sorted() -> None:
@@ -43,7 +44,7 @@ async def test_accounts_are_flat_and_naturally_sorted() -> None:
     session = SimpleNamespace(scalars=AsyncMock(return_value=SimpleNamespace(all=lambda: rows)))
 
     assert [item.code for item in await query_accounts(session)] == ["60", "60.2", "60.10"]
-    response = await list_accounts(session)
+    response = await list_accounts(session, FiltersForChartOfAccount())
     assert [item.code for item in response] == ["60", "60.2", "60.10"]
     assert response[0].parent_id is None
     assert response[2].parent_id == root_id
diff --git a/api/tests/test_api_intercompany_matrix.py b/api/tests/test_api_intercompany_matrix.py
index 1c679d3..45632f7 100644
--- a/api/tests/test_api_intercompany_matrix.py
+++ b/api/tests/test_api_intercompany_matrix.py
@@ -196,12 +196,16 @@ async def test_preset_unpaired_osv_returns_rows_and_total(auth_client: AuthClien
     url = f"/consolidations/versions/{world.version.id}/intercompany-matrix/preset/{rule.id}/unpaired-osv"
     response = await client.get(url)
     assert response.status_code == OK, response.text
-    assert response.json()["total"] == 1
+    assert response.json()["total"] == 0
     assert set(response.json()) == {"items", "total"}
-    assert response.json()["items"][0]["entry_ids"] == [str(debit_entry.id)]
-    assert response.json()["items"][0]["closing_debit"] == "0.00"
 
     await _source(seeded, world, credit=True, amount="100", account="60.01")
+    unpaired = await client.get(url)
+    assert unpaired.status_code == OK, unpaired.text
+    assert unpaired.json()["total"] == 2  # noqa: PLR2004 - обе строки участвуют в односторонней сумме
+    assert any(item["entry_ids"] == [str(debit_entry.id)] for item in unpaired.json()["items"])
+
+    await _source(seeded, world, credit=False, amount="100", account="62.01")
     paired = await client.get(url)
     assert paired.status_code == OK, paired.text
     assert paired.json()["items"] == []
@@ -265,6 +269,20 @@ async def test_unmapped_account_source_is_visible_in_cell_count(
     assert len(cell["osv_entry_ids_credit"]) == 1
 
 
+async def test_all_excludes_off_balance_accounts(auth_client: AuthClientFactory, seeded: AsyncSession) -> None:
+    world = await _world(seeded)
+    assert world.accounts["009"].is_off_balance is True
+    await _source(seeded, world, credit=False, amount="500", account="009")
+    await _source(seeded, world, credit=False, amount="100", account="62.01")
+    await _source(seeded, world, credit=True, amount="90", account="60.01")
+
+    response = await _request(await auth_client(KA_RF), world.version.id, "all", world.selection)
+    assert response.status_code == OK, response.text
+    cell = next(c for c in response.json()["cells"] if c["company_a_id"] == str(world.members[0].id))
+    assert cell["amount_a"] == "100.00"
+    assert cell["amount_b"] == "90.00"
+
+
 @pytest.mark.parametrize("credit", [False, True])
 @pytest.mark.parametrize("amount", ["0", "100.25"])
 async def test_pair_without_counterpart(
@@ -277,13 +295,29 @@ async def test_pair_without_counterpart(
     cell = next(c for c in response.json()["cells"] if c["company_a_id"] == str(world.members[0].id))
     assert Decimal(cell["amount_a"]) == (Decimal(0) if credit else Decimal(amount))
     assert Decimal(cell["amount_b"]) == (Decimal(amount) if credit else Decimal(0))
-    assert cell["one_sided"] is True
+    assert cell["one_sided"] is (Decimal(amount) != 0)
     assert cell["variance_percent"] is None
     assert cell["exceeds_threshold"] is False
     assert bool(cell["osv_entry_ids_credit"]) is credit
     assert bool(cell["osv_entry_ids_debit"]) is not credit
 
 
+async def test_opposite_zero_balance_is_one_sided(auth_client: AuthClientFactory, seeded: AsyncSession) -> None:
+    world = await _world(seeded)
+    await _source(seeded, world, credit=False, amount="100000000")
+    await _source(seeded, world, credit=True, amount="0")
+
+    response = await _request(await auth_client(KA_RF), world.version.id, "manual", world.selection)
+    assert response.status_code == OK, response.text
+    cell = next(c for c in response.json()["cells"] if c["company_a_id"] == str(world.members[0].id))
+    assert cell["one_sided"] is True
+    assert cell["exceeds_threshold"] is False
+    assert cell["variance_percent"] is None
+    assert cell["amount_a"] == "100000000.00"
+    assert cell["amount_b"] == "0.00"
+    assert cell["osv_entry_ids_debit"] and cell["osv_entry_ids_credit"]
+
+
 @pytest.mark.parametrize("suffix", ROUTES)
 async def test_visibility_and_permission(auth_client: AuthClientFactory, seeded: AsyncSession, suffix: str) -> None:
     world = await _world(seeded)
diff --git a/api/tests/test_elimination_rules.py b/api/tests/test_elimination_rules.py
index 77504be..fd30410 100644
--- a/api/tests/test_elimination_rules.py
+++ b/api/tests/test_elimination_rules.py
@@ -33,9 +33,7 @@ def _rule() -> SimpleNamespace:
         (SimpleNamespace(version_no=3, valid_to="2026-12-31"), 3, True),
     ],
 )
-def test_rule_is_valid_for_version(
-    rule: SimpleNamespace | None, version_no: int | None, expected: bool
-) -> None:
+def test_rule_is_valid_for_version(rule: SimpleNamespace | None, version_no: int | None, expected: bool) -> None:
     assert rules_repo.is_valid_for_version(rule, version_no) is expected
 
 
diff --git a/api/tests/test_intercompany_matrix.py b/api/tests/test_intercompany_matrix.py
index 236465f..cb1aec6 100644
--- a/api/tests/test_intercompany_matrix.py
+++ b/api/tests/test_intercompany_matrix.py
@@ -92,7 +92,7 @@ def test_routes_are_separate_and_matrix_expands_manual_accounts() -> None:
     ]
 
 
-def test_unpaired_rows_uses_source_presence_and_preserves_osv_order() -> None:
+def test_unpaired_rows_ignore_zero_only_sources_when_amounts_match() -> None:
     company_a, company_b = uuid.uuid4(), uuid.uuid4()
     debit_account, credit_account = uuid.uuid4(), uuid.uuid4()
     paired_debit = _row(company_a, company_b, debit_account, debit="100")
@@ -109,7 +109,28 @@ def test_unpaired_rows_uses_source_presence_and_preserves_osv_order() -> None:
         rows, companies, matrix.MatrixSelection(frozenset({debit_account}), frozenset({credit_account}), "closing")
     )
 
-    assert matrix.get_unpaired_rows(rows, result) == [unpaired_credit]
+    assert matrix.get_unpaired_rows(rows, result) == []
+
+
+def test_unpaired_rows_include_both_sources_when_opposite_balance_is_zero() -> None:
+    company_a, company_b = uuid.uuid4(), uuid.uuid4()
+    debit_account, credit_account = uuid.uuid4(), uuid.uuid4()
+    debit = _row(company_a, company_b, debit_account, debit="100")
+    zero_credit = _row(company_b, company_a, credit_account, credit="0")
+    debit.entry_ids = (uuid.uuid4(),)
+    zero_credit.entry_ids = (uuid.uuid4(),)
+    rows = [zero_credit, debit]
+    companies = [
+        IntercompanyMatrixCompanyOut(id=company_a, name="А"),
+        IntercompanyMatrixCompanyOut(id=company_b, name="Б"),
+    ]
+    result = matrix.calculate_matrix(
+        rows, companies, matrix.MatrixSelection(frozenset({debit_account}), frozenset({credit_account}), "closing")
+    )
+
+    assert result.cells[0].one_sided is True
+    assert result.cells[0].exceeds_threshold is False
+    assert matrix.get_unpaired_rows(rows, result) == rows
 
 
 async def test_preset_applies_exclusions_to_its_own_side_and_rule_measure(monkeypatch: pytest.MonkeyPatch) -> None:
@@ -237,7 +258,7 @@ async def test_preset_without_corrections_keeps_matrix(monkeypatch: pytest.Monke
     assert adjusted is original
 
 
-def test_one_sided_reflects_osv_sources_even_when_amount_is_zero() -> None:
+def test_one_sided_reflects_amounts_even_when_both_sources_exist() -> None:
     company_a, company_b = uuid.uuid4(), uuid.uuid4()
     debit_account, credit_account = uuid.uuid4(), uuid.uuid4()
     companies = [
@@ -245,15 +266,30 @@ def test_one_sided_reflects_osv_sources_even_when_amount_is_zero() -> None:
         IntercompanyMatrixCompanyOut(id=company_b, name="Компания Б"),
     ]
     selection = matrix.MatrixSelection(frozenset({debit_account}), frozenset({credit_account}), "closing")
-    debit = _row(company_a, company_b, debit_account)
+    debit = _row(company_a, company_b, debit_account, debit="100000000")
     credit = _row(company_b, company_a, credit_account)
     debit.entry_ids = (uuid.uuid4(),)
     credit.entry_ids = (uuid.uuid4(),)
 
-    for rows, expected in (([], False), ([debit], True), ([credit], True), ([debit, credit], False)):
+    for rows, expected in (([], False), ([debit], True), ([credit], False), ([debit, credit], True)):
         cell = matrix.calculate_matrix(rows, companies, selection).cells[0]
         assert cell.one_sided is expected
         assert cell.model_dump(mode="json")["one_sided"] is expected
+        assert cell.variance_percent is None
+        assert cell.exceeds_threshold is False
+        assert bool(cell.osv_entry_ids_credit) is (credit in rows)
+
+    debit.closing_debit = Decimal("0")
+    both_zero = matrix.calculate_matrix([debit, credit], companies, selection).cells[0]
+    assert both_zero.one_sided is False
+    assert both_zero.variance_amount == Decimal("0")
+    assert both_zero.osv_entry_ids_debit and both_zero.osv_entry_ids_credit
+
+    debit.closing_debit = Decimal("100000000")
+    credit.closing_credit = Decimal("100000000")
+    matched = matrix.calculate_matrix([debit, credit], companies, selection).cells[0]
+    assert matched.one_sided is False
+    assert matched.variance_amount == Decimal("0")
 
 
 def test_unmapped_account_entries_are_counted_for_both_directions_of_pair() -> None:
diff --git a/api/tests/test_intercompany_matrix_export.py b/api/tests/test_intercompany_matrix_export.py
index 1f7761d..45381d7 100644
--- a/api/tests/test_intercompany_matrix_export.py
+++ b/api/tests/test_intercompany_matrix_export.py
@@ -58,7 +58,7 @@ def test_matrix_export_has_three_rows_per_debit_company_and_highlights_threshold
                 variance_amount="10.25",
                 variance_percent="11.388888",
                 exceeds_threshold=True,
-                one_sided=True,
+                one_sided=False,
                 skipped_osv_entry_count=2,
                 osv_entry_ids_debit=[entry_id],
                 osv_entry_ids_credit=[],
@@ -109,7 +109,9 @@ def test_matrix_export_has_three_rows_per_debit_company_and_highlights_threshold
     assert all(sheet.cell(row, 4).fill.fgColor.rgb == DIAGONAL_FILL.fgColor.rgb for row in range(15, 19))
     assert tuple(sheet.cell(row, 4).value for row in range(11, 15)) == (10.25, 100.25, 90, 11.39)
     assert sheet["D14"].number_format == '0.00"%"'
-    assert all(sheet.cell(row, 4).fill.fgColor.rgb == THRESHOLD_FILL.fgColor.rgb for row in range(11, 15))
+    assert sheet["D14"].fill.fgColor.rgb == THRESHOLD_FILL.fgColor.rgb
+    assert sheet["D14"].font.bold
+    assert all(sheet.cell(row, 4).fill.patternType is None for row in range(11, 14))
     assert sheet["D11"].comment is not None
     assert "2" in sheet["D11"].comment.text
     assert all(
@@ -144,6 +146,45 @@ def test_matrix_export_has_three_rows_per_debit_company_and_highlights_threshold
     assert preset_sheet["D13"].comment is None
 
 
+@pytest.mark.parametrize(
+    ("amount_a", "amount_b", "zero_row", "other_row"),
+    [("0", "25", 12, 13), ("25", "0", 13, 12)],
+)
+def test_matrix_export_highlights_only_zero_side_when_one_sided(
+    amount_a: str, amount_b: str, zero_row: int, other_row: int
+) -> None:
+    company_a = UUID("11111111-1111-1111-1111-111111111111")
+    company_b = UUID("22222222-2222-2222-2222-222222222222")
+    matrix = IntercompanyMatrixOut(
+        companies=[
+            IntercompanyMatrixCompanyOut(id=company_a, name="Компания А"),
+            IntercompanyMatrixCompanyOut(id=company_b, name="Компания Б"),
+        ],
+        cells=[
+            IntercompanyMatrixCellOut(
+                company_a_id=company_a,
+                company_b_id=company_b,
+                amount_a=amount_a,
+                amount_b=amount_b,
+                variance_amount="25",
+                variance_percent=None,
+                exceeds_threshold=False,
+                one_sided=True,
+                skipped_osv_entry_count=0,
+                osv_entry_ids_debit=[],
+                osv_entry_ids_credit=[],
+            )
+        ],
+    )
+
+    sheet = load_workbook(BytesIO(build_matrix_workbook(matrix, _info()))).active
+    assert sheet is not None
+    assert sheet.cell(zero_row, 4).value == 0
+    assert sheet.cell(zero_row, 4).fill.fgColor.rgb == THRESHOLD_FILL.fgColor.rgb
+    assert sheet.cell(zero_row, 4).font.bold
+    assert all(sheet.cell(row, 4).fill.patternType is None for row in (11, other_row, 14))
+
+
 async def test_export_routes_use_matrix_calculation() -> None:
     version_id = UUID("11111111-1111-1111-1111-111111111111")
     account_id = UUID("22222222-2222-2222-2222-222222222222")
@@ -197,6 +238,7 @@ async def test_export_routes_use_matrix_calculation() -> None:
         assert unquote(disposition.split("filename*=UTF-8''", 1)[1]) == expected_info.filename
         book = load_workbook(BytesIO(response.body))
         assert book.active["B6"].value in {"Все счета", "Выбранные счета", "Пресет"}
+        assert all(book.active.cell(row, 4).fill.patternType is None for row in range(11, 15))
     preset_sheet = load_workbook(BytesIO(preset_response.body)).active
     assert preset_sheet["B7"].value == "62.01"
     assert preset_sheet["B8"].value == "60.01"