let
    tab = Excel.CurrentWorkbook(){[Name="Table1"]}[Content],
    fact = Table.RemoveColumns(tab,{"План"}),
    #"Pivoted Column" = Table.Pivot(fact, List.Distinct(fact[Месяц]), "Месяц", "Факт"),
    #"Demoted Headers" = Table.DemoteHeaders(#"Pivoted Column"),
    #"Transposed Table" = Table.Transpose(#"Demoted Headers"),
    #"Reordered Columns" = Table.ReorderColumns(#"Transposed Table",{"Column1", "Column2", "Column3", "Column5", "Column4"}),
    #"Transposed Table1" = Table.Transpose(#"Reordered Columns"),
    #"Promoted Headers" = Table.PromoteHeaders(#"Transposed Table1", [PromoteAllScalars=true])
in
    #"Promoted Headers"

let
    tab = Excel.CurrentWorkbook(){[Name="Table1"]}[Content],
    grp = Table.Group(tab, {"Статья"}, {{"Count", each Table.RowCount(_), Int64.Type}}),
    addind = Table.AddIndexColumn(grp, "Index", 0, 1, Int64.Type),
    fact = Table.RemoveColumns(tab,{"План"}),
    pivot = Table.Pivot(fact, List.Distinct(fact[Месяц]), "Месяц", "Факт"),
    merge = Table.NestedJoin(pivot, {"Статья"}, addind, {"Статья"}, "pivot", JoinKind.LeftOuter),
    exp = Table.ExpandTableColumn(merge, "pivot", {"Index"}, {"Index"}),
    sort = Table.Sort(exp,{{"Index", Order.Ascending}}),
    rem = Table.RemoveColumns(sort,{"Index"})
in
    rem