Dim dicData As Object, i As Long, Data As Variant, Data2 As Variant
    Set dicData = CreateObject("Scripting.Dictionary"): dicData.CompareMode = 1
        
        For i = 1 To 5
            dicData.Item(Cells(i, 1)) = Cells(i, 2)
        Next i
            Data = Filter(dicData.keys, "р", , vbTextCompare)

    With ActiveCell.Offset(-1)
...       
            Cells(.Row, 21) = Application.sum( _
            Cells(.Row, 18) * _
            Application.Index([Tarifs_tel], Application.Match(CDbl(Cells(.Row, 2)), [Mes_tarifs], 0), Left(Cells(.Row, 5), 1)), _
            Cells(.Row, 19), _
            Cells(.Row, 20), _
            Application.CountA(Sheets("Справочник").Cells(Application.Match(Cells(.Row, 1), [Tenants_list], 0) + 1, 5), Sheets("Справочник").Cells(Application.Match(Cells(.Row, 1), [Tenants_list], 0) + 1, 7)) * _
            Application.Index([Tarifs_al], Application.Match(CDbl(Cells(.Row, 2)), [Mes_tarifs], 0), Right(Cells(.Row, 5), 1)))
...
End with

            k = 5 & "|" & 123456 & "|" & 123456
            
            For Each kt In Filter(dicData.keys, Split(k, "|")(2) & "|" & Split(k, "|")(2), , vbTextCompare)
                res = dicData.Item(kt)
            Next kt
                            
            For Each kt In Filter(dicData.keys, Split(k, "|")(2), , vbTextCompare)
                If Split(kt, "|")(1) <> Split(kt, "|")(2) Then sum = sum + dicData.Item(kt)
            Next kt

Dim dicData As Object, key As String, i As Long, kt As Variant
        Set dicData = CreateObject("Scripting.Dictionary"): dicData.CompareMode = 1
                        
            For i = 1 To Cells(Rows.Count, 1).End(xlUp).Row
                key = Join(Array(i, Cells(i, 1), Cells(i, 2)), "|")
                dicData.Item(key) = Cells(i, 3)
            Next i

            k = 5 & "|" & 123456 & "|" & 123456
            
            For Each kt In Filter(dicData.keys, Split(k, "|")(2) & "|" & Split(k, "|")(2), , vbTextCompare)
                res = dicData.Item(kt)
            Next kt

            For Each kt In Filter(dicData.keys, "*" & "|" & Split(k, "|")(2), , vbTextCompare)
                sum = sum + dicDataTemp.Item(kt)
            Next kt

 Set dicData = CreateObject("Scripting.Dictionary"): dicData.CompareMode = 1
    x = Range("A1:B" & Cells(Rows.Count, 2).End(xlUp).Row).Value
        For i = 1 To UBound(x)
            dicData.Add x(i, 1), i
        Next i

ss = Application.CountIf(dicData.keys, "??.09.2022")

With Range("A1")
        .Font.Name = "Times New Roman"
        .Font.Size = 14
        .FormulaR1C1 = "ïðîáà"
End With
    Columns("B:B").ColumnWidth = 2.57
    Range("B2").Borders(xlEdgeBottom).LineStyle = xlContinuous
    Rows("2:2").RowHeight = 9

for each k in dicData.keys
    for each kk in dicData2.keys (цикл для первого внутреннего словаря)
      ... (создание массива для выгрузки и выгрузка)
    next kk
next k