Public Sub Speed_on()
  Application.ScreenUpdating = False
  Application.Calculation = xlCalculationManual
  Application.EnableEvents = False
  If Workbooks.Count Then
      ActiveWorkbook.ActiveSheet.DisplayPageBreaks = False
  End If
  Application.DisplayStatusBar = False
  Application.DisplayAlerts = False
  End Sub

 Public Sub Speed_off()
  Application.ScreenUpdating = True
  Application.Calculation = xlCalculationAutomatic
  Application.EnableEvents = True
  If Workbooks.Count Then
      ActiveWorkbook.ActiveSheet.DisplayPageBreaks = True
  End If
  Application.DisplayStatusBar = True
  Application.DisplayAlerts = True
  End Sub

Sub Portal_Hide()
Speed_on
Dim cell As Range                    
For Each cell In ActiveSheet.Columns(2).Cells       
If cell.Value = "П" Then cell.EntireRow.Hidden = True      
Next
Speed_off
End Sub

Sub Portal_Show()
Speed_on
Dim cell As Range                         
For Each cell In ActiveSheet.Columns(2).Cells       
If cell.Value = "П" Then cell.EntireRow.Hidden = False      
Next
Speed_off
End Sub

Sub Sum_Hide()
Speed_on
Portal_Show
Dim cell As Range                      
For Each cell In ActiveSheet.Columns(3).Cells       
If cell.Value = "С" Then cell.EntireRow.Hidden = True      
Next
Speed_off
End Sub

Sub Sum_Show()
Speed_on
Portal_Show
Dim cell As Range
For Each cell In ActiveSheet.Columns(3).Cells
If cell.Value = "С" Then cell.EntireRow.Hidden = False
Next
Speed_off
End Sub

Sub add_new_line_in() 
    unprot 
    Лист1.Rows(CStr(ActiveCell.Row) + ":" + CStr(ActiveCell.Row + 1)).Insert Shift:=xlDown 
    prot 
End Sub
 

 Option Explicit
Const START_ROW As Integer = 16
Const TEMPLATE_HEAD_RANGE As String = "A10:O11"
Const TEMPLATE_POS_RANGE As String = "A13:O14"
Sub unprot()
    Ëèñò1.Unprotect Password:="123"
End Sub
Sub prot()
    Ëèñò1.Protect Password:="123", DrawingObjects:=True, Contents:=True, Scenarios:=True _
     , AllowFormattingCells:=True, AllowFormattingColumns:=True, _
     AllowFormattingRows:=True, AllowInsertingColumns:=True, AllowInsertingRows _
     :=True, AllowInsertingHyperlinks:=True, AllowDeletingColumns:=True, _
     AllowDeletingRows:=True, AllowSorting:=True, AllowFiltering:=True
End Sub
Sub main(f As Boolean)
    unprot
    If f Then
     insert_row_head get_last_row
     insert_row_pos get_last_row, f
    Else
     insert_row_pos get_last_row, f
    End If
    prot
End Sub
Function get_last_row() As Integer
    Dim i As Integer
    Dim val, val2
    i = 0
    With Ëèñò1
     val = .Cells(START_ROW + i, 5).Value
     val2 = .Cells(START_ROW + i, 1).Value
     While val2 = .Range(TEMPLATE_HEAD_RANGE)(1, 1) Or val <> ""
      i = i + 2
      val = .Cells(START_ROW + i, 5).Value
      val2 = .Cells(START_ROW + i, 1).Value
     Wend
    End With
    get_last_row = START_ROW + i
End Function
Sub insert_row_pos(row_start As Integer, a As Boolean)
    Dim last_num As Integer
    With Ëèñò1
     If a Then
      last_num = 1
     Else
      If IsNumeric(.Cells(row_start - 2, 1).Value) Then
          last_num = CInt(.Cells(row_start - 2, 1).Value) + 1
      Else
          last_num = 1
      End If
     End If
     .Rows(CStr(.Range(TEMPLATE_POS_RANGE).Row) + ":" + CStr(.Range(TEMPLATE_POS_RANGE).Row + 1)).Copy
     .Rows(row_start).Insert Shift:=xlDown
     .Cells(row_start, 1) = last_num
     .Rows(CStr(row_start) + ":" + CStr(row_start + 1)).EntireRow.Hidden = False
    End With
    Application.CutCopyMode = False
End Sub
Sub insert_row_head(row_start As Integer)
    With Ëèñò1
     .Rows(CStr(.Range(TEMPLATE_HEAD_RANGE).Row) + ":" + CStr(.Range(TEMPLATE_HEAD_RANGE).Row + 1)).Copy
     .Rows(CStr(row_start) + ":" + CStr(row_start + 1)).Select
     Selection.Insert Shift:=xlDown
     '.Insert Shift:=xlDown
     .Rows(CStr(row_start) + ":" + CStr(row_start + 1)).EntireRow.Hidden = False
    End With
    Application.CutCopyMode = False
End Sub
Sub delete_active_row()
    unprot
    If get_last_row > ActiveCell.Row And START_ROW <= ActiveCell.Row Then
    Ëèñò1.Rows(CStr(ActiveCell.Row) + ":" + CStr(ActiveCell.Row + 1)).Delete Shift:=xlUp
    End If
    prot
End Sub