^ 3.03.13.2⟨г⟩ is usually pronounced [ɣ] or [x] in some religious words and colloquial derivatives from them, such as Го́споди and Бог, and in the interjections ага́, ого́, го́споди, ей-бо́гу, and also in бухга́лтер[bʊˈɣaltʲɪr] （Timberlake 2004，p.23）. /ɡ/ devoices and lenites to [x] before voiceless obstruents (dissimilation) in the word roots -мягк- or -мягч-, -легк- or -легч-, -тягч-, and also in the old-fashioned pronunciation of -ногт-, -когт-, кто. Speakers of the Southern Russian dialects may pronounce ⟨г⟩ as [ɣ] (soft [ɣʲ], devoiced [x] and [xʲ]) throughout.
^The soft vowel letters ⟨е, ë, ю, я⟩ represent iotated vowels /je, jo, ju, ja/, except when following a consonant. When these vowels are unstressed (save for ⟨ë⟩, which is always stressed) and follow another vowel letter, the /j/ may not be present. The letter ⟨и⟩ produces iotated sound /ji/ only after ь.
^Alveo-palatal consonants are subjected to regressive assimilative palatalization; i.e. they tend to become palatalized in front of other phones with the same place of articulation.
^Most speakers pronounce ⟨ч⟩ in the pronoun что and its derivatives as [ʂ]. All other occurrences of чт cluster stay as affricate and stop.
^⟨щ⟩ is sometimes pronounced as [ɕː] or [ɕɕ] and sometimes as [ɕtɕ], but no speakers contrast the two pronunciations. It is generally includes the other spellings of the sound, but the word счи́тывать sometimes has [ɕtɕ] because of the morpheme boundary between the prefix ⟨с-⟩ and the root ⟨-чит-⟩.
^ 11.011.1The affricates [ts] and [tɕ] are sometimes written with ligature ties: [t͡s] and [t͡ɕ]. Ties are not used in transcriptions on Wikipedia (except in phonology articles) because they may not display correctly in all browsers.
^Geminated [ʐː] is pronounced as soft [ʑː], the voiced counterpart to [ɕː], in a few lexical items (such as дрожжи or заезжать) by conservative Moscow speakers; such realization is now somewhat obsolete (Yanushevskaya & Bunčić (2015:224頁)).
^ 13.013.113.213.313.4Vowels are fronted and/or raised in the context of palatalized consonants: /a/ and /u/ become [æ] and [ʉ], respectively between palatalized consonants, /e/ is realized as [e] before and between palatalized consonants and /o/ becomes [ɵ] after and between palatalized consonants.
^Word-initial and pretonic (before the stress) /a/ and /o/, as well as when in a sequence.