“…This contribution concentrates, however, on methodological aspects of calculations while employing only SMD/M06-2X/ 6311+G9d,p)//SMD/M06-2X/6-31+G(d) level of theory. Some other (non-exhaustive) recent examples of using different theory levels in modeling properties and reactivity of phosphoruscontaining molecules include DFTB3/3OB in structure determination [16,17], B3LYP & MP3 with 6-311G(d,p) basis set in conformational analysis [18], B3LYP/cc-pVTZ/TIP3P and B3LYP-D3/def2-SVP(D) in studies of anharmonicity of phosphate ions in water [19,20], M06-2X, M06L and PBE with 6-31+G(d,p) in lipophilicity calculations [21] ωB97/6-311+ G(3df,2p)//M06-2X/6-311+G(d,p) in investigations of the reaction with OH radical [22], MP3/6-311++G(2d,2p)//B3LYP/6 −31+G(d) in hydrolysis of pesticides [23], PM3/MM, BLYP/6-31G(d)/MM, B3LYP/6-31G*/MM and COSMO/B3LYP/6-31G(d) in hydrolysis of monoesters [24], B3LYP/6-311+ G(d,p) and M06-2X/6-311+G(d,p) in gas-phase decomposition [25], B3LYP/6-311+G(d,p) in metathiophosphate di-and polymerization [26], M06-2X/6-311+G(3df,2p) and B2PLYP/ 6311+G(3df,2p)//(IEFPCM) /M06-2X/6-311+G(d,p) in oxidation [27], PBE-D3/PAW in non-aqueous degradation [28], M06-2X/6-31G(d,p) and BLYP-D3/aug-cc-pVTZ in binding to an enzyme [29], and B97D/6-31+G(d)/AMBER [30], B3LYP/6-31G(d) [31] and PBE0-D3/def2-TZVP [32] in enzymatic catalysis.…”