<? 
require($_SERVER["DOCUMENT_ROOT"]."/bitrix/modules/main/include/prolog_before.php");
$path= $_SERVER['DOCUMENT_ROOT'] . "/public-fate/budget-calculator/"; 

$sql = "
select *  from budj_calc_subekti  nazv
join budj_calc_raspred_nalog pok on pok.kod_subecta=nazv.id 
	WHERE pok.god = '2017' 
	ORDER BY pok.id   ASC
; " ;

$DB_PG = $GLOBALS['BD_PG'];
$res = $DB_PG->queryAll($sql);


file_put_contents($path . "/1.txt", $sql. "\n\n\n".print_r($res,true) );

?>
<style>
	table {
    border-collapse: collapse;
}
td {
    border: 1px solid black; 
    padding: 4px; 
}
</style>
<table  >
<tr style="background: #acc;">
<?foreach ($res[0] as $key => $value) {
	echo "<td>$key</td>";
}
echo "</tr>";

foreach ($res as $key => $value) {
echo "<tr>";
	foreach ($value as $key2 => $value2) {
		echo "<td> $value2 </td>";
	}
echo "</tr>";
}


echo "</table>";