CONTENTS I. Introduction..................................................................................................................5 II. Ring ℛ. Subring ℱ.....................................................................................................7 III. Class C. Distributions. Congruent functions......................................................10 IV. Distribution ring........................................................................................................20 V. Quotient functions and quotient distributions......................................................29 VI. Sequences of quotient distributions. Distributional convergence..................32 VII. Examples of applications......................................................................................37 VIII. Quotient field K....................................................................................................... 41 IX. A theory corresponding to Laplace Transformation..........................................43 References.....................................................................................................................46