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The technique of density matrix equation (DME) for a small system interacting with a bath is explained in detail. Special attention is given to the nonsecular DME that is needed in the vicinity of overdamped tunnelling resonances in molecular magnets (MM). The relaxation terms of the DME for MM are represented in the universal form that does not employ any unknown spin-lattice coupling constants and absorbs the information about the spin Hamiltonian in the exact basis states and transition frequencies. This makes adding new types of anisotropy easy and error-free. The Mathematica code is available from the author.

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