AddDefaultCharset UTF-8

Options +FollowSymLinks
Options -Indexes

RewriteEngine on

# RewriteCond %{HTTP_HOST} ^www.site.ru$ [NC]
# RewriteRule ^(.*)$ http://site.ru/$1 [L,R=301]

#apache2ctl -M && sudo a2enmod expires && sudo service apache2 restart (to enable mod_expires on ubuntu)
<IfModule mod_expires.c>
ExpiresActive On
ExpiresDefault "access 7 days"
ExpiresByType image/gif "access plus 1 year"
ExpiresByType image/jpeg "access plus 1 year"
ExpiresByType image/png "access plus 1 year"
ExpiresByType image/jpg "access plus 1 year"
ExpiresByType image/x-icon "access 1 year"
ExpiresByType application/x-shockwave-flash "access 1 year"
ExpiresByType application/javascript "access 1 year"
ExpiresByType application/x-javascript "access 1 year"
ExpiresByType text/css "access 1 year"
ExpiresByType text/html "access 1 year"
</IfModule>

RewriteRule ^(.*)\.tpl$ [R=404]
RewriteRule ^(.*)\.zip$ [R=404]

RewriteCond $1 !^(index\.php|test.php|user_guide|uploads/.*|favicon\.ico|favicon\.png|captcha/.*|application/modules/.*/templates|application/modules/.*/assets/js|application/modules/.*/assets/css|application/modules/.*/assets/images|CHANGELOG.xml|templates|js|robots\.txt|robots_msite\.txt|application/controllers/install/images/.*)
#RewriteRule ^(.*)$ /index.php/$1 [L]
####################################
# or
RewriteRule ^(.+)$ index.php?$1 [L]
# or
# RewriteRule ^(.*)$ /index.php?/$1 [L,QSA]

RewriteCond %{HTTP_HOST} =m.site.ru
RewriteRule ^robots\.txt$ /robots_msite.txt [L]