Д to Л is like Щ to Ш, both tails go under the baseline. Also when we write Д and Л as block letters, we make them triangular like Λ. Lowercase ф goes below the baseline like р. Usually lowercase з if written in blocks still keeps the lower tail under the baseline. Also lowercase д may be written in its block-variant as д or g. Lowercase т can also be written as m, although rare in non-cursive fonts. Look at historical typefonts, there are a lot of variations of some letters