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The \\(R\\)-modules of homomorphisms between two objects are the free \\(R\\)-modules generated by the sets of homomorphisms in \\(\\mathcal A\\) between the same objects.  An important problem in modern algebra is the following: if \\(\\mathcal C\\) and \\(\\mathcal D\\) are \\(R\\)-categories, find conditions which imply that the \\(R\\)-functor categories from \\(\\mathcal C\\) to \\(R\\text{-}{\\mathcal M}od\\) and from \\(\\mathcal D\\) to \\(R\\text{-}\\mathcal{M}od\\) are equivalent (\\(\\mathcal C\\) and \\(\\mathcal D\\) are Morita-equivalent).  In this paper the following situation is studied: \\(\\mathcal L\\) is an \\(R\\)-category, \\(\\widehat{\\mathcal L}\\) is an \\(R\\)-subcategory, \\(\\mathcal A\\) and \\(\\mathcal B\\) are small subcategories of \\(\\mathcal L\\) with the same objects as \\({\\mathcal L}\\) such that \\(\\text{Iso}(\\mathcal A)=\\text{Iso}(\\mathcal B)\\) (\\(\\text{Iso}(\\mathcal A)\\) denotes the category of all isomorphisms of \\(\\mathcal A\\)) and for every homomorphism \\(\\delta\\) from \\(\\mathcal L\\) there exist \\(\\alpha\\in R[\\mathcal A]\\), \\(\\beta\\in R[\\mathcal B]\\) and \\(\\gamma\\in\\widehat{\\mathcal L}\\) such that \\(\\delta=\\alpha\\gamma\\beta\\), and this decomposition is unique up to homomorphisms from \\(R[\\roman{Iso}(\\mathcal A)]\\). The main results of the paper describe sufficient conditions which imply that the category \\((\\mathcal{L}^{\\text{op}},R\\text{-}\\mathcal{M}od)_{R}\\) (of \\(R\\)-functors from \\(\\mathcal{L}^{\\text{op}}\\) to \\(R\\text{-}\\mathcal{M}od\\)) and the category \\((\\widehat{\\mathcal{L}}^{\\text{op}}, R\\text{-}\\mathcal {M}od)_{R}\\) are equivalent.  The author applies in Section 2 these results to: 1. Mackey functors, obtaining the decompositions of a Mackey functor; 2. simplicial \\(R\\)-modules, obtaining the Dold-Kan theorem for simplicial \\(R\\)-modules; 3. cyclic \\(R\\)-modules, obtaining the Dold-Kan theorem for cyclic modules; 4. categories of finite basis sets, proving that there exists a natural equivalence between \\((\\Gamma(W)^{\\text{op}}, R\\text{-}\\mathcal{M}od)_{R}\\) and \\((\\text{esur}(W)^{\\text{op}}, R\\text{-}\\mathcal{M}od)_{R}\\), where \\(W\\) is a set with a basepoint, \\(\\Gamma(W)\\) is the category of all finite based subsets of \\(W\\), and \\(\\text{esur}(W)\\) is the subcategory of \\(\\Gamma(W)\\) with the same objects whose homomorphisms are effective surjections; 5. the category of finite based sets of natural numbers with homomorphisms generated by inclusions; 6. abelian \\(\\Gamma\\)-groups, obtaining the Dold-Kan theorem for these objects; 7. categories associated with 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