Abstract: We construct $\delta$-shock wave type solutions of the Cauchy problem for the system of conservation laws
ut+(f(u)-v)x=0, vt+g(u)x=0,where $f(u)$ and $g(u)$ are polynomials of degree $n$ and $n+1$, respectively, $n$ is even. A well known particular case of this system was studied in~\cite{KeKr},~\cite{KrKe} by B.~L.~Keyfitz and H.~C.~Kranzer. In this paper a techniques of the {\it weak asymptotics method} and the definition of a $\delta$-shock type solution introduced by V.~G.~Danilov and V.~M.~Shelkovich~\cite{DS3}--~\cite{DS5}, are used.Geometric and physics sense of the Rankine--Hugoniot conditions for $\delta$-shocks is given for the above system, for the system
ut+f(u)x=0, vt+(g(u)v)x=0,and for the well-known zero-pressure gas dynamics system. The geometric aspect of $\delta$-shock wave formation from sufficiently smooth compactly supported initial data is considered. Namely, the construction for the position of $\delta$-shock in a breaking wave is given.
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