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Provision for decommissioning costs | 12 Months Ended
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Dec. 31, 2022
Provision For Decommissioning Costs |
Provision for decommissioning costs |
19. | Provision for decommissioning costs
The following table details the amount of the provision for decommissioning costs by producing area:
Summery of provision for decommissioning costs by producing area |  |
| 12.31.2022 | 12.31.2021
Onshore | 418 | 873
Shallow waters | 4,399 | 3,732
Deep and ultra-deep post-salt | 9,988 | 8,420
Pre-salt | 3,795 | 2,594
| 18,600 | 15,619
Changes in the provision for decommissioning costs are presented as follows:
Summery of changes in the provision for decommissioning costs are presented |  |
Non-current liabilities | 2022 | 2021
Opening balance | 15,619 | 18,780
Adjustment to provision | 3,484 | (1,186)
Transfers related to liabilities held for sale | (1,258) | (704)
Use of provisions | (854) | (730)
Interest accrued | 476 | 723
Others | (5) | 5
Translation adjustment | 1,138 | (1,269)
Closing balance | 18,600 | 15,619
The provision associated with divestment projects of E&P assets classified as held for sale was transferred to liabilities related to assets classified as held for sale. In 2022, it refers to: the Potiguar groups of fields, in Rio Grande do Norte state; the Albacora Leste Field, in Rio de Janeiro; Golfinho, Camarupim and Norte Capixaba groups of fields, in the state of Espírito Santo, as set out in note 30. In 2021, it included transfers to held for sale mainly related to: Alagoas groups of fields, Papa-Terra Field, Peroá Group, Miranga Group and Búzios fields. Accounting policy for decommissioning costs The initial recognition of legal obligations to remove equipment and restore land or sea areas at the end of operations occurs after the declaration of commercial feasibility of an oil and gas field. The calculations of the cost estimates for future environmental removals and recoveries are complex and involve significant judgments (as set out in note 4.5). The estimates of decommissioning costs are reviewed annually based on current information on expected costs and recovery plans. When the revision of the estimates results in an increase in the provision for decommissioning costs, there is a corresponding increase in assets. Otherwise, in the event that a decrease in the liability exceeds the carrying amount of the asset, the excess shall be recognized immediately in profit or loss, within other income and expenses.

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