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v3.23.1

Intangible assets (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2022
Intangible Assets |
Schedule of class of assets |
Schedule of class of assets |  |  |  |
| Rights and Concessions (*) | Software | Goodwill | Total
Balance at January 1, 2022 | 2,695 | 308 | 22 | 3,025
Cost | 2,744 | 1,321 | 22 | 4,087
Accumulated amortization and impairment | (49) | (1,013) | − | (1,062)
Addition | 898 | 181 | − | 1,079
Capitalized borrowing costs | − | 11 | − | 11
Write-offs | (12) | (6) | − | (18)
Transfers | (11) | (1) | − | (12)
Signature Bonuses Transfers (**) | (1,177) | − | − | (1,177)
Amortization | (4) | (73) | − | (77)
Impairment recognition | − | (1) | − | (1)
Translation adjustment | 134 | 20 | 2 | 156
Balance at December 31, 2022 | 2,523 | 439 | 24 | 2,986
Cost | 2,578 | 1,560 | 24 | 4,162
Accumulated amortization and impairment | (55) | (1,121) | − | (1,176)
Estimated useful life in years | (***) | 5 | Indefinite |
Balance at January 1, 2021 | 14,714 | 210 | 24 | 14,948
Cost | 14,803 | 1,245 | 24 | 16,072
Accumulated amortization and impairment | (89) | (1,035) | − | (1,124)
Addition | 106 | 165 | − | 271
Capitalized borrowing costs | − | 5 | − | 5
Write-offs | (12) | (3) | − | (15)
Transfers | (94) | 3 | − | (91)
Signature Bonuses Transfers (**) | (11,629) | − | − | (11,629)
Amortization | (6) | (54) | − | (60)
Impairment reversal | − | 1 | − | 1
Translation adjustment | (384) | (19) | (2) | (405)
Balance at December 31, 2021 | 2,695 | 308 | 22 | 3,025
Cost | 2,744 | 1,321 | 22 | 4,087
Accumulated amortization and impairment | (49) | (1,013) | − | (1,062)
Estimated useful life in years | (***) | 5 | Indefinite |
(*) It comprises mainly signature bonuses (amounts paid in concession contracts for oil or natural gas exploration and production sharing), in addition to public service concessions, trademarks and patents and others.
(**) Transfer to PP&E relating to Sépia, Atapu and Itapu in 2022 (Búzios in 2021).
(***) Mainly composed of assets with indefinite useful lives, which are reviewed annually to determine whether events and circumstances continue to support an indefinite useful life assessment.

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- Definition The disclosure of the reconciliation of changes in intangible assets and goodwill. [Refer: Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2022-03-24 -Paragraph 118 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2022-en-r&anchor=para_118&doctype=Standard -URIDate 2022-03-24 + Details
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