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ACCOUNTS RECEIVABLE, NET | 12 Months Ended
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Dec. 31, 2023
ACCOUNTS RECEIVABLE, NET |
ACCOUNTS RECEIVABLE, NET | NOTE 9 – ACCOUNTS RECEIVABLE, NET ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 12/31/2023 | ​ | 12/31/2022
​ | ​ | ​ | ​ | Overdue | ​ | Overdue | ​ | Renegotiated | ​ | ​ | ​ | ​
​ |  | Due |  | up to 90 days |  | 90+ days |  | Credits |  | Total |  | Total
Current |  |  |  |  |  |  |  |  |  |  |  |
Supply/Power Supply |  | 2,705,302 |  | 477,617 |  | 900,401 |  | 59,792 |  | 4,143,112 |  | 3,568,103
Short Term Electric Power - CCEE |  | 255,878 |  | 315,171 |  | 11,537 |  | — |  | 582,586 |  | 336,614
Use of the Electric Grid |  | 1,677,256 |  | 150,290 |  | 279,539 |  | — |  | 2,107,085 |  | 1,581,756
PROINFA |  | — |  | — |  | — |  | — |  | — |  | 462,608
Renegotiated Agreements |  | 433,508 |  | 118,763 |  | 736,953 |  | — |  | 1,289,224 |  | 987,917
(-) ECL |  | (667,894) |  | (414,527) |  | (1,817,991) |  | (11,113) |  | (2,911,525) |  | (2,142,074)
​ |  | 4,875,267 |  | 698,060 |  | 288,039 |  | 48,679 |  | 5,210,482 |  | 4,794,924
Non-current |  | ​ |  | ​ |  | ​ |  | ​ |  | ​ |  | ​
Supply/Power Supply |  | — |  | — |  | 9,548 |  | 1,191,868 |  | 1,201,416 |  | 1,573,358
Short Term Electric Power - CCEE |  | — |  | — |  | 280,138 |  | — |  | 280,138 |  | 280,138
Use of the Electric Grid |  | — |  | — |  | 4,348 |  | — |  | 4,348 |  | 4,348
(-) ECL |  | — |  | — |  | (294,034) |  | (542,422) |  | (836,456) |  | (1,154,789)
​ |  | — |  | — |  | — |  | 649,446 |  | 649,446 |  | 703,055
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 4,875,267 |  | 698,060 |  | 288,039 |  | 698,125 |  | 5,859,928 |  | 5,497,979
​ 9.1 Supply/Power Supply ​ Credits receivable from the sale of energy in the Regulated Contracting Environment and the Free Contracting Environment. ​ 9.2 Short-term Electricity - CCEE ​ Credits receivable arising from the settlement of the differences between the amounts of electricity contracted and the amounts of generation or consumption actually verified and attributed to the respective agents of the chamber of energy - CCEE. ​ 9.3 Use of Power Grid ​ Credits receivable arising from the use of the transmission network by users connected to the network. ​ 9.4 Estimated Credit Loss for Doubtful Accounts - ECL ​ The changes in the years ended December 31, 2023 and 2022 are as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2023 |  | 2022 |  | 2021
Opening balance as of January 1 |  | 3,296,863 |  | 1,668,710 |  | 2,635,209
(+) Constitution |  | 648,170 |  | 1,891,966 |  | 619,232
(-) Reversal |  | (181,572) |  | (217,633) |  | (738,732)
(-) Write-off |  | (15,480) |  | (46,180) |  | (855,403)
Transfers | ​ | — | ​ | — | ​ | 8,404
Final balance on December 31 |  | 3,747,981 |  | 3,296,863 |  | 1,668,710
​ Of the total amount of estimated loss recorded to December 2023, R$2,644,259 corresponds to receivables from Amazonas Energia, with R$1,716,471 referring to the default of the 4 debt confession instruments, signed with Eletronorte, that were 100% provisioned in the financial year ended 2022. The provision reflect the risk observed due to the maintenance of default of those instruments. ​ The constitution and reversal of ECL were recorded and presented in the profit and loss asnet operating expenses. See note 35.1. ​ Accounting Policy ​ Accounts receivable from customers are initially accounted for at the transaction price and subsequently by contractual interest and monetary correction less amounts received and estimated credit loss - ECL. ​ Estimates and critical judgments ​ The Company measures the expected credit losses from accounts receivable from clients, adopting a simplified approach to the recognition of expected credit losses, using a calculation matrix based on the historical relationship of the counterparties with the Company and the guarantees. In summary, in contracts that do not have guarantees, it is verified, in the maximum scenario of two years, the percentage ratio, per customer, between the billing and the history of receipts, being the percentage calculated applied in the outstanding balance of accounts receivable from the customer and recorded as expected loss. ​ Additionally, for customers with renegotiated balances, the Company, based on individual analysis of the customer, evaluates the risk of default of these credits, and may record in expected losses 100% of the outstanding balance, if the risk of default is considered high. The analysis of individual customer credit, for these cases, mainly considers the customer’s history, the amount involved, the research in credit protection entities and the customer’s equity situation. ​

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