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ACCOUNTS RECEIVABLE, NET - Changes in provision (Details) - BRL (R$) R$ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
Changes in the PCLD for customer electricity accounts |  |  |
Opening balance as of January 1 | R$ (1,264,059) |  |
(+) Constitution |  | R$ (1,283,731) |
Final balance on December, 31 |  | R$ (1,264,059) |
Expected credit loss rate | 100.00% |  |
Additional provision | R$ 2,644,259 |  |
Amazonas Energia |  |  |
Changes in the PCLD for customer electricity accounts |  |  |
Percentage of provisioning of debt confession instruments (ICD) held |  | 100.00% |
Additional provision | 1,716,471 |  |
Account Receivable | PECLD |  |  |
Changes in the PCLD for customer electricity accounts |  |  |
Opening balance as of January 1 | 3,296,863 | R$ 1,668,710 | R$ 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 | R$ 3,747,981 | R$ 3,296,863 | R$ 1,668,710

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