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INTANGIBLE ASSETS - Movements (Details) - BRL (R$) R$ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
Disclosure of reconciliation of changes in intangible assets and goodwill |  |  |
Average Amortization Rate, Intangible assets other than goodwill |  | 0.00% |
Opening balance | R$ 79,980,581 | R$ 4,992,176 |
Effects of deconsolidation |  | (79,193) |
Acquisition of investee control | 1,266,650 | 1,130,030 |
Additions | 288,876 | 75,100,651 |
Write-offs | (57,754) | 3,345 |
Amortizations | (1,638,807) | (1,088,065) |
Transfers assets held for sale | (1,675) |  |
Transfers | 28,370 | (78,363) |
Closing balance | 79,866,241 | 79,980,581 | R$ 4,992,176
Cost |  |  |
Disclosure of reconciliation of changes in intangible assets and goodwill |  |  |
Opening balance | 82,334,412 | 6,178,062 |
Closing balance | 83,867,468 | 82,334,412 | 6,178,062
Accumulated Depreciation and Impairment |  |  |
Disclosure of reconciliation of changes in intangible assets and goodwill |  |  |
Opening balance | (2,353,831) | (1,185,886) |
Closing balance | (4,001,227) | (2,353,831) | (1,185,886)
Impairment |  |  |
Disclosure of reconciliation of changes in intangible assets and goodwill |  |  |
Opening balance | (152,988) | (71,451) |
Additions |  | (100,153) |
Write-offs | 76,378 | 17,257 |
Transfers assets held for sale | 460 |  |
Transfers | (1,359) | 1,359 |
Closing balance | (77,509) | R$ (152,988) | R$ (71,451)
Concession Rights |  |  |
Disclosure of reconciliation of changes in intangible assets and goodwill |  |  |
Average Amortization Rate, Intangible assets other than goodwill |  | 3.30% | 2.97%
Opening balance | 79,149,328 | R$ 4,329,562 |
Acquisition of investee control | 1,188,150 | 880,584 |
Additions | 938 | 75,021,253 |
Write-offs | (59,325) | (1,156) |
Amortizations | (1,584,994) | (1,021,931) |
Transfers | 31,466 | (58,984) |
Closing balance | 78,725,563 | 79,149,328 | R$ 4,329,562
Concession Rights | Cost |  |  |
Disclosure of reconciliation of changes in intangible assets and goodwill |  |  |
Opening balance | 80,725,923 | 4,858,374 |
Closing balance | 81,960,541 | 80,725,923 | 4,858,374
Concession Rights | Accumulated Depreciation and Impairment |  |  |
Disclosure of reconciliation of changes in intangible assets and goodwill |  |  |
Opening balance | (1,576,595) | (528,812) |
Closing balance | (3,234,978) | R$ (1,576,595) | R$ (528,812)
Software |  |  |
Disclosure of reconciliation of changes in intangible assets and goodwill |  |  |
Average Amortization Rate, Intangible assets other than goodwill |  | 20.00% | 20.00%
Opening balance | 112,533 | R$ 120,097 |
Effects of deconsolidation |  | (18,790) |
Acquisition of investee control | 231 | 463 |
Additions | 1,225 | 7,183 |
Write-offs | (618) |  |
Amortizations | (17,733) | (18,198) |
Transfers assets held for sale | (295) |  |
Transfers | 174,650 | 21,778 |
Closing balance | 269,993 | 112,533 | R$ 120,097
Software | Cost |  |  |
Disclosure of reconciliation of changes in intangible assets and goodwill |  |  |
Opening balance | 473,331 | 585,584 |
Closing balance | 633,504 | 473,331 | 585,584
Software | Accumulated Depreciation and Impairment |  |  |
Disclosure of reconciliation of changes in intangible assets and goodwill |  |  |
Opening balance | (360,798) | (465,487) |
Closing balance | (363,511) | R$ (360,798) | R$ (465,487)
Use of the public property |  |  |
Disclosure of reconciliation of changes in intangible assets and goodwill |  |  |
Average Amortization Rate, Intangible assets other than goodwill |  | 3.30% | 1.91%
Opening balance | 217,804 | R$ 88,068 |
Acquisition of investee control | 4,635 | 134,741 |
Additions | 995 |  |
Amortizations | (8,085) | (5,005) |
Closing balance | 215,349 | 217,804 | R$ 88,068
Use of the public property | Cost |  |  |
Disclosure of reconciliation of changes in intangible assets and goodwill |  |  |
Opening balance | 306,888 | 107,547 |
Closing balance | 314,044 | 306,888 | 107,547
Use of the public property | Accumulated Depreciation and Impairment |  |  |
Disclosure of reconciliation of changes in intangible assets and goodwill |  |  |
Opening balance | (89,084) | (19,479) |
Closing balance | (98,695) | R$ (89,084) | (19,479)
Intangible assets in progress |  |  |
Disclosure of reconciliation of changes in intangible assets and goodwill |  |  |
Average Amortization Rate, Intangible assets other than goodwill |  | 0.00% |
Opening balance | 505,533 | R$ 456,897 |
Effects of deconsolidation |  | (60,403) |
Acquisition of investee control | 867 | 4,448 |
Additions | 233,689 | 161,642 |
Write-offs | (179) | (5,002) |
Transfers assets held for sale | (2,173) |  |
Transfers | (175,177) | (52,049) |
Closing balance | 562,560 | 505,533 | 456,897
Intangible assets in progress | Cost |  |  |
Disclosure of reconciliation of changes in intangible assets and goodwill |  |  |
Opening balance | 505,533 | 456,897 |
Closing balance | 562,560 | R$ 505,533 | R$ 456,897
Others |  |  |
Disclosure of reconciliation of changes in intangible assets and goodwill |  |  |
Average Amortization Rate, Intangible assets other than goodwill |  | 3.40% | 4.82%
Opening balance | 148,371 | R$ 69,003 |
Acquisition of investee control | 72,767 | 109,794 |
Additions | 52,029 | 10,726 |
Write-offs | (74,010) | (7,754) |
Amortizations | (27,995) | (42,931) |
Transfers assets held for sale | 333 |  |
Transfers | (1,210) | 9,533 |
Closing balance | 170,285 | 148,371 | R$ 69,003
Others | Cost |  |  |
Disclosure of reconciliation of changes in intangible assets and goodwill |  |  |
Opening balance | 322,737 | 169,660 |
Closing balance | 396,819 | 322,737 | 169,660
Others | Accumulated Depreciation and Impairment |  |  |
Disclosure of reconciliation of changes in intangible assets and goodwill |  |  |
Opening balance | (174,366) | (100,657) |
Closing balance | R$ (226,534) | R$ (174,366) | R$ (100,657)

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