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OPERATING EXPENSES | 12 Months Ended
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Dec. 31, 2023
OPERATING EXPENSES |
OPERATING EXPENSES | NOTE 35 - OPERATING EXPENSES ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 12/31/2023 | ​ | 12/31/2022 | ​ | 12/31/2021
Personnel |  | (4,239,745) |  | (4,633,682) | ​ | (4,340,109)
Voluntary dismissal plan 2022 |  | 140 |  | (1,260,370) | ​ | —
Voluntary dismissal plan 2023 |  | (544,749) |  | — | ​ | —
Material | ​ | (251,098) | ​ | (269,083) | ​ | (247,858)
Services | ​ | (2,361,562) | ​ | (2,065,232) | ​ | (1,541,840)
Energy purchased for resale |  | (3,028,226) |  | (3,117,655) | ​ | (4,259,957)
Charges on use of the electricity grid |  | (3,482,126) |  | (2,746,132) | ​ | (2,276,254)
Fuel for electricity production | ​ | (2,042,867) | ​ | (2,085,996) | ​ | (1,889,722)
Construction |  | (3,291,132) |  | (1,678,631) | ​ | (1,395,066)
Depreciation and amortization |  | (3,621,342) |  | (2,690,269) | ​ | (1,443,285)
Donations and contributions |  | (111,101) |  | (206,438) | ​ | (164,696)
Operating provisions/Reversals (35.1) |  | (2,481,054) |  | (6,928,425) | ​ | (14,922,063)
Cost recovery - adherence to hydrological risk | ​ | — | ​ | — | ​ | 4,265,889
Others |  | (674,774) |  | (1,593,394) | ​ | (1,487,330)
​ |  | (26,129,636) |  | (29,275,307) | ​ | (29,702,291)
​ The expense recognized in the financial year ended December 31, 2023 totaled R$544,749, that represents adherence to the Voluntary Redundancy Plan - 2023 of 1,573 employees. 35.1 - Estimated Losses/Operating Provisions ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 12/31/2022 |  | 12/31/2021
Reversal (provision) for litigation (a) | ​ | 1,246,332 | ​ | (1,857,566) | ​ | (13,080,540)
Estimated losses on investments |  | 106,821 |  | 92,226 |  | (20,712)
Payment through shares |  | 38,988 |  | (101,813) |  | (107,652)
ECL - Financing and loans |  | (21,618) |  | (3,347,749) |  | (638,894)
ECL - Consumers and resellers |  | (466,598) |  | (1,674,333) |  | 110,282
ECL - Fuel consumption account |  | — |  | — |  | (498,630)
Onerous contracts (b) |  | (862,029) |  | 229,582 |  | 16,219
Impairment (c) |  | (956,492) |  | (267,815) |  | 475,406
Restitution to the RGR Fund (d) |  | (558,360) |  | — |  | —
Measurement at fair value of the asset held for sale | ​ | (704,467) | ​ | — | ​ | —
Provision for judicial deposits | ​ | — | ​ | — | ​ | (233,908)
Provision for unsecured liabilities | ​ | — | ​ | — | ​ | (705,864)
Others |  | (303,631) |  | (957) |  | (237,770)
​ |  | (2,481,054) |  | (6,928,425) | ​ | (14,922,063)
​ (a) Provision (Reversal) for Litigation ​ The variation in the financial year ended December 2023 is due principally to the economically favorable result in the compulsory loan agreements for R$1,954,876: see note 29.1.1. ​ (b) Onerous contracts ​ The constitution in the current financial year refers, principally, to the power trading contract with Jirau Energia for the amount of R$729,536: see note 27. ​ (c) Impairment ​ The variation throughout the financial year ended December 2023 is due principally to the recognition of the impairment for the amount of R$853,812 in Eólica Coxilha Negra and UHE Samuel: see note 20. ​ (d) Restitution to the RGR Fund ​ The variation in December 2023 occurred due to the determination by ANEEL to Eletrobras to reimburse the RGR fund for the amount of R$558,360 in equal monthly installments until 31 December 2026.

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