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INTANGIBLE ASSETS | 12 Months Ended
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Dec. 31, 2024
INTANGIBLE ASSETS |
INTANGIBLE ASSETS | NOTE 18 - INTANGIBLE ASSETS ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | ​ |  | Use of the |  | Intangible |  | ​ |  | ​ |  | ​
​ | ​ | Concession | ​ | ​ | ​ | public | ​ | assets in | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Rights | ​ | Software | ​ | property | ​ | progress | ​ | Impairment | ​ | Others | ​ | Total
Average depreciation rate per year (%) |  | 2.42 | ​ | 6.54 | ​ | 2.36 | ​ | — | ​ | — |  | 1.03 | ​ | —
Costs |  | 81,960,541 |  | 633,504 |  | 314,044 |  | 562,560 |  | — |  | 396,819 |  | 83,867,468
Accumulated Amortization and Impairment |  | (3,268,833) |  | (363,511) |  | (98,695) |  | — |  | (43,654) |  | (226,534) |  | (4,001,227)
Balance on December 31, 2023 |  | 78,691,708 |  | 269,993 |  | 215,349 |  | 562,560 |  | (43,654) |  | 170,285 |  | 79,866,241
Additions |  | — |  | 3,601 |  | 208 |  | 391,046 |  | — |  | 54,205 |  | 449,060
Write-offs/Reversals | ​ | (17,358) | ​ | (52,073) | ​ | — | ​ | (1,232) | ​ | — | ​ | (799) | ​ | (71,462)
Amortizations | ​ | (1,934,243) | ​ | (49,655) | ​ | (7,938) | ​ | — | ​ | — | ​ | (35,514) | ​ | (2,027,350)
Transfers for Assets Held for Sale2 |  | (35,533) |  | — |  | (10,770) |  | — |  | — |  | (5,501) |  | (51,804)
Transfers | ​ | 14,273 | ​ | 348,144 | ​ | 415 | ​ | (342,468) | ​ | 7,078 | ​ | (18,854) | ​ | 8,588
Balance on December 31, 2024 |  | 76,718,847 |  | 520,010 |  | 197,264 |  | 609,906 |  | (36,576) |  | 163,822 |  | 78,173,273
Costs |  | 81,916,771 |  | 929,008 |  | 298,841 |  | 609,906 |  | — |  | 425,870 |  | 84,180,396
Accumulated Amortization and Impairment |  | (5,197,924) |  | (408,998) |  | (101,577) |  | — |  | (36,576) |  | (262,048) |  | (6,007,123)
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | ​ |  | Use of the |  | Intangible |  | ​ |  | ​ |  | ​
​ | ​ | Concession | ​ | ​ | ​ | public | ​ | assets in | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Rights | ​ | Software | ​ | property | ​ | progress | ​ | Impairment | ​ | Others | ​ | Total
Average depreciation rate per year (%) |  | 3.30 | ​ | 20.00 | ​ | 3.30 | ​ | — |  | — |  | 3.40 | ​ | —
Costs |  | 80,725,923 |  | 473,331 |  | 306,888 |  | 505,533 |  | — |  | 322,737 |  | 82,334,412
Accumulated Amortization and Impairment |  | (1,610,450) |  | (360,798) |  | (89,084) |  | — |  | (119,133) |  | (174,366) |  | (2,353,831)
Balance on December 31, 2022 |  | 79,115,473 |  | 112,533 |  | 217,804 |  | 505,533 |  | (119,133) |  | 148,371 |  | 79,980,581
Acquisition of Control Invested |  | 1,188,150 |  | 231 |  | 4,635 |  | 867 |  | — |  | 72,767 |  | 1,266,650
Additions |  | 938 |  | 1,225 |  | 995 |  | 233,689 |  | — |  | 52,029 |  | 288,876
Casualties | ​ | (59,325) | ​ | (618) | ​ | — | ​ | (179) | ​ | 76,378 | ​ | (74,010) | ​ | (57,754)
Amortizations |  | (1,584,994) |  | (17,733) |  | (8,085) |  | — |  | — |  | (27,995) |  | (1,638,807)
Transfers to Assets Held for Sale | ​ | — | ​ | (295) | ​ | — | ​ | (2,173) | ​ | 460 | ​ | 333 | ​ | (1,675)
Transfers | ​ | 31,466 | ​ | 174,650 | ​ | — | ​ | (175,177) | ​ | (1,359) | ​ | (1,210) | ​ | 28,370
Balance on December 31, 2023 |  | 78,691,708 |  | 269,993 |  | 215,349 |  | 562,560 |  | (43,654) |  | 170,285 |  | 79,866,241
Costs |  | 81,960,541 |  | 633,504 |  | 314,044 |  | 562,560 |  | — |  | 396,819 |  | 83,867,468
Accumulated Amortization and Impairment |  | (3,268,833) |  | (363,511) |  | (98,695) |  | — |  | (43,654) |  | (226,534) |  | (4,001,227)
​ The balance of the exploration right is composed mainly of amounts arising from new contracts entered into by hydroelectric plants covered by Law No. 14,182/2021, in the Eletrobras capitalization process. Accounting Policy Intangible assets are initially measured at cost, which includes all expenses directly attributable to preparing the asset for its intended use, or at the fair value of intangible assets acquired in a business combination. After initial recognition, the company must keep the asset recognized at cost less accumulated amortization and impairment losses, if any. The Company adopts the amortization rates determined by ANEEL, considering that the useful life estimated by the agency is adequate for its assets, using the annual amortization rates for assets linked to the electricity sector established in the Electricity Sector Asset Control Manual (MCPSE). Assets linked to concessions that do not provide for compensation at the end of the contractual term are amortized over the period of the concession or authorization.

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