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PROPERTY, PLANT AND EQUIPMENT | 12 Months Ended
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Dec. 31, 2024
PROPERTY, PLANT AND EQUIPMENT |
PROPERTY, PLANT AND EQUIPMENT | NOTE 17 - PROPERTY, PLANT AND EQUIPMENT Property, plant, and equipment items refer substantially to the infrastructure for generating electricity and corporate assets. ​ The following shows the movement of property, plant, and equipment: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | Buildings, | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Dams, | ​ | civil works | ​ | Machines | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | reservoirs and | ​ | and | ​ | and | ​ | ​ | ​ | ​ | ​ | Right of | ​ | ​ | ​ | ​
​ |  | water mains |  | improvements |  | equipment |  | Impairment |  | In progress |  | Use |  | Others |  | Total
Average depreciation rate per year (%) | ​ | 1.72 | ​ | 1.69 | ​ | 2.75 | ​ | — | ​ | — | ​ | 3.84 | ​ | 1.10 | ​ | —
Costs |  | 25,243,381 |  | 11,940,669 | ​ | 37,765,942 |  | — |  | 4,432,927 |  | 1,350,009 | ​ | 1,323,410 |  | 82,056,338
Accumulated Depreciation and Impairment |  | (11,880,149) |  | (5,814,104) | ​ | (25,383,948) |  | (1,702,404) |  | — |  | (1,191,038) | ​ | (279,273) |  | (46,250,916)
Balance on December 31, 2023 |  | 13,363,232 |  | 6,126,565 | ​ | 12,381,994 |  | (1,702,404) |  | 4,432,927 |  | 158,971 | ​ | 1,044,137 |  | 35,805,421
Addition | ​ | 22,208 |  | 2,695 | ​ | 47,956 |  | (116,508) |  | 2,845,292 |  | 5,667 | ​ | 84,870 |  | 2,892,180
Write-offs |  | (12,775) |  | 295 | ​ | (22,400) |  | 650,278 |  | (16,048) |  | — | ​ | (12,315) |  | 587,035
Depreciation |  | (914,695) | ​ | (355,849) | ​ | (544,344) | ​ | — | ​ | — | ​ | (45,331) | ​ | (47,014) | ​ | (1,907,233)
Transfers assets held for sale | ​ | (267,316) | ​ | (68,366) | ​ | (135,482) | ​ | — | ​ | (4,690) | ​ | — | ​ | (43,807) | ​ | (519,661)
Transfers |  | 354,524 |  | 66,972 | ​ | 1,470,547 |  | (7,078) |  | (2,115,630) |  | 31,218 | ​ | 195,760 |  | (3,687)
Balance on December 31, 2024 | ​ | 12,545,178 | ​ | 5,772,312 | ​ | 13,198,271 | ​ | (1,175,712) | ​ | 5,141,851 | ​ | 150,525 | ​ | 1,221,631 | ​ | 36,854,056
Costs |  | 25,158,794 |  | 11,892,050 | ​ | 38,860,152 |  | — |  | 5,141,851 |  | 1,386,894 | ​ | 1,506,625 |  | 83,946,366
Accumulated Depreciation and Impairment |  | (12,613,616) |  | (6,119,738) | ​ | (25,661,881) |  | (1,175,712) |  | — |  | (1,236,369) | ​ | (284,994) |  | (47,092,310)
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | Buildings, | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Dams, | ​ | civil works | ​ | Machines | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | reservoirs and | ​ | and |  | and | ​ | ​ | ​ | ​ | ​ | Right of | ​ | ​ | ​ | ​
​ |  | water mains |  | improvements |  | equipment |  | Impairment |  | In progress |  | Use |  | Others |  | Total
Average depreciation rate per year (%) |  | 2.00 | ​ | 2.50 | ​ | 3.30 | ​ | — |  | — |  | 3.50 | ​ | 5.80 | ​ | —
Costs |  | 22,752,509 |  | 10,977,908 |  | 43,366,208 |  | — |  | 2,716,242 |  | 2,052,882 | ​ | 499,472 | ​ | 82,365,221
Accumulated Depreciation and Impairment |  | (11,286,217) |  | (5,620,539) |  | (26,900,142) |  | (2,536,835) |  | — |  | (1,097,733) | ​ | (184,050) | ​ | (47,625,516)
Balance on December 31, 2022 |  | 11,466,292 |  | 5,357,369 |  | 16,466,066 |  | (2,536,835) |  | 2,716,242 |  | 955,149 | ​ | 315,422 | ​ | 34,739,705
Acquisition of control invested | ​ | 2,973,633 | ​ | 1,127,662 | ​ | 203,498 | ​ | — | ​ | 13,028 | ​ | 378 | ​ | 255,049 | ​ | 4,573,248
Addition |  | 532 |  | 11,764 | ​ | 216,012 | ​ | (1,073,345) | ​ | 3,847,094 | ​ | 12,075 | ​ | (217,628) | ​ | 2,796,504
Write-offs |  | (19,443) |  | (155) | ​ | (53,134) | ​ | 73,635 | ​ | (28,670) | ​ | (5,371) | ​ | (18,278) | ​ | (51,416)
Depreciation |  | (602,937) |  | (290,467) |  | (952,293) |  | — |  | — |  | (92,403) | ​ | (37,300) | ​ | (1,975,400)
Transfers of assets held for sale | ​ | (167,687) | ​ | (140,959) | ​ | (3,929,766) | ​ | 1,829,696 | ​ | (462,734) | ​ | (710,857) | ​ | (3,740) | ​ | (3,586,047)
Transfers | ​ | (287,158) | ​ | 61,351 | ​ | 431,611 | ​ | 4,445 | ​ | (1,652,033) | ​ | — | ​ | 750,612 | ​ | (691,173)
Balance on December 31, 2023 | ​ | 13,363,232 |  | 6,126,565 |  | 12,381,994 |  | (1,702,404) |  | 4,432,927 |  | 158,971 | ​ | 1,044,137 | ​ | 35,805,421
Costs |  | 25,243,381 |  | 11,940,669 |  | 37,765,942 |  | — |  | 4,432,927 |  | 1,350,009 | ​ | 1,323,410 | ​ | 82,056,338
Accumulated Depreciation and Impairment |  | (11,880,149) | ​ | (5,814,104) | ​ | (25,383,948) | ​ | (1,702,404) | ​ | — | ​ | (1,191,038) | ​ | (279,273) | ​ | (46,250,916)
​ Accounting Policy Fixed assets are initially measured at their cost. Cost includes expenses directly attributed to the acquisition, construction of the assets and expenses for putting the asset into operation. Subsequently, fixed assets are deducted by depreciation and impairment loss, if verified, see note 19. Property, plant and equipment items refer substantially to the electricity generation infrastructure of the Company’s concessions. Depreciation of these assets begins when they are ready to operate, being recognized linearly based on the estimated useful life of each asset and the residual value of these assets at the end of the concessions. The Company considers that the useful life estimated by ANEEL for fixed assets items adequately expresses the useful life of the assets, so it adopts the depreciation rates determined by ANEEL. The Company’s electricity transmission infrastructure is not classified in Fixed Assets, due to the contractual characteristics of the concessions. The rights to consideration originating from the construction of transmission projects are recorded in the item Contractual Transmission Asset, see note 15. Right of Use assets are also depreciated linearly, by the contractual terms of leases.

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