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OPERATING EXPENSES (Tables) | 12 Months Ended
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Dec. 31, 2024
OPERATING EXPENSES |
Schedule of components of operating expenses | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 12/31/2024 |  | 12/31/2023 |  | 12/31/2022
Personnel |  | (3,754,032) |  | (4,239,745) | ​ | (4,633,682)
Voluntary dismissal plan |  | (226,815) |  | (544,609) | ​ | (1,260,370)
Material | ​ | (220,042) | ​ | (251,098) | ​ | (269,083)
Services | ​ | (2,237,706) | ​ | (2,361,562) | ​ | (2,065,232)
Energy purchased for resale |  | (5,068,123) |  | (3,028,226) | ​ | (3,117,655)
Charges on use of the electricity grid |  | (3,954,730) |  | (3,482,126) | ​ | (2,746,132)
Fuel for electricity production | ​ | (1,991,855) | ​ | (2,042,867) | ​ | (2,085,996)
Construction |  | (4,286,914) |  | (3,291,132) | ​ | (1,678,631)
Depreciation and amortization |  | (3,987,775) |  | (3,621,342) | ​ | (2,690,269)
Donations and contributions |  | (145,085) |  | (111,101) | ​ | (206,438)
Operating provisions/Reversals (34.1) |  | 180,019 |  | (2,481,054) | ​ | (6,928,425)
Others |  | (1,009,106) |  | (674,774) | ​ | (1,593,394)
​ |  | (26,702,164) |  | (26,129,636) | ​ | (29,275,307)
Schedule of operating provisions and (reversals) | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 12/31/2024 |  | 12/31/2023 |  | 12/31/2022
Reversal (provision) for litigation | ​ | 160,290 | ​ | 1,246,332 | ​ | (1,857,566)
Onerous Contracts (a) |  | 386,693 |  | (862,029) |  | 229,582
Reversals (Constitutions) on estimated losses on investments |  | 250,069 |  | 175,549 |  | 92,226
Fair value measurements of assets held for sale |  | (46,581) |  | (704,467) |  | —
Refunds to the RGR Fund (c) |  | — |  | (558,360) |  | —
Implementation of Actions - Compulsory Loan |  | (70,207) |  | 38,987 |  | —
Actuarial Costs/Expenses |  | (490,053) |  | (559,949) |  | —
ECL - Consumers and resellers |  | (391,334) |  | (466,598) |  | (1,674,333)
ECL - Other credits |  | (168,906) |  | 39,906 |  | —
ECL - Financing and loans | ​ | (14,553) | ​ | (21,618) | ​ | (3,347,749)
Impairment (b) | ​ | 533,774 | ​ | (956,492) | ​ | (267,815)
Others | ​ | 30,827 | ​ | 147,685 | ​ | (102,770)
​ | ​ | 180,019 | ​ | (2,481,054) | ​ | (6,928,425)
(a) | The factors that represented the variation in the onerous contracts item in the 2024 financial year are presented in Note 25.
(b) | The factors that represented the variation in the impairment item in the fiscal year 2024 are presented in Note 19.
(c) | 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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