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27. Operating costs and expenses (Details) - BRL (R$) R$ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2017 | Dec. 31, 2016 | Dec. 31, 2015
SummaryOfOperatingCostsAndExpensesLineItems [Line Items] |  |  |
Cost of services | R$ (8,778,963) | R$ (9,013,120) | R$ (8,260,763)
Selling expenses | (768,693) | (730,047) | (598,125)
Administrative income (expenses) | (1,098,990) | (934,896) | 44,958
Total | (10,646,646) | (10,678,063) | (8,813,930)
Salaries, payroll charges and benefits |  |  |
SummaryOfOperatingCostsAndExpensesLineItems [Line Items] |  |  |
Cost of services | (1,841,571) | (1,718,199) | (1,503,383)
Selling expenses | (305,440) | (271,690) | (237,848)
Administrative income (expenses) | (229,752) | (194,357) | (182,215)
Total | (2,376,763) | (2,184,246) | (1,923,446)
Pension obligations |  |  |
SummaryOfOperatingCostsAndExpensesLineItems [Line Items] |  |  |
Cost of services | (48,381) | 131,469 | (75,247)
Selling expenses | (7,296) | 17,941 | (9,761)
Administrative income (expenses) | (171,830) | (136,358) | (185,206)
Total | (227,507) | 13,052 | (270,214)
GESP Reimbursement – benefits paid |  |  |
SummaryOfOperatingCostsAndExpensesLineItems [Line Items] |  |  |
Administrative income (expenses) |  |  | 696,283
Total |  |  | 696,283
Construction costs |  |  |
SummaryOfOperatingCostsAndExpensesLineItems [Line Items] |  |  |
Cost of services | (3,080,542) | (3,651,364) | (3,263,808)
Total | (3,080,542) | (3,651,364) | (3,263,808)
General supplies |  |  |
SummaryOfOperatingCostsAndExpensesLineItems [Line Items] |  |  |
Cost of services | (163,712) | (173,224) | (172,561)
Selling expenses | (4,451) | (3,585) | (3,692)
Administrative income (expenses) | (5,675) | (2,585) | (2,340)
Total | (173,838) | (179,394) | (178,593)
Treatment supplies |  |  |
SummaryOfOperatingCostsAndExpensesLineItems [Line Items] |  |  |
Cost of services | (287,592) | (279,150) | (269,294)
Total | (287,592) | (279,150) | (269,294)
Outside services |  |  |
SummaryOfOperatingCostsAndExpensesLineItems [Line Items] |  |  |
Cost of services | (857,063) | (845,334) | (791,156)
Selling expenses | (258,287) | (278,565) | (247,687)
Administrative income (expenses) | (183,746) | (154,926) | (123,802)
Total | (1,299,096) | (1,278,825) | (1,162,645)
Electricity |  |  |
SummaryOfOperatingCostsAndExpensesLineItems [Line Items] |  |  |
Cost of services | (794,352) | (932,435) | (815,164)
Selling expenses | (762) | (751) | (770)
Administrative income (expenses) | (965) | (1,848) | (1,596)
Total | (796,079) | (935,034) | (817,530)
General expenses |  |  |
SummaryOfOperatingCostsAndExpensesLineItems [Line Items] |  |  |
Cost of services | (531,985) | (471,965) | (369,213)
Selling expenses | (94,112) | (93,180) | (86,064)
Administrative income (expenses) | (302,113) | (289,862) | (11,467)
Total | (928,210) | (855,007) | (466,744)
Depreciation and amortization |  |  |
SummaryOfOperatingCostsAndExpensesLineItems [Line Items] |  |  |
Cost of services | (1,173,765) | (1,072,918) | (1,000,937)
Selling expenses | (15,664) | (9,729) | (9,883)
Administrative income (expenses) | (112,468) | (63,979) | (63,212)
Total | (1,301,897) | (1,146,626) | (1,074,032)
Tax expenses |  |  |
SummaryOfOperatingCostsAndExpensesLineItems [Line Items] |  |  |
Administrative income (expenses) | (92,441) | (90,981) | (81,487)
Total | (92,441) | (90,981) | (81,487)
Bad debt expense, net of recoveries |  |  |
SummaryOfOperatingCostsAndExpensesLineItems [Line Items] |  |  |
Selling expenses | (82,681) | (90,488) | (2,420)
Total | R$ (82,681) | R$ (90,488) | R$ (2,420)

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