21. Services payable	12 Months Ended
Dec. 31, 2017
Services Payable
Services payable	The services account records the balances payable, mainly from services received from third parties, such as supply of electric power, reading of hydrometers and delivery of water and sewage bills, cleaning, surveillance and security services, collection, legal counsel services, audit, marketing and advertising and consulting services, among others. This account also includes the amounts payable to the Municipal Fund of Environmental Sanitation and Infrastructure based on a percentage of the revenues from São Paulo local government (Note 14 (c) (v)). The balances as of December 31, 2017 and 2016 were R$ 408,275 and R$ 460,054, respectively.

21. Services payable

12 Months Ended

Dec. 31, 2017

The services account records the balances payable, mainly from services received from third parties, such as supply of electric power, reading of hydrometers and delivery of water and sewage bills, cleaning, surveillance and security services, collection, legal counsel services, audit, marketing and advertising and consulting services, among others. This account also includes the amounts payable to the Municipal Fund of Environmental Sanitation and Infrastructure based on a percentage of the revenues from São Paulo local government (Note 14 (c) (v)). The balances as of December 31, 2017 and 2016 were R$ 408,275 and R$ 460,054, respectively.