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26. Operating segment information | 12 Months Ended
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Dec. 31, 2018
Operating Segment Information |
Operating segment information | Management, comprised of the Board of Directors and Board of Executive Officers, has determined the operating segment used to make strategic decisions, as sanitation services. Result
| 2018
| Sanitation (i) | Explanation on the reconciliation items for the financial statements(ii) | Balance as per financial statements
Gross operating revenue | 14,253,609 | 2,802,670 | 17,056,279
Gross sales deductions | (971,185) | - | (971,185)
Net operating revenue | 13,282,424 | 2,802,670 | 16,085,094
Costs, selling and administrative expenses | (8,203,883) | (2,739,657) | (10,943,540)
Income from operations before other operating expenses, net and equity accounting | 5,078,541 | 63,013 | 5,141,554
Other operating income / (expenses), net |  |  | 28,591
Equity accounting |  |  | 6,510
Financial result, net |  |  | (1,264,336)
Income from operations before taxes |  |  | 3,912,319
Depreciation and amortization | (1,392,541) |  | (1,392,541)
(i) See note 33 for further information about non-cash items, other than depreciation and amortization that impact segment results, and for additionals to long-lived asset information; (ii) Construction revenue and related costs not reported to the CODM.
| 2017
| Sanitation (i) | Explanation on the reconciliation items for the financial statements(ii) | Balance as per financial statements
Gross operating revenue | 12,223,746 | 3,150,877 | 15,374,623
Gross sales deductions | (766,390) | - | (766,390)
Net operating revenue | 11,457,356 | 3,150,877 | 14,608,233
Costs, selling and administrative expenses | (7,566,104) | (3,080,542) | (10,646,646)
Income from operations before other operating expenses, net and equity accounting | 3,891,252 | 70,335 | 3,961,587
Other operating income / (expenses), net |  |  | (5,679)
Equity accounting |  |  | 5,760
Financial result, net |  |  | (458,054)
Income from operations before taxes |  |  | 3,503,614
Depreciation and amortization | (1,301,897) | - | (1,301,897)
(i) See note 33 for further information about non-cash items, other than depreciation and amortization that impact segment results, and for additionals to long-lived asset information; (ii) Construction revenue and related costs not reported to the CODM.
| 2016
| Sanitation (i) | Explanation on the reconciliation items for the financial statements (ii) | Balance as per financial statements
Gross operating revenue | 11,122,232 | 3,732,877 | 14,855,109
Gross sales deductions | (756,901) | - | (756,901)
Net operating revenue | 10,365,331 | 3,732,877 | 14,098,208
Costs, selling and administrative expenses | (7,026,699) | (3,651,364) | (10,678,063)
Income from operations before other operating expenses, net and equity accounting | 3,338,632 | 81,513 | 3,420,145
Other operating income / (expenses), net |  |  | 4,722
Equity accounting |  |  | 4,740
Financial result, net |  |  | 699,447
Income from operations before taxes |  |  | 4,129,054
Depreciation and amortization | 1,146,626 | - | 1,146,626
(i) See note 33 for further information about non-cash items, other than depreciation and amortization that impact segment results, and for additionals to long-lived asset information; (ii) Construction revenue and related costs not reported to the CODM. Explanation on the reconciliation items for the financial statements. The impacts on gross operating income and costs are as follows:
| 2018 | 2017 | 2016
Gross revenue from construction recognized under IFRIC 12 (a) | 2,802,670 | 3,150,877 | 3,732,877
Construction costs recognized under IFRIC 12 (a) | (2,739,657) | (3,080,542) | (3,651,364)
Construction margin | 63,013 | 70,335 | 81,513
| (a) | Revenue from concession construction contracts is recognized in accordance with Note 3.3 (b).

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