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14. Contract asset | 12 Months Ended
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Dec. 31, 2018
Contract Asset |
Contract asset | Contract asset (works in progress) is the right to consideration in exchange for goods or services transferred to customers. As established by IFRS 15 - Revenue from contract with customer, assets related to the concession under construction, recorded under the scope of IFRIC 12 – Service Concession Arrengements, should be classified as contract asset during the construction period and transferred to intangible assets only after completion of the works. A contract asset is initially recognized at fair value and includes borrowing costs capitalized during the period when the asset is under construction, based on the weighted average rate of borrowings in effect on the capitalization date, as described in Note 3.12.
| January 1, 2018 | Additions | Contract renewal | Transfers of Works (*) | December 31, 2018
Contract asset arising from: |  |  |  |  |
Agreements – equity value | 1,303,552 | 367,199 | (284,856) | (475,481) | 910,414
Agreements – economic value | 233,361 | 111,703 | - | (96,676) | 248,388
Program contracts | 1,809,257 | 806,554 | 284,856 | (676,695) | 2,223,972
Services contracts – São Paulo | 6,733,732 | 1,788,210 | - | (4,867,158) | 3,654,784
Software license | 533 | 52,183 | - | (52,700) | 16
Inventories | 298,340 | 63,075 | - | - | 361,415
Advance to suppliers | 8,940 | 19 | - | - | 8,959
Total | 10,387,715 | 3,188,943 | - | (6,168,710) | 7,407,948
(*) Work in progress transferred from contract asset to intangible asset.

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- References No definition available. + Details
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- Definition The explanation of the significant changes in the contract assets and the contract liabilities. [Refer: Contract assets; Contract liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2018-01-01 -Paragraph 118 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=15&date=2018-03-01&anchor=para_118&doctype=Standard -URIDate 2018-03-16 + Details
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