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15 Intangible assets (Tables) | 12 Months Ended
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Dec. 31, 2020
Intangible assets other than goodwill [abstract] |
Schedule of statement of financial position details |
| December 31, 2020 | December 31, 2019
| Cost | Accumulated amortization | Net | Cost | Accumulated amortization | Net
Intangible right arising from: |  |  |  |  |  |
Concession agreements – equity value | 671,904 | (188,129) | 483,775 | 2,066,459 | (571,606) | 1,494,853
Concession agreements – economic value | 1,446,261 | (711,596) | 734,665 | 1,334,531 | (621,679) | 712,852
Program contracts | 23,160,119 | (6,799,812) | 16,360,307 | 19,413,768 | (5,594,068) | 13,819,700
Program contracts – commitments | 1,709,757 | (338,834) | 1,370,923 | 1,651,434 | (286,559) | 1,364,875
Services contracts – São Paulo | 20,579,676 | (5,707,072) | 14,872,604 | 19,217,091 | (4,826,328) | 14,390,763
Software license of use | 978,085 | (437,460) | 540,625 | 829,739 | (358,033) | 471,706
Right of use – other assets | 141,782 | (99,106) | 42,676 | 113,233 | (42,535) | 70,698
Total | 48,687,584 | (14,282,009) | 34,405,575 | 44,626,255 | (12,300,808) | 32,325,447
Schedule of changes in intangible assets |
| December 31, 2019 | Addition | Contract renewal | Transfer of contract assets | Transfers | Write-offs and disposals | Amortization | December 31, 2020
Intangible right arising from: |  |  |  |  |  |  |  |
Concession agreements – equity value (*) | 1,494,853 | 1 | (1,031,830) | 47,154 | 1,440 | (858) | (26,985) | 483,775
Concession agreements – economic value | 712,852 | - | - | 113,320 | (1,403) | (42) | (90,062) | 734,665
Program contracts (*) | 13,819,700 | 303,472 | 1,031,830 | 2,075,268 | (51,570) | (5,423) | (812,970) | 16,360,307
Program contracts – commitments | 1,364,875 | 58,323 | - | - | - | - | (52,275) | 1,370,923
Services contracts – São Paulo | 14,390,763 | 20,940 | - | 1,382,656 | (23,645) | (9,990) | (888,120) | 14,872,604
Software license of use | 471,706 | - | - | 70,016 | 78,169 | - | (79,266) | 540,625
Right of use – Other assets | 70,698 | 28,549 | - | - | - | - | (56,571) | 42,676
Total | 32,325,447 | 411,285 | - | 3,688,414 | 2,991 | (16,313) | (2,006,249) | 34,405,575
(*) As of December 31, 2020, intangible assets includes leases recognized before December 31, 2018 in accordance with IAS 17 amounting to R$ 269,561 - R$ 76,454 recognized as concession agreements – equity value and R$ 193,107 recognized as program contracts (R$ 292,824 as of December 31, 2019 – R$ 87,266 recognized as concession agreements – equity value and R$ 205,558 recognized as program contracts).
| December 31, 2018 | First-time adoption of IFRS 16 | Addition | Contract renewal | Transfer to indemnities receivable | Transfer of contract assets | Transfers | Write-offs and disposals | Amortization | December 31, 2019*
Intangible right arising from: |  |  |  |  |  |  |  |  |  |
Concession agreements – equity value (*) | 4,073,344 | - | 2 | (2,690,660) | (4,345) | 131,809 | 76,804 | (8,311) | (83,790) | 1,494,853
Concession agreements – economic value | 1,232,009 | - | 2,034 | (532,173) | - | 89,041 | 1,956 | (569) | (79,446) | 712,852
Program contracts (*) | 8,777,929 | - | 1,338,443 | 3,223,773 | - | 970,534 | 137,283 | (10,312) | (617,950) | 13,819,700
Program contracts – commitments | 1,079,551 | - | 331,328 | - | - | - | - | - | (46,004) | 1,364,875
Services contracts – São Paulo | 13,391,452 | - | 3,867 | (940) | - | 2,054,940 | (228,583) | (20,739) | (809,234) | 14,390,763
Software license of use | 458,175 | - | - | - | - | 81,993 | (991) | - | (67,471) | 471,706
Right of use – Other assets | - | 64,955 | 48,278 | - | - | - | - | - | (42,535) | 70,698
Total | 29,012,460 | 64,955 | 1,723,952 | - | (4,345) | 3,328,317 | (13,531) | (39,931) | (1,746,430) | 32,325,447
(*) As of December 31, 2019, intangible assets includes leases recognized before December 31, 2018 in accordance with IAS 17 amounting to R$ 292,824 - (R$ 315,717 as of December 31, 2018 – R$ R$ 98,077 recognized as concession agreements – equity value and R$ 217,640 recognized as program contracts).
| December 31, 2017 | Transfers to contract assets (*) | Additions | Contract renewal | Transfers of works (**) | Transfers | Write-offs and disposals | Amortization | December 31, 2018
Intangible right arising from: |  |  |  |  |  |  |  |  |
Concession agreements – equity value | 7,141,614 | (1,427,046) | 93 | (1,935,780) | 499,002 | (5,268) | (1,406) | (197,865) | 4,073,344
Concession agreements – economic value | 1,433,937 | (233,361) | 373 | - | 114,442 | 88 | (1,031) | (82,439) | 1,232,009
Program contracts | 7,595,066 | (2,019,461) | 928,818 | 1,935,780 | 681,742 | 3,011 | (7,616) | (339,411) | 8,777,929
Program contracts – commitments | 910,375 | - | 206,946 | - | - | - | - | (37,770) | 1,079,551
Services contracts – São Paulo | 15,917,015 | (6,707,847) | 3,724 | - | 4,818,734 | 12 | (14,813) | (625,373) | 13,391,452
Software license of use | 468,125 | - | 4,774 | - | 54,790 | 686 | - | (70,200) | 458,175
Total | 33,466,132 | (10,387,715) | 1,144,728 | - | 6,168,710 | (1,471) | (24,866) | (1,353,058) | 29,012,460
(*) Work in progress transferred to contract assets due to adoption of IFRS 15, as of January 1, 2018, as described in Note 4.1. (**) Work in progress transferred from contract assets to intangible assets.
Schedule of liabilities assumed | The obligations assumed by the Company as of December 31, 2020 and 2019 are shown in the table below:
| December 31, 2020 | December 31, 2019
| Current liabilities | Noncurrent liabilities | Total liabilities | Current liabilities | Noncurrent liabilities | Total liabilities
Alto Tietê | 59,429 | 149,726 | 209,155 | 44,003 | 208,217 | 252,220
São Lourenço | 70,778 | 2,895,340 | 2,966,118 | 66,288 | 2,975,472 | 3,041,760
Total | 130,207 | 3,045,066 | 3,175,273 | 110,291 | 3,183,689 | 3,293,980
Schedule of right of use | Details of right of use asset are as follows:
Nature |  | December 31, 2020 | December 31, 2019
Leases - Contract Assets |  | 276,893 | 276,893
Leases - Concession Agreements and Program Contracts |  |  |
Cost |  | 405,426 | 405,426
Accumulated amortization |  | (135,865) | (112,602)
(=) Net |  | 269,561 | 292,824
Other assets |  |  |
Vehicles |  | 115,208 | 91,709
Properties |  | 15,508 | 13,309
Equipment |  | 4,541 | 3,801
Other assets |  | 6,525 | 4,414
Accumulated amortization |  | (99,106) | (42,535)
(=) Net |  | 42,676 | 70,698
Right of use |  | 589,130 | 640,415
Schedule of income statement impact | The table below shows the impact in the income statements:
Impact in the income statement
| December 31, 2020 | December 31, 2019
Right-of-use amortization | (79,834) | (65,413)
Financial result – interest expenses | (62,956) | (54,791)
Short-term and low-value lease expenses | (13,845) | (51,855)
Decrease of the income of the year | (156,635) | (172,059)

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