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Intangible assets | 3 Months Ended
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Mar. 31, 2024
Intangible Assets |
Intangible assets |
| 14 | Intangible assets
| (a) | Statement of financial position details
Schedule of financial position details |  |  |  |  |  |
| March 31, 2024 | December 31, 2023
| Cost | Accumulated amortization | Net | Cost | Accumulated amortization | Net
Intangible right arising from: |  |  |  |  |  |
Concession agreements – equity value | 754,555 | (247,159) | 507,396 | 747,925 | (241,808) | 506,117
Concession agreements – economic value | 1,687,440 | (1,085,649) | 601,791 | 1,686,384 | (1,048,624) | 637,760
Concession agreements – new contracts | 148,000 | (1,644) | 146,356 | 148,000 | (411) | 147,589
Program contracts | 30,924,633 | (9,874,351) | 21,050,282 | 30,267,977 | (9,583,480) | 20,684,497
Program contracts – commitments | 1,709,757 | (510,973) | 1,198,784 | 1,709,757 | (497,731) | 1,212,026
Service contracts – São Paulo | 29,557,680 | (9,318,616) | 20,239,064 | 29,161,286 | (8,967,701) | 20,193,585
Software license of use | 1,310,942 | (822,184) | 488,758 | 1,300,504 | (787,280) | 513,224
Right of use – Other assets | 291,027 | (64,336) | 226,691 | 217,204 | (99,144) | 118,060
Total | 66,384,034 | (21,924,912) | 44,459,122 | 65,239,037 | (21,226,179) | 44,012,858
| (b) | Changes
Schedule of obligations assumed |  |  |  |  |  |  |
| December 31, 2023 | Additions | Transfer of contract asset | Transfers | Write-offs and disposals | Amortization | March 31, 2024
Intangible right arising from: |  |  |  |  |  |  |
Concession agreements – equity value (*) | 506,117 | - | 6,587 | 39 | (20) | (5,327) | 507,396
Concession agreements – economic value | 637,760 | - | 1,089 | (4) | - | (37,054) | 601,791
Concession agreements – new contracts | 147,589 | - | - | - | - | (1,233) | 146,356
Program contracts (*) | 20,684,497 | 181 | 663,509 | (930) | (606) | (296,369) | 21,050,282
Program contracts – commitments | 1,212,026 | - | - | - | - | (13,242) | 1,198,784
Service contracts – São Paulo | 20,193,585 | - | 404,279 | (3,949) | (132) | (354,719) | 20,239,064
Software license of use | 513,224 | 2,911 | 7,526 | 1 | - | (34,904) | 488,758
Right of use – Other assets | 118,060 | 130,667 | - | - | (46) | (21,990) | 226,691
Total | 44,012,858 | 133,759 | 1,082,990 | (4,843) | (804) | (764,838) | 44,459,122
| December 31, 2022 | Additions | Transfer of contract asset | Transfers | Write-offs and disposals | Amortization | March 31, 2023
Intangible right arising from: |  |  |  |  |  |  |
Concession agreements - equity value (*) | 499,326 | - | 4,098 | (955) | (6) | (4,994) | 497,469
Concession agreements – economic value | 652,039 | - | 2,589 | 331 | (85) | (30,249) | 624,625
Program contracts (*) | 18,337,459 | 2 | 569,717 | (288) | (2,055) | (252,011) | 18,652,824
Program contracts – commitments | 1,264,992 | - | - | - | - | (13,242) | 1,251,750
Service contracts – São Paulo | 17,870,451 | - | 513,453 | (1,720) | (1,056) | (299,179) | 18,081,949
Software license of use | 595,404 | - | 15,204 | - | - | (33,105) | 577,503
Right of use – Other assets | 75,052 | 320 | - | - | (30) | (17,261) | 58,081
Right of use – Investments | 26,148 | - | - | (26,148) | - | - | -
Total | 39,320,871 | 322 | 1,105,061 | (28,780) | (3,232) | (650,041) | 39,744,201
(*) | As of March 31, 2023, Concession agreements – equity value, and Program contracts included leases totaling R$ 51,692 and R$ 165,104 (R$ 54,356 and R$ 168,216 as of December 31, 2022), respectively.
As of June 30, 2020, a contract was signed for the provision of treatment services and final disposal of solid waste and collection of garbage tax in the Municipality of Diadema for 40 years. This contract is in the process of termination due to the interest of the Granting Authority in closing it.
| (c) | Intangible right arising from concession agreements
As of March 31, 2024, the amounts not yet disbursed were recorded in “Program contract commitments” under current and noncurrent liabilities, totaling R$ 20,986 and R$ 12,139 (R$ 21,969 and R$ 12,047 as of December 31, 2023), respectively.
| (d) | Public-Private Partnership - PPP
SABESP carries out operations related to the São Lourenço PPP. Such transactions, along with their corresponding guarantees and obligations, are supported by a contract established based on Law 11,079/2004. In June 2008, SABESP and Alto Tietê PPP (SPAT Saneamento S/A) executed a service agreement for 15 years, with operations ending in October 2011 after conclusion of the works. The end of the obligations related to this PPP occurred in February 2024. The amounts recorded in intangible assets are as follows:
Schedule of intangible assets |  |
| March 31, 2024 | December 31, 2023
Alto Tietê | 231,146 | 235,224
São Lourenço | 2,513,527 | 2,556,002
Total | 2,744,673 | 2,791,226
As of March 31, 2024 and December 31, 2023, the obligations assumed by the Company are as follows:
Schedule of obligations assumed by the company |  |  |  |  |  |
| March 31, 2024 | December 31, 2023
| Current liabilities | Noncurrent liabilities | Total liabilities | Current liabilities | Noncurrent liabilities | Total liabilities
Alto Tietê | - | - | - | 52,762 | - | 52,762
São Lourenço | 435,671 | 2,787,032 | 3,222,703 | 435,164 | 2,798,688 | 3,233,852
Total | 435,671 | 2,787,032 | 3,222,703 | 487,926 | 2,798,688 | 3,286,614
| (e) | Amortization of Intangible Assets
The average amortization rate totaled 5.1% and 5.0% as of March 31, 2024 and 2023, respectively.
| (f) | Leases and right of use
Schedule of right of use |  |
Nature | March 31, 2024 | December 31, 2023
Leases - Concession and Program Contract |  |
Cost | 582,617 | 588,600
Accumulated amortization | (217,041) | (213,921)
(=) Net | 365,576 | 374,679
Right of use – Other assets |  |
Vehicles | 232,477 | 205,593
Properties | 58,505 | 11,566
Equipment | 45 | 45
Accumulated amortization | (64,336) | (99,144)
(=) Net | 226,691 | 118,060
Total - Leases and Right of use | 592,267 | 492,739
The lease liability corresponds to total future fixed lease payments, adjusted to present value, considering an incremental rate on borrowings. For further information, see Note 16. The table below shows the impact on the Company’s result:
Schedule of impact in the income statements |  |
Impact on the result
| March 31, 2024 | March 31, 2023
Right of use amortization | (25,110) | (23,037)
Financial result – interest expense and inflation adjustment | (31,298) | (18,127)
Expenses of short-term leases with low value | (3,151) | (8,518)
Reduction of profit for the period | (59,559) | (49,682)
| (g) | Performance Agreements
As of March 31, 2024, the accounting balances of the agreements in force recorded in contract asset and intangible assets were R$ 182,365 and R$ 2,209,196 (R$ 183,876 and R$ 2,191,361 as of December 31, 2023), respectively.

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