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Provisions | 3 Months Ended
--- | ---
Mar. 31, 2024
Disclosure Provisions Abstract |
Provisions |
| 19 | Provisions
| (a) | Lawsuits and proceedings that resulted in provisions
| (I) | Statement of financial position details
The Company is a party to several legal claims and administrative proceedings arising from the normal course of business, including civil, tax, labor, and environmental matters. Management recognizes provisions consistently with the recognition and measurement criteria established in Note 3.16 to the Annual Financial Statements as of December 31, 2023. The terms and payment amounts are defined based on the outcome of these lawsuits.
Schedule of lawsuits and proceedings that resulted in provisions | March 31, 2024 |  | December 31, 2023
| Provisions | Escrow deposits | Provisions net of deposits |  | Provisions | Escrow deposits | Provisions net of deposits
Customer claims (i) | 169,058 | (6,003) | 163,055 |  | 175,255 | (6,060) | 169,195
Supplier claims (ii) | 338,580 | (93,833) | 244,747 |  | 334,273 | (90,973) | 243,300
Other civil claims (iii) | 140,447 | (1,301) | 139,146 |  | 128,036 | (1,229) | 126,807
Tax claims (iv) | 114,215 | (18,577) | 95,638 |  | 101,770 | (18,223) | 83,547
Labor claims (v) | 723,968 | (14,077) | 709,891 |  | 727,133 | (16,235) | 710,898
Environmental claims (vi) | 510,781 | (57) | 510,724 |  | 492,740 | (55) | 492,685
Total | 1,997,049 | (133,848) | 1,863,201 |  | 1,959,207 | (132,775) | 1,826,432
Current | 1,085,976 | - | 1,085,976 |  | 1,064,367 | - | 1,064,367
Noncurrent | 911,073 | (133,848) | 777,225 |  | 894,840 | (132,775) | 762,065
| (II) | Changes
Schedule of changes in provisions |  |  |  |  |  |
| December 31, 2023 | Additional provisions | Interest and inflation adjustment | Use of the accrual | Amounts not used (reversal) | March 31, 2024
Customer claims (i) | 175,255 | 965 | 5,043 | (12,189) | (16) | 169,058
Supplier claims (ii) | 334,273 | 2,027 | 8,957 | (2,741) | (3,936) | 338,580
Other civil claims (iii) | 128,036 | 23,512 | 5,480 | (15,564) | (1,017) | 140,447
Tax claims (iv) | 101,770 | 11,967 | 4,805 | (101) | (4,226) | 114,215
Labor claims (v) | 727,133 | 18,517 | 13,098 | (16,498) | (18,282) | 723,968
Environmental claims (vi) | 492,740 | 10,667 | 21,650 | - | (14,276) | 510,781
Subtotal | 1,959,207 | 67,655 | 59,033 | (47,093) | (41,753) | 1,997,049
Escrow deposits | (132,775) | (1,899) | (2,580) | 1,816 | 1,590 | (133,848)
Total | 1,826,432 | 65,756 | 56,453 | (45,277) | (40,163) | 1,863,201
| December 31, 2022 | Additional provisions | Interest and inflation adjustment | Use of the accrual | Amounts not used (reversal) | March 31, 2023
Customer claims (i) | 151,023 | 1,918 | 3,790 | (21,540) | (1,158) | 134,033
Supplier claims (ii) | 257,080 | 1,992 | 5,552 | (1,042) | - | 263,582
Other civil claims (iii) | 99,462 | 5,701 | 7,154 | (3,478) | (3,793) | 105,046
Tax claims (iv) | 79,532 | 11,039 | 1,658 | (7) | (455) | 91,767
Labor claims (v) | 654,277 | 9,894 | 13,486 | (5,799) | (14,450) | 657,408
Environmental claims (vi) | 406,872 | 22,400 | 18,655 | - | (14,117) | 433,810
Subtotal | 1,648,246 | 52,944 | 50,295 | (31,866) | (33,973) | 1,685,646
Escrow deposits | (37,462) | (271) | (696) | 533 | 1,461 | (36,435)
Total | 1,610,784 | 52,673 | 49,599 | (31,333) | (32,512) | 1,649,211
| (b) | Lawsuits deemed as contingent liabilities
The Company is a party to lawsuits and administrative proceedings relating to environmental, tax, civil, and labor claims, which are assessed as contingent liabilities in the financial statements, since it either does not expect outflows to be required or the amount of the obligations cannot be reliably measured. Contingent liabilities, net of deposits, are represented as follows:
Schedule of lawsuits deemed as contingent liabilities |  |
| March 31, 2024 | December 31, 2023
Customer claims (i) | 161,784 | 158,584
Supplier claims (ii) | 1,005,785 | 968,752
Other civil claims (iii) | 644,852 | 695,097
Tax claims (iv) | 1,156,487 | 1,067,350
Labor claims (v) | 3,332,929 | 3,093,735
Environmental claims (vi) | 4,316,366 | 4,158,504
Total | 10,618,203 | 10,142,022
| (c) | Explanation of the nature of main classes of lawsuits
| (i) | Customer claims
Refer mainly to lawsuits from customers claiming that their tariffs should be equal to those of other consumer categories, lawsuits for reduction of sewage tariff due to system losses, consequently requiring the refund of amounts charged by the Company, and lawsuits for reduction of tariff for being eligible to the Social Welfare Entity category.
| (ii) | Supplier claims
Include lawsuits filed by some suppliers alleging underpayment of inflation adjustments and economic and financial imbalance of the agreements, and are in progress at different courts.
| (iii) | Other civil claims
Refer mainly to indemnities for property damage, pain and suffering, and loss of profits allegedly caused to third parties, such as vehicle accidents, claims, and challenges on the methodology to collect tariffs, among others, filed at different court levels.
(iv) | Tax claims
Tax claims refer mainly to tax collections and fines in general challenged due to disagreements regarding notification or differences in the interpretation of legislation by the Company's Management.
(v) | Labor claims
The Company is a party to several labor lawsuits, involving issues such as overtime, shift schedule, health hazard premium and hazardous duty premium, prior notice, change of function, salary equalization, service outsourcing, and others, which are at various court levels.
(vi) | Environmental claims
These refer to several administrative proceedings and lawsuits filed by government entities, including Companhia Ambiental do Estado de São Paulo (CETESB) and the Public Prosecution Office of the São Paulo State, which aim at certain obligations to do and not to do, with the provision of fines for non-compliance and imposition of compensation for environmental damages allegedly caused by the Company. The main objects in which the Company is involved are: a) blame SABESP for discharging or releasing sewage without proper treatment; b) invest in the water and sewage treatment system of the municipality, under penalty of paying a fine; c) pay compensation for environmental damages; amongst others.
| (d) | Guarantee insurance
As of May 24, 2023, the Company executed an agreement effective for one year for the issue of policies under several types of guarantee insurance. The limit that can be used is R$ 600 million. The guarantee insurance for escrow deposit is used in legal claims, where instead of immediately disbursing cash, the Company uses the guarantee provided by the insurance until the end of these proceedings, limited to up to five years. As of March 31, 2024, R$ 199.7 million was available for use.

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