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Trade receivables (Tables) | 3 Months Ended
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Mar. 31, 2024
Trade Receivables |
Schedule of statement of financial position details |
Schedule of statement of financial position details |  |
| March 31, 2024 | December 31, 2023
Private sector: |  |
General (i) and special customers (ii) | 2,687,984 | 2,200,921
Agreements (iii) | 177,638 | 839,010
| 2,865,622 | 3,039,931
Government entities: |  |
Municipal | 598,602 | 623,601
Federal | 9,938 | 8,036
Agreements (iii) | 658,021 | 374,372
| 1,266,561 | 1,006,009
Wholesale customers – Municipal governments: (iv) |  |
Mogi das Cruzes | 4,134 | 4,343
São Caetano do Sul | 8,109 | 45,333
São Caetano do Sul Agreement | 76,502 | -
Total wholesale customers – Municipal governments | 88,745 | 49,676
Unbilled supply | 1,092,167 | 1,138,316
Subtotal | 5,313,095 | 5,233,932
Allowance for doubtful accounts | (1,376,862) | (1,377,209)
Total | 3,936,233 | 3,856,723
Current | 3,590,432 | 3,584,287
Noncurrent | 345,801 | 272,436
Total | 3,936,233 | 3,856,723
| (i) | General customers - residential and small and mid-sized companies;
| (ii) | Special customers – large consumers, commercial industries, condominiums and special billing customers (fixed demand agreements, industrial waste, wells, among others);
| (iii) | Agreements - installment payments of past-due receivables, plus inflation adjustment and interest, according to the agreements; and
| (iv) | Wholesale basis customers - municipal governments. This balance refers to the sale of treated water to municipalities, which are responsible for distributing to, billing, and charging final customers.
Schedule of the aging trade receivables |
Schedule of the aging trade receivables |  |
| March 31, 2024 | December 31, 2023
Current | 2,852,858 | 2,723,975
Past-due: |  |
Up to 30 days | 573,435 | 627,986
From 31 to 60 days | 265,847 | 271,476
From 61 to 90 days | 189,807 | 181,639
From 91 to 120 days | 142,875 | 127,421
From 121 to 180 days | 304,359 | 290,610
From 181 to 360 days | 179,209 | 57,289
Over 360 days | 804,705 | 953,536
Total past-due | 2,460,237 | 2,509,957
Total | 5,313,095 | 5,233,932
Schedule of allowance for doubtful accounts |
Schedule of allowance for doubtful accounts |  |
Changes in assets | January to March 2024 | January to March 2023
Balance at the beginning of the period | 1,377,209 | 1,428,517
Creation/(reversal) of losses | 40,097 | (8,449)
Recoveries | (40,444) | (19,627)
Balance at the end of the period | 1,376,862 | 1,400,441
Schedule of estimated reconciliation |
Schedule of estimated reconciliation |  |
Reconciliation of estimated/historical losses at the result | January to March 2024 | January to March 2023
Write-offs | (190,285) | (190,138)
(Losses)/reversal with state entities – related parties | (580) | (743)
(Losses)/reversal with the private sector/government entities | (40,097) | 8,449
Recoveries | 40,444 | 19,627
Amount recorded as expense (Note 27) | (190,518) | (162,805)
Schedule of registered warrants |
Schedule of registered warrants |  |
Debtor | March 31, 2024 | December 31, 2023
Municipality of São Paulo | 3,139,801 | 3,042,927
São Paulo State Government | 41,359 | -
Municipality of Cachoeira Paulista | 15,871 | 15,456
Municipality of Agudos | 13,061 | 14,964
Other | 22,285 | 11,918
Total | 3,232,377 | 3,085,265

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