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Intangible assets (Tables) | 3 Months Ended
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Mar. 31, 2024
Intangible Assets |
Schedule 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
Schedule of obligations assumed |
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.
Schedule of intangible assets |
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
Schedule of obligations assumed by the company |
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
Schedule of 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
Schedule of impact in the income statements |
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)

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