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Intangible assets (Tables) | 12 Months Ended
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Dec. 31, 2024
Intangible Assets |
Schedule of financial position details |
Schedule of financial position details |  |
| December 31, 2024 | December 31, 2023
| Cost | Accumulated amortization | Net | Cost | Accumulated amortization | Net
Intangible right arising from: |  |  |  |  |  |
Concession agreements – equity value | - | - | - | 747,925 | (241,808) | 506,117
Concession agreements – economic value | - | - | - | 1,686,384 | (1,048,624) | 637,760
Concession agreements – new contracts | 148,000 | (5,344) | 142,656 | 148,000 | (411) | 147,589
Concession agreements – others | 112,456 | (52,964) | 59,492 | - | - | -
Program contracts | - | - | - | 30,267,977 | (9,583,480) | 20,684,497
Program contracts – commitments | 4,437,857 | (588,098) | 3,849,759 | 1,709,757 | (497,731) | 1,212,026
Services contracts – São Paulo | - | - | - | 29,161,286 | (8,967,701) | 20,193,585
Concession agreement – URAE-1 | 62,042,186 | (22,085,992) | 39,956,194 | - | - | -
Software license of use | 1,570,845 | (932,558) | 638,287 | 1,300,504 | (787,280) | 513,224
Right of use - other assets | 240,106 | (115,370) | 124,736 | 217,204 | (99,144) | 118,060
Total | 68,551,450 | (23,780,326) | 44,771,124 | 65,239,037 | (21,226,179) | 44,012,858
Schedule of obligations assumed |
Schedule of obligations assumed |  |  |  |  |  |  |  |
| December 31, 2023 | Addition | Transfer of contract assets | Transfers | Write-offs and disposals | Amortization | Transfers to Financial Assets | December 31, 2024
Intangible right arising from: |  |  |  |  |  |  |  |
Concession agreements – equity value | 506,117 | - | 13,216 | (508,709) | (22) | (10,602) | - | -
Concession agreements – economic value | 637,760 | (181) | 13,005 | (576,439) | - | (74,145) | - | -
Concession agreements – new contracts | 147,589 | - | - | - | - | (4,933) | - | 142,656
Concession agreements – others | - | - | 4,090 | 57,445 | - | (2,043) | - | 59,492
Program contracts | 20,684,497 | - | 1,392,259 | (21,469,330) | (1,020) | (606,406) | - | -
Program contracts – commitments | 1,212,026 | 2,728,100 | - | - | - | (90,367) | - | 3,849,759
Services contracts – São Paulo | 20,193,585 | - | 801,993 | (20,278,339) | (1,327) | (715,912) | - | -
Concession agreement – URAE-1 | - | 20,712 | 6,573,841 | 42,727,540 | (4,449) | (911,134) | (8,450,316) | 39,956,194
Software license of use | 513,224 | 29,972 | 234,713 | 4,989 | - | (144,611) | - | 638,287
Right of use – other assets | 118,060 | 84,048 | - | - | (46) | (77,326) | - | 124,736
Total | 44,012,858 | 2,862,651 | 9,033,117 | (42,843) | (6,864) | (2,637,479) | (8,450,316) | 44,771,124
As of December 31, 2024, the URAE-1 concession agreement line included leases totaling R$ 338,740 (R$ 43,738 and R$ 330,941 as of December 31, 2023, recorded under concession agreements - equity value, and program contracts, respectively).
| December 31, 2022 | Addition | Transfer of contract assets | Transfers | Write-offs and disposals | Amortization | December 31, 2023
Intangible right arising from: |  |  |  |  |  |  |
Concession agreements – equity value (*) | 499,326 | 22 | 27,774 | (934) | (307) | (19,764) | 506,117
Concession agreements – economic value | 652,039 | 60 | 115,841 | 63 | (119) | (130,124) | 637,760
Concession agreements – new contracts | - | 148,000 | - | - | - | (411) | 147,589
Program contracts (*) | 18,337,459 | 159 | 3,337,155 | 93,417 | (4,933) | (1,078,760) | 20,684,497
Program contracts – commitments | 1,264,992 | - | - | - | - | (52,966) | 1,212,026
Services contracts – São Paulo | 17,870,451 | 430 | 3,717,006 | (113,378) | (2,237) | (1,278,687) | 20,193,585
Software license of use | 595,404 | 1,397 | 49,533 | (88) | - | (133,022) | 513,224
Right of use – Other assets | 75,052 | 108,405 | - | - | (31) | (65,366) | 118,060
Right of use – Investments | 26,148 | - | - | (26,148) | - | - | -
Total | 39,320,871 | 258,473 | 7,247,309 | (47,068) | (7,627) | (2,759,100) | 44,012,858
(*) | As of December 31, 2023, intangible assets include leases recognized before December 31, 2018 in accordance with IAS 17 amounting to R$ 374,679 - R$ 43,738 recognized as concession agreements – equity value and R$ 330,941 recognized as program contracts (R$ 222,572 as of December 31, 2022 – R$ 54,356 recognized as concession agreements – equity value and R$ 168,216 recognized as program contracts).
| December 31, 2021 | Addition | Transfer of contract assets | Transfers | Write-offs and disposals | Amortization | December 31, 2022
Intangible right arising from: |  |  |  |  |  |  |
Concession agreements – equity value (*) | 491,057 | - | 27,166 | (144) | (115) | (18,638) | 499,326
Concession agreements – economic value | 681,441 | 13 | 48,428 | 33,576 | (9) | (111,410) | 652,039
Program contracts (*) | 17,152,021 | 6,635 | 2,132,675 | 2,944 | (2,800) | (954,016) | 18,337,459
Program contracts – commitments | 1,317,957 | - | - | - | - | (52,965) | 1,264,992
Services contracts – São Paulo | 16,158,771 | 208 | 2,855,284 | (41,133) | (6,063) | (1,096,616) | 17,870,451
Software license of use | 598,734 | 214 | 115,811 | 6 | - | (119,361) | 595,404
Right of use – Other assets | 103,853 | 42,182 | - | - | (67) | (70,916) | 75,052
Right of use – Investments | - | 26,148 | - | - | - | - | 26,148
Total | 36,503,834 | 75,400 | 5,179,364 | (4,751) | (9,054) | (2,423,922) | 39,320,871
(*) | As of December 31, 2022, intangible assets include leases recognized before December 31, 2018 in accordance with IAS 17 amounting to R$ 222,572 - R$ 54,356 recognized as concession agreements – equity value and R$ 168,216 recognized as program contracts (R$ 245,681 as of December 31, 2021 – R$ 65,012 recognized as concession agreements – equity value and R$ 180,669 recognized as program contracts).
Schedule of Intangible assets |
Schedule of Intangible assets |  |
| December 31, 2024 | December 31, 2023
Alto Tietê | 219,096 | 235,224
São Lourenço | 2,386,192 | 2,556,002
Total | 2,605,288 | 2,791,226
Schedule of obligations assumed by the Company |
Schedule of obligations assumed by the Company |  |
| December 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 | 452,323 | 2,853,896 | 3,306,219 | 435,164 | 2,798,688 | 3,233,852
Total | 452,323 | 2,853,896 | 3,306,219 | 487,926 | 2,798,688 | 3,286,614
Schedule of right of use |
Schedule of right of use |  |
Nature | December 31, 2024 | December 31, 2023
Leases - Concession Agreement – URAE-1 |  |
Cost | 588,534 | 588,600
Accumulated amortization | (249,794) | (213,921)
(=) Net | 338,740 | 374,679
Right of use - Other assets |  |
Vehicles | 216,431 | 205,593
Properties | 22,098 | 11,566
Equipment | 1,577 | 45
Accumulated amortization | (115,370) | (99,144)
(=) Net | 124,736 | 118,060
Total – Leases and Right of use | 463,476 | 492,739
Schedule of impact in the income statements |
Schedule of impact in the income statements |  |  |
Impact in the income statement
| December 31, 2024 | December 31, 2023 | December 31, 2022
Right-of-use amortization | (114,111) | (96,429) | (105,551)
Financial result – interest expense and inflation adjustment | (134,509) | (75,108) | (72,050)
Short-term and low-value lease expenses | (28,411) | (26,776) | (25,365)
Decrease of the income of the year | (277,031) | (198,313) | (202,966)
Schedule of obligations assumed of liabilities |
Schedule of contract asset and intangible assets |  |
| December 31, 2024 | December 31, 2023
Contract asset | 380,204 | 183,876
Intangible assets | 1,933,347 | 2,191,361
Total | 2,313,551 | 2,375,237
As of December 31, 2024 and December 31, 2023, the obligations assumed by the Company are as follows:
Schedule of obligations assumed of liabilities |  |
| December 31, 2024 | December 31, 2023
| Current liabilities | Noncurrent liabilities | Total liabilities | Current liabilities | Noncurrent liabilities | Total liabilities
Total | 287,109 | 137,441 | 424,550 | 634,501 | 168,298 | 802,799
Schedule of obligations assumed of liabilities |
Schedule of obligations assumed of liabilities |  |
| December 31, 2024 | December 31, 2023
| Current liabilities | Noncurrent liabilities | Total liabilities | Current liabilities | Noncurrent liabilities | Total liabilities
Total | 287,109 | 137,441 | 424,550 | 634,501 | 168,298 | 802,799

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