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17. Property, Plant and Equipment (Tables) | 12 Months Ended
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Dec. 31, 2019
Property, plant and equipment [abstract] |
Schedule of property plant and equipment | 17.1 Property, plant and equipment by asset class
|  | Accumulated |  |  | Accumulated |
| Cost | depreciation | 12.31.2019 | Cost | depreciation | 12.31.2018
In service |  |  |  |  |  |
Reservoirs, dams and aqueducts | 8,082,238 | (4,405,546) | 3,676,692 | 6,643,087 | (4,216,613) | 2,426,474
Machinery and equipment | 8,875,458 | (2,871,568) | 6,003,890 | 5,648,292 | (2,674,150) | 2,974,142
Buildings | 1,962,033 | (1,054,009) | 908,024 | 1,500,990 | (1,021,783) | 479,207
Land | 490,071 | (27,651) | 462,420 | 375,286 | (18,184) | 357,102
Vehicles and aircraft | 47,960 | (44,876) | 3,084 | 47,744 | (41,978) | 5,766
Furniture and tools | 22,415 | (14,466) | 7,949 | 22,057 | (12,642) | 9,415
(-) Impairment | (1,042,499) | - | (1,042,499) | (3,489) | - | (3,489)
(-) Special Obligations | (78) | 35 | (43) | (68) | 27 | (41)
| 18,437,598 | (8,418,081) | 10,019,517 | 14,233,899 | (7,985,323) | 6,248,576
In progress |  |  |  |  |  |
Cost | 700,172 | - | 700,172 | 5,789,780 | - | 5,789,780
(-) Impairment | (127,586) | - | (127,586) | (1,197,693) | - | (1,197,693)
| 572,586 | - | 572,586 | 4,592,087 | - | 4,592,087
| 19,010,184 | (8,418,081) | 10,592,103 | 18,825,986 | (7,985,323) | 10,840,663
Schedule of changes in property plant and equipment | 17.2 Changes in property, plant and equipment
| Balance as of January 1, 2019 | Additions / Impairment | Depreciation | Loss on disposal | Transfers | Balance as of December 31, 2019
In service |  |  |  |  |  |
Reservoirs, dams and aqueducts | 2,426,474 | - | (188,334) | (42) | 1,438,594 | 3,676,692
Machinery and equipment | 2,974,142 | - | (409,571) | (141,902) | 3,581,221 | 6,003,890
Buildings | 479,207 | - | (52,330) | - | 481,147 | 908,024
Land | 357,102 | - | (9,466) | (463) | 115,247 | 462,420
Vehicles and aircraft | 5,766 | - | (3,482) | (128) | 928 | 3,084
Furniture and tools | 9,415 | - | (2,007) | (9) | 550 | 7,949
(-) Impairment (17.7 and 17.8) | (3,489) | 61,112 | - | - | (1,100,122) | (1,042,499)
(-) Special Obligations | (41) | - | 8 | - | (10) | (43)
| 6,248,576 | 61,112 | (665,182) | (142,544) | 4,517,555 | 10,019,517
In progress |  |  |  |  |  |
Cost | 5,789,780 | 551,162 | - | (15,540) | (5,625,230) | 700,172
(-) Impairment (17.7 and 17.8) | (1,197,693) | (30,015) | - | - | 1,100,122 | (127,586)
| 4,592,087 | 521,147 | - | (15,540) | (4,525,108) | 572,586
| 10,840,663 | 582,259 | (665,182) | (158,084) | (7,553) | 10,592,103
| Balance as of | Additions/ impairment |  | Loss on |  | Balance as of
| January 1, 2018 | Depreciation | disposal | Transfers | December 31, 2018
In service |  |  |  |  |  |
Reservoirs, dams and aqueducts | 2,566,727 | - | (144,991) | (1) | 4,739 | 2,426,474
Machinery and equipment | 2,665,935 | - | (199,846) | (61,959) | 570,012 | 2,974,142
Buildings | 510,923 | - | (35,932) | (500) | 4,716 | 479,207
Land | 262,378 | - | (2,897) | (83) | 97,704 | 357,102
Vehicles and aircraft | 10,342 | - | (4,484) | (392) | 300 | 5,766
Furniture and tools | 5,514 | - | (1,171) | (24) | 5,096 | 9,415
(-) Impairment | (4,986) | 1,497 | - | - | - | (3,489)
(-) Special Obligations | (38) | - | 9 | - | (12) | (41)
| 6,016,795 | 1,497 | (389,312) | (62,959) | 682,555 | 6,248,576
In progress |  |  |  |  |  |
Cost | 5,023,013 | 1,455,318 | - | (5,491) | (683,060) | 5,789,780
(-) Impairment | (1,210,358) | 12,665 | - | - | - | (1,197,693)
| 3,812,655 | 1,467,983 | - | (5,491) | (683,060) | 4,592,087
| 9,829,450 | 1,469,480 | (389,312) | (68,450) | (505) | 10,840,663
Schedule of joint operations property plant and equipment | 17.5 Joint operations - consortiums The amounts recorded under property, plant and equipment referring to the share of interest of Copel GeT in consortiums are shown below:
Joint operations | Share Copel GeT (%) | Annual average depreciation rate (%) | 12.31.2019 | 12.31.2018
HPP Gov. Jayme Canet Júnior (Mauá) - Consórcio |  |  |  |
Energético Cruzeiro do Sul | 51.0 |  |  |
In service |  |  | 859,917 | 859,917
(-) Accumulated depreciation |  | 3.43 | (206,000) | (176,546)
In progress |  |  | 16,789 | 22,738
|  |  | 670,706 | 706,109
HPP Baixo Iguaçu (17.5.1) | 30.0 |  |  |
In service |  |  | 692,593 | -
(-) Accumulated depreciation |  | 3.27 | (19,038) | -
In progress |  |  | 49,240 | 717,599
|  |  | 722,795 | 717,599
|  |  | 1,393,501 | 1,423,708
Schedule of impairment balances | The projects with impairment balances recorded at December 31, 2019 are the following:
|  |  | Property, Plant and Equipment | Value in use
|  |  | Cost | Depreciation | Impairment
HPP Colíder |  |  | 2,473,886 | (75,917) | (777,294) | 1,620,675
Wind power complex Cutia |  |  | 1,253,371 | (59,214) | (54,104) | 1,140,053
Consórcio Tapajós (a) |  |  | 14,464 | - | (14,464) | -
Power plants in Paraná |  |  | 970,923 | (53,762) | (237,576) | 679,585
|  |  | 4,712,644 | (188,893) | (1,083,438) | 3,440,313
(a) Project under development
Schedule of impairment of property plant and equipment | The Company reviewed the recoverable amount of property, plant and equipment and, as a result of these analyses, the impairment changed as follows:
| Balance as of | Impairment | Balance as of | Impairment | Transfer | Impairment
| January 1, 2018 | December 31, 2018 | December 31, 2019
In service |  |  |  |  |  |
UHE Colíder (17.7.1) | - | - | - | (45,547) | (731,747) | (777,294)
Wind power complex Cutia (17.7.2) | - | - | - | 114,144 | (168,248) | (54,104)
Wind power complex Bento Miguel (17.7.2) | - | - | - | 87,370 | (87,370) | -
Power plants in Paraná (17.7.3) | (4,986) | 1,497 | (3,489) | (13,534) | (112,756) | (129,779)
| (4,986) | 1,497 | (3,489) | 142,433 | (1,100,121) | (961,177)
In progress |  |  |  |  |  |
HPP Colíder (17.7.1) | (683,021) | (48,244) | (731,265) | (482) | 731,747 | -
Wind power complex Cutia (17.7.2) | (224,510) | 56,635 | (167,875) | (373) | 168,248 | -
Wind power complex Bento Miguel (17.7.2) | (98,231) | 13,610 | (84,621) | (2,749) | 87,370 | -
Consórcio Tapajós | (14,464) | - | (14,464) | - | - | (14,464)
Power plants in Paraná (17.7.3) | (190,132) | (9,336) | (199,468) | (21,085) | 112,756 | (107,797)
| (1,210,358) | 12,665 | (1,197,693) | (24,689) | 1,100,121 | (122,261)
| (1,215,344) | 14,162 | (1,201,182) | 117,744 | - | (1,083,438)
Schedule of impairment risk | the Company carried out a sensitivity analysis, increasing the discount rate shown below by 5% and 10% to assess the risk of impairment of each plant.
Cash generating unit | Discount rate | RA/CA-1 | RA/CA-1 (5% Variation) | RA/CA-1 (10% Variation) | Impairment Risk
Wind power Assets |  |  |  |  |
Complex EOL São Bento (a) | 7.24% | 9.09% | 6.77% | 4.52% | -
Complex EOL Brisa I (b) | 7.24% | 35.66% | 31.89% | 28.30% | -
Complex EOL Brisa II (c) | 7.24% | 36.07% | 31.69% | 27.54% | -
Thermal Assets |  |  |  |  |
UEG Araucária | 7.76% | 0.00% | -2.04% | -4.01% | 11,412
Hydric Assets |  |  |  |  |
Foz do Areia | 5.45% | 217.22% | 215.52% | 213.85% | -
Segredo | 5.45% | 205.09% | 200.80% | 196.60% | -
Caxias | 5.45% | 153.49% | 149.69% | 145.98% | -
Guaricana | 5.45% | 31.09% | 29.82% | 28.56% | -
Chaminé | 5.45% | 80.03% | 78.31% | 76.62% | -
Apucaraninha | 5.45% | 38.17% | 36.77% | 35.39% |
Chopim I | 5.45% | 151.57% | 146.48% | 141.55% | -
São Jorge | 5.45% | 0.40% | -0.46% | -1.31% | 44
Mauá | 5.45% | 83.84% | 79.69% | 75.68% | -
Cavernoso II | 5.45% | 17.10% | 14.23% | 11.47% | -
Bela Vista | 5.45% | 66.92% | 54.22% | 42.31% | -
Elejor | 7.00% | 48.34% | 44.52% | 40.85% | -
(a) Contemplates the GE Boa Vista, GE Farol, GE Olho D’Água and GE São Bento do Norte wind farms.
(b) Contemplates the Nova Asa Branca I, Nova Asa Branca II, Nova Asa Branca III and Nova Eurus IV wind farms.
(c) Contemplates the Santa Maria, Santa Helena and Ventos de Santo Uriel wind farms.
Schedule of average depreciation rates | 17.10 Depreciation rates
Depreciation rates (%) | 12.31.2019 | 12.31.2018
Average generation segment rates (Note 17.10.1) |  |
General equipment | 6.33 | 6.25
Machinery and equipment | 3.67 | 3.56
Generations | 3.38 | 3.34
Reservoirs, dams and ducts | 2.50 | 2.21
Hydraulic turbines | 2.89 | 2.60
Gas and steam turbines | 2.00 | 2.00
Water cooling and treatment | 4.00 | 4.00
Gas conditioner | 4.00 | 4.00
Wind power plant unit | 5.49 | 3.71
Average rates for central government assets |  |
Buildings | 3.35 | 3.35
Machinery and office equipment | 6.25 | 6.25
Furniture and fixtures | 6.25 | 6.25
Vehicles | 14.29 | 14.29
Telecommunications segment rates (Note 17.10.2) |  |
Infrastructure backbone | 3% to 5% | 3% to 5%
Infrastructure last mile | 17% to 25% | 3% to 17%
Other infrastructure equipment | 7% to 20% | 7% to 20%

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