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18 Intangible Assets | 12 Months Ended
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Dec. 31, 2019
Disclosure of detailed information about intangible assets [abstract] |
Intangible Assets | 18 Intangible assets
| 12.31.2019 | 12.31.2018
Concession agreement - distribution of electricity (18.1) | 5,703,686 | 5,390,063
Generation concession agreements/ authorization (18.2) | 582,671 | 593,852
Concession agreement - piped gas distribution (18.3) | - | 3,619
Others (18.4) | 46,254 | 41,563
| 6,332,611 | 6,029,097
18.1 Power distribution service concession
| Intangible asset |  | Special liabilities |  | Total
| in service | in progress | in service | in progress |
Balance as of January 1, 2018 | 7,907,965 | 714,446 | (2,845,438) | (26,100) | 5,750,873
Transfers to accounts receivable related to concession (Note 11.1) | - | (714,446) | - | 26,100 | (688,346)
Capitalizations for intangible in service (Note 11.1) | 775,701 | - | (107,679) | - | 668,022
Amortization of quotas - concession (a) | (431,963) | - | 130,388 | - | (301,575)
Amortization of quotas - PIS/Pasep and Cofins credits | (10,813) | - | - | - | (10,813)
Loss on disposal | (28,098) | - | - | - | (28,098)
Balance as of December 31, 2018 | 8,212,792 | - | (2,822,729) | - | 5,390,063
Incorporations (Note 10.1) | 2,625 | - | (2,550) | - | 75
Transfers from contract assets (Note 11.1) | 771,844 | - | (93,164) | - | 678,680
Transfers to investments | (7) | - | - | - | (7)
Transfers to other receivables | (1,520) | - | - | - | (1,520)
Amortization of quotas - concession (a) | (461,370) | - | 134,864 | - | (326,506)
Amortization of quotas - PIS/Pasep and Cofins credits | (10,740) | - | - | - | (10,740)
Loss on disposal | (26,359) | - | - | - | (26,359)
Balance as of December 31, 2019 | 8,487,265 | - | (2,783,579) | - | 5,703,686
(a) Amortization during the concession as of the start of commercial operations of the enterprises or based on the useful life of the assets, of the two the shortest.
In accordance with IFRIC 12 - Service Concession Arrangements, the portion of infrastructure that will be used during concession was recorded in intangible assets, net of special obligations. The Special Obligations represent the resources related to the financial participation of consumers, the Federal, State and Municipal Governments, destined to investments in projects related to the concession, and are not onerous liabilities or shareholder credits. 18.2 Generation concession agreements
| Concession contract (a) | Concession and |
| in service | in progress | authorization rights | Total
Balance as of January 1, 2018 | 236,443 | 6,977 | 375,801 | 619,221
ANEEL grant - use of public property | - | 302 | - | 302
Business combination | - | - | 4,845 | 4,845
Amortization of quotas - concession and authorization (b) | (17,311) | - | (13,205) | (30,516)
Capitalizations for intangible in service | 7,279 | (7,279) | - |
Balance as of December 31, 2018 | 226,411 | - | 367,441 | 593,852
Business combination effects (Note 1.2) | - | - | 20,113 | 20,113
Amortization of quotas - concession and authorization (b) | (16,944) | - | (14,350) | (31,294)
Balance as of December 31, 2019 | 209,467 | - | 373,204 | 582,671
(a) Includes the balances of use of public asset and hydrological risk renegotiation
(b) Amortization during the concession/authorization as of the start of commercial operations of the enterprises.
18.3 Piped gas distribution service concession
| in service | in progress | Total
Balance as of January 1, 2018 | 24,417 | 19,471 | 43,888
Transfers to accounts receivable related to concession (Note 11.2) | - | (19,471) | (19,471)
Capitalizations for intangible in service (Note 11.2) | 2,042 | - | 2,042
Amortization of quotas - concession | (22,759) | - | (22,759)
Loss on disposal | (81) | - | (81)
Balance as of December 31, 2018 | 3,619 | - | 3,619
Transfers from accounts receivable - concessions (Note 10.2) | 24,835 | - | 24,835
Amortization of quotas - concession | (28,454) | - | (28,454)
Balance as of December 31, 2019 | - | - | -
18.4 Other intangible assets
| in service | in progress | Total
Balance as of January 1, 2018 | 22,693 | 16,149 | 38,842
Effect of acquisition of control of Costa Oeste and Marumbi | - | 37 | 37
Acquisitions | - | 7,589 | 7,589
Transfers from property, plant and equipment | 112 | 1,979 | 2,091
Capitalizations for intangible in service | 9,448 | (9,448) | -
Amortization of quotas (a) | (6,410) | - | (6,410)
Amortization of quotas - PIS/Pasep and Cofins credits | (23) | - | (23)
Loss on disposal | (190) | (373) | (563)
Balance as of December 31, 2018 | 25,630 | 15,933 | 41,563
Acquisitions | - | 5,032 | 5,032
Transfers from property, plant and equipment | (1,471) | 10,217 | 8,746
Capitalizations for intangible in service | 16,118 | (16,118) | -
Amortization of quotas (a) | (8,646) | - | (8,646)
Amortization of quotas - PIS/Pasep and Cofins credits | (11) | - | (11)
Loss on disposal | - | (430) | (430)
Balance as of December 31, 2019 | 31,620 | 14,634 | 46,254
(a) Annual amortization rate: 20%.

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