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17. Property, Plant and Equipment (Tables)
 12 Months Ended
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%