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v3.21.1

17. Property, Plant and Equipment (Tables) | 12 Months Ended
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Dec. 31, 2020
Property, plant and equipment [abstract] |
Schedule of property plant and equipment |
17.1 | Property, plant and equipment by asset class
|  | Accumulated |  |  | Accumulated |
| Cost | depreciation | 12.31.2020 | Cost | depreciation | 12.31.2019
In service |  |  |  |  |  |
Reservoirs, dams and aqueducts | 8,081,989 | (4,600,598) | 3,481,391 | 8,082,238 | (4,405,546) | 3,676,692
Machinery and equipment | 7,644,171 | (2,619,939) | 5,024,232 | 8,875,458 | (2,871,568) | 6,003,890
Buildings | 1,968,591 | (1,096,016) | 872,575 | 1,962,033 | (1,054,009) | 908,024
Land | 490,177 | (38,269) | 451,908 | 490,071 | (27,651) | 462,420
Vehicles and aircraft | 44,617 | (42,725) | 1,892 | 47,960 | (44,876) | 3,084
Furniture and tools | 22,314 | (15,498) | 6,816 | 22,415 | (14,466) | 7,949
(-) Impairment (17.5) | (925,521) | - | (925,521) | (961,177) | - | (961,177)
(-) Impairment (17.6) | (27,928) | - | (27,928) | (81,322) | - | (81,322)
(-) Special Obligations | (332) | 81 | (251) | (78) | 35 | (43)
| 17,298,078 | (8,412,964) | 8,885,114 | 18,437,598 | (8,418,081) | 10,019,517
In progress |  |  |  |  |  |
Cost | 734,507 | - | 734,507 | 700,172 | - | 700,172
(-) Impairment (17.5) | (120,308) | - | (120,308) | (122,261) | - | (122,261)
(-) Impairment (17.6) | (3,853) | - | (3,853) | (5,325) | - | (5,325)
| 610,346 | - | 610,346 | 572,586 | - | 572,586
| 17,908,424 | (8,412,964) | 9,495,460 | 19,010,184 | (8,418,081) | 10,592,103
Schedule of changes in property plant and equipment |
17.2 | Changes in property, plant and equipment
| Balance as of | Additions / Impairment |  | Loss on |  | Balance as of
| January 1, 2020 | Depreciation | disposal | Transfers | December 31, 2020
In service |  |  |  |  |  |
Reservoirs, dams and aqueducts | 3,676,692 | - | (195,062) | - | (239) | 3,481,391
Machinery and equipment | 6,003,890 | - | (431,088) | (86,550) | 160,968 | 5,647,220
Buildings | 908,024 | - | (42,593) | (83) | 7,227 | 872,575
Land | 462,420 | - | (10,617) | (2) | 107 | 451,908
Vehicles and aircraft | 3,084 | - | (1,171) | (123) | 102 | 1,892
Furniture and tools | 7,949 | - | (1,559) | (238) | 664 | 6,816
(-) Impairment (17.5) | (961,177) | 35,656 | - | - | - | (925,521)
(-) Impairment (17.6) | (81,322) | 53,394 | - | - | - | (27,928)
(-) Special Obligations | (43) | - | 46 | - | (254) | (251)
(-) Reclassification (a) | - | - | - | - | (622,988) | (622,988)
| 10,019,517 | 89,050 | (682,044) | (86,996) | (454,413) | 8,885,114
In progress |  |  |  |  |  |
Cost | 700,172 | 273,823 | - | (8,126) | (170,053) | 795,816
(-) Impairment (17.5) | (122,261) | 1,953 | - | - | - | (120,308)
(-) Impairment (17.6) | (5,325) | 1,472 | - | - | - | (3,853)
(-) Reclassification (a) | - | - | - | - | (61,309) | (61,309)
| 572,586 | 277,248 | - | (8,126) | (231,362) | 610,346
| 10,592,103 | 366,298 | (682,044) | (95,122) | (685,775) | 9,495,460
(a) Reclassification to Assets classified as held for sale (Note 40).
| Balance as of | Additions / Impairment |  | Loss on |  | Balance as of
| January 1, 2019 | Depreciation | disposal | Transfers | 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 | (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 | (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
Schedule of joint operations property plant and equipment | 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(%) | 12.31.2020 | 12.31.2019
HPP Gov. Jayme Canet Júnior (Mauá) - Consórcio |  |  |  |
Energético Cruzeiro do Sul | 51.0 |  |  |
In service |  |  | 859,917 | 859,917
(-) Accumulated depreciation |  | 3.43 | (235,454) | (206,000)
In progress |  |  | 24,827 | 16,789
|  |  | 649,290 | 670,706
HPP Baixo Iguaçu | 30.0 |  |  |
In service |  |  | 691,833 | 692,593
(-) Accumulated depreciation |  | 3.29 | (41,803) | (19,038)
In progress |  |  | 50,114 | 49,240
|  |  | 700,144 | 722,795
|  |  | 1,349,434 | 1,393,501
Schedule of impairment balances | The projects with impairment balances recorded at December 31, 2020 are the following:
|  |  | Property, Plant and Equipment | Value in use
| Cost | Depreciation | Impairment
HPP Colíder | 2,477,374 | (167,432) | (683,193) | 1,626,749
UEGA | 701,736 | (441,827) | (138,777) | 121,132
Consórcio Tapajós (a) | 14,464 | - | (14,464) | -
Power plants in Paraná | 984,823 | (85,790) | (209,395) | 689,638
| 4,178,397 | (695,049) | (1,045,829) | 2,437,519
(a) Project under development
Schedule of impairment of property plant and equipment | The table below shows the changes in the impairment for the years:
| Balance as of | Impairment | Transfer | Balance as of | Impairment | Balance as of
| January 1, 2019 | December 31, 2019 | December 31, 2020
In service |  |  |  |  |  |
UHE Colíder | - | (45,547) | (731,747) | (777,294) | 94,101 | (683,193)
Wind power complex Cutia | - | 114,144 | (168,248) | (54,104) | 54,104 | -
Wind power complex Bento Miguel | - | 87,370 | (87,370) | - | - | -
UEGA | - | - | - | - | (138,777) | (138,777)
Power plants in Paraná | (3,489) | (13,534) | (112,756) | (129,779) | 26,228 | (103,551)
| (3,489) | 142,433 | (1,100,121) | (961,177) | 35,656 | (925,521)
In progress |  |  |  |  |  |
HPP Colíder | (731,265) | (482) | 731,747 | - | - | -
Wind power complex Cutia | (167,875) | (373) | 168,248 | - | - | -
Wind power complex Bento Miguel | (84,621) | (2,749) | 87,370 | - | - | -
Consórcio Tapajós | (14,464) | - | - | (14,464) | - | (14,464)
Power plants in Paraná | (199,468) | (21,085) | 112,756 | (107,797) | 1,953 | (105,844)
| (1,197,693) | (24,689) | 1,100,121 | (122,261) | 1,953 | (120,308)
| (1,201,182) | 117,744 | - | (1,083,438) | 37,609 | (1,045,829)
Schedule of impairment risk | In addition, 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.
Unidade geradora de caixa | Discount |  | VR/VC-1 | VR/VC-1 | Impairment Risk
rate | VR/VC-1 | (5% Variation) | (10% Variation)
Wind power Assets |  |  |  |  |
São Bento Complex (a) | 7.08% | 56.04% | 51.92% | 47.97% | -
Brisa I Complex(b) | 7.08% | 46.29% | 42.44% | 38.76% | -
Brisa II Complex(c) | 7.08% | 50.09% | 45.45% | 41.03% | -
Bento Miguel Complex (d) | 7.08% | 5.79% | 2.35% | -0.91% | 7,254
Hydric Assets |  |  |  |  |
Foz do Areia | 5.70% | 153.23% | 152.06% | 150.91% | -
Segredo | 5.70% | 189.54% | 185.33% | 181.21% | -
Caxias | 5.70% | 138.68% | 134.97% | 131.33% | -
Guaricana | 5.70% | 27.44% | 26.28% | 25.14% | -
Chaminé | 5.70% | 68.26% | 66.71% | 65.17% | -
Apucaraninha | 5.70% | 38.39% | 37.10% | 35.82% | -
Chopim I | 5.70% | 158.47% | 152.77% | 147.25% | -
Mauá | 5.70% | 88.81% | 84.52% | 80.38% | -
Cavernoso | 5.70% | 754.19% | 740.28% | 726.70% | -
Cavernoso II | 5.70% | 13.53% | 10.72% | 8.01% | -
Bela Vista | 5.70% | 44.01% | 38.29% | 32.89% | -
Elejor | 5.00% | 67.71% | 65.01% | 59.54% | -
(a) Contemplates the GE Boa Vista, GE Farol, GE Olho D’Água e GE São Bento do Norte wind farms.
(b) Contemplates theNova Asa Branca I, Nova Asa Branca II, Nova Asa Branca III e Nova Eurus IV wind farms.
(c) Contemplates theSanta Maria, Santa Helena e Ventos de Santo Uriel wind farms.
(d) Contemplates São Bento do Norte I, São Bento do Norte II, São Bento do Norte III, São Miguel I, São Miguel II andGE São Miguel III wind farms.
Schedule of average depreciation rates |
17.8 | Depreciation rates
| Depreciation rates
Depreciation rates (%) | 12.31.2020 | 12.31.2019 | 12.31.2018
Average generation segment rates (Note 17.8.1) |  |  |
General equipment | 6.26 | 6.33 | 6.25
Machinery and equipment | 3.39 | 3.67 | 3.56
Generations | 3.73 | 3.38 | 3.34
Reservoirs, dams and ducts | 2.68 | 2.50 | 2.21
Hydraulic turbines | 2.93 | 2.89 | 2.60
Gas and steam turbines | 2.00 | 2.00 | 2.00
Water cooling and treatment | 4.00 | 4.00 | 4.00
Gas conditioner | 4.00 | 4.00 | 4.00
Wind power plant unit | 4.94 | 5.49 | 3.71
Average rates for central government assets |  |  |
Buildings | 3.35 | 3.35 | 3.35
Machinery and office equipment | 6.25 | 6.25 | 6.25
Furniture and fixtures | 6.25 | 6.25 | 6.25
Vehicles | 14.29 | 14.29 | 14.29
Telecommunications segment rates |  |  |
Infrastructure backbone | 3% to 5% | 3% to 5% | 3% to 5%
Infrastructure last mile | 17% and 25% | 17% and 25% | 3% to 17%
Other infrastructure equipment | 7% to 20% | 7% to 20% | 7% to 20%

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