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32 Operating Costs and Expenses | 12 Months Ended
--- | ---
Dec. 31, 2020
VR/VC-1 |
Operating Costs and Expenses |
32 | Operating Costs and Expense
|  |  | General and | Other |
| Operational | Selling | administrative | operating |
| costs | expenses | expenses | expenses, net | 12.31.2020
Electricity purchased for resale (32.1) | (6,829,530) | - | - | - | (6,829,530)
Charge of the main distribution and transmission grid | (1,525,567) | - | - | - | (1,525,567)
Personnel and management (32.2) | (1,143,323) | (12,567) | (446,005) | - | (1,601,895)
Pension and healthcare plans (Note 23.3) | (161,257) | (1,615) | (65,762) | - | (228,634)
Materials and supplies | (65,357) | (95) | (7,228) | - | (72,680)
Materials and supplies for power electricity | (404,496) | - | - | - | (404,496)
Natural gas and supplies for gas business | (354,701) | - | - | - | (354,701)
Third-party services (32.3) | (406,109) | (4,913) | (147,019) | - | (558,041)
Depreciation and amortization | (945,595) | - | (48,963) | (15,355) | (1,009,913)
Credit losses, provisions and reversals(32.4) | 40,143 | (128,466) | - | (148,971) | (237,294)
Construction cost (32.5) | (1,417,504) | - | - | - | (1,417,504)
Other operating costs and expenses, net (32.6) | (134,526) | (12,169) | (94,431) | (92,149) | (333,275)
| (13,347,822) | (159,825) | (809,408) | (256,475) | (14,573,530)
|  |  | General and | Other |
| Operational | Selling | administrative | operating | Restated
| costs | expenses | expenses | expenses, net | 12.31.2019
Electricity purchased for resale (32.1) | (6,105,274) | - | - | - | (6,105,274)
Charge of the main distribution and transmission grid | (1,249,275) | - | - | - | (1,249,275)
Personnel and management (32.2) | (945,312) | (13,937) | (366,133) | - | (1,325,382)
Pension and healthcare plans (Note 23.3) | (169,476) | (1,914) | (66,936) | - | (238,326)
Materials and supplies | (74,071) | (253) | (5,873) | - | (80,197)
Materials and supplies for power electricity | (49,352) | - | - | - | (49,352)
Natural gas and supplies for gas business | (585,233) | - | - | - | (585,233)
Third-party services (32.3) | (371,835) | (7,711) | (146,462) | - | (526,008)
Depreciation and amortization | (892,813) | (3) | (43,190) | (14,720) | (950,726)
Credit losses, provisions and reversals(32.4) | 120,689 | (140,348) | - | (240,392) | (260,051)
Construction cost (32.5) | (1,091,396) | - | - | - | (1,091,396)
Other operating costs and expenses, net (32.6) | (50,800) | (11,606) | (82,695) | (67,394) | (212,495)
| (11,464,148) | (175,772) | (711,289) | (322,506) | (12,673,715)
|  |  | General and | Other |
| Operational | Selling | administrative | operating | Restated
| costs | expenses | expenses | expenses, net | 12.31.2018
Electricity purchased for resale (32.1) | (6,361,178) | - | - | - | (6,361,178)
Charge of the main distribution and transmission grid | (1,176,780) | - | - | - | (1,176,780)
Personnel and management (32.2) | (978,878) | (18,460) | (360,447) | - | (1,357,785)
Pension and healthcare plans (Note 23.3) | (176,102) | (2,447) | (65,201) | - | (243,750)
Materials and supplies | (67,494) | (613) | (11,887) | - | (79,994)
Materials and supplies for power electricity | (19,729) | - | - | - | (19,729)
Natural gas and supplies for gas business | (412,618) | - | - | - | (412,618)
Third-party services (32.3) | (325,091) | (7,607) | (148,403) | - | (481,101)
Depreciation and amortization | (657,445) | (5) | (25,268) | (13,574) | (696,292)
Credit losses, provisions and reversals(32.4) | 18,920 | (69,187) | - | (230,837) | (281,104)
Construction cost (32.5) | (1,052,208) | - | - | - | (1,052,208)
Other operating costs and expenses, net (32.6) | (164,305) | (7,095) | (95,638) | (5,593) | (272,631)
| (11,372,908) | (105,414) | (706,844) | (250,004) | (12,435,170)
32.1 | Electricity purchased for resale
| 12.31.2020 | 12.31.2019 | 12.31.2018
Purchase of Energy in the Regulated Environment - CCEAR | 3,107,956 | 2,880,115 | 2,599,345
Itaipu Binacional | 1,766,058 | 1,316,524 | 1,850,021
Electric Energy Trade Chamber - CCEE | 1,176,798 | 1,405,497 | 1,272,177
Bilateral contracts | 1,087,439 | 754,070 | 928,741
Program for incentive to alternative energy sources - Proinfa | 221,406 | 268,063 | 228,295
Micro and mini generators and repurchase of customers | 161,324 | 52,871 | 12,373
(-) PIS/Pasep/Cofins taxes on electricity purchased for resale | (691,451) | (571,866) | (529,774)
| 6,829,530 | 6,105,274 | 6,361,178
32.2 | Personnel and management
| 12.31.2020 | 12.31.2019 | 12.31.2018
Personnel |  |  |
Salaries and management fees | 696,837 | 746,415 | 794,966
Social charges on payroll | 227,485 | 241,025 | 261,459
Meal and education allowance | 107,052 | 113,021 | 113,177
Voluntary retirement program | 66,905 | 43,517 | 69,289
| 1,098,279 | 1,143,978 | 1,238,891
Management |  |  |
Salaries and management fees | 18,465 | 19,867 | 21,422
Social charges on payroll | 3,233 | 5,745 | 5,695
Other expenses | 237 | 248 | 251
| 21,935 | 25,860 | 27,368
Provisions for performance and profit sharing |  |  |
of employees and administrators | 481,681 | 155,544 | 91,526
| 1,601,895 | 1,325,382 | 1,357,785
32.3 | Third party services
|  | Restated | Restated
| 12.31.2020 | 12.31.2019 | 12.31.2018
Maintenance of electrical system | 206,688 | 164,510 | 144,163
Maintenance of facilities | 97,889 | 102,295 | 88,186
Consumer service | 54,713 | 35,548 | 15,470
Meter reading and bill delivery | 48,895 | 45,515 | 43,968
Communication, processing and transmission of data | 42,244 | 51,919 | 47,954
Consulting and audit | 41,043 | 20,456 | 40,694
Other services | 66,569 | 105,765 | 100,666
| 558,041 | 526,008 | 481,101
32.4 | Credit losses, provisions and reversals
|  | Restated | Restated
| 12.31.2020 | 12.31.2019 | 12.31.2018
Provision for litigations (a) | 150,269 | 243,848 | 206,792
Impairment of assets |  |  |
Power generation concession contract (Note 10.5) | (10,502) | (2,945) | (4,758)
Property, plant and equipment - generation segment (Note 17.5) | (37,609) | (117,744) | (14,162)
Expected credit losses (Trade accounts and Other receivables) | 128,466 | 140,348 | 83,453
Tax credits estimated losses | (1,298) | (3,456) | 9,779
Provision for losses on equity interests (Note 16.1) | 7,968 | - | -
| 237,294 | 260,051 | 281,104
a) The main variations in provisions for litigations occurred due to the review of the assessment of the Company's legal advisors, mainly in labor claims and civil action for compensation to third parties. The details of the actions are shown in Note 29.
32.5 | Construction costs
| 12.31.2020 | 12.31.2019 | 12.31.2018
Materials and supplies | 781,807 | 548,336 | 507,899
Third party services | 460,952 | 395,607 | 400,680
Personnel | 140,108 | 125,777 | 124,469
Others | 34,637 | 21,676 | 19,160
| 1,417,504 | 1,091,396 | 1,052,208
32.6 | Other operating costs and expenses, net
|  | Restated | Restated
| 12.31.2020 | 12.31.2019 | 12.31.2018
Financial offset for the use of water resources | 63,841 | 103,737 | 105,310
Collection charge | 49,903 | 51,156 | 44,682
Net losses in the decommissioning and disposal of assets | 44,020 | 38,151 | 70,640
Compensation | 38,423 | 63,628 | 31,045
Taxes | 37,847 | 28,651 | 78,323
Donations, contributions, grants, tax incentives (a) | 22,136 | 12,829 | 12,314
Leasing and rent | 9,705 | 8,536 | 34,226
Advertising and publicity |  |  |
Associação das Emissoras de Radiodifusão do Paraná - AERP | 11,455 | 10,862 | 10,753
Publicity | 9,598 | 7,206 | 6,127
Talento Olímpico Paranaense - TOP | 4,750 | 4,719 | 4,537
Sponsorship | 1,126 | 2,460 | 2,685
Other net income, costs and expenses (b) | 40,471 | (119,440) | (128,011)
| 333,275 | 212,495 | 272,631
(a) The balance includes the Company's social investments in education, culture, health, sports, among others, including incentive donations used as a tax benefit.
(b) The 2019 balance includes R$ 97,664 of water rate reversal (TCFRH).

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