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27 Right-of-use asset and lease liability | 12 Months Ended
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Dec. 31, 2020
Right of Use Asset And Lease Liability [Abstract] |
Right-of-use asset and lease liability |
27 | Right-of-use asset and lease liability
With the adoption of IFRS 16, the Company recognized right-of-use asset and lease liability as follows:
27.1 | Right-of-use asset
| Balance as of | Additions | Remeasurement adjustment |  | Loss on | Reclassi- | Balance as of
| January 1, 2020 | Amortization | disposal | fication (a) | December 31, 2020
Real estate | 40,155 | 5,319 | 75 | (18,433) | (2,551) | (1,181) | 23,384
Vehicles | 46,400 | 79,455 | 1,331 | (28,176) | - | (8,694) | 90,316
Equipment | 6,276 | 18,797 | - | (4,880) | - | (1,372) | 18,821
| 92,831 | 103,571 | 1,406 | (51,489) | (2,551) | (11,247) | 132,521
(a) Reclassification to Assets classified as held for sale (Note 40).
| Initial adoption on | Additions | Remeasurement adjustment |  | Loss on | Balance as of
| January 1, 2019 | Amortization | disposal | 31-Dec-19
Real estate | 57,461 | 2,484 | 914 | (17,705) | (2,999) | 40,155
Vehicles | 57,564 | 2,295 | 2,970 | (15,205) | (1,224) | 46,400
Equipment | 2,997 | 4,574 | - | (1,295) | - | 6,276
| 118,022 | 9,353 | 3,884 | (34,205) | (4,223) | 92,831
27.2 | Lease liability
27.2.1 | Changes in lease liability
Initial adoption on January 1, 2019 | 118,022
Additions | 9,353
Remeasurement adjustment | 3,884
Charges | 9,675
Amortization - principal | (30,946)
Payment - charges | (9,130)
Baixas | (4,254)
Balance as of December 31, 2019 | 96,604
Additions | 103,571
Remeasurement adjustment | 1,406
Charges | 10,528
Amortization - principal | (51,761)
Payment - charges | (7,577)
Write-offs | (2,670)
Reclassification (a) | (11,740)
Balance as of December 31, 2020 | 138,361
Current | 41,193
Noncurrent | 97,168
(a) Reclassification to Assets classified as held for sale (Note 40). |
The Company defines the discount rate based on the interest rate applied to the last debentures fundraising, disregarding subsidized or incentivized funding.
27.2.2 | Maturity of noncurrent installments
2022 | 41,948
2023 | 27,625
2024 | 19,656
2025 | 8,953
2026 | 51
After 2026 | 889
Undiscounted amounts | 99,122
Embedded interest | (1,954)
Lease liabilities balance | 97,168
27.2.3 | Potential right to Pis/Cofins recoverable
The table below shows the potential right to Pis/Cofins recoverable for Pis/Cofins computed in lease consideration payable in the foreseen periods.
Cash Flows | Nominal value | Present value
Lease consideration | 156,287 | 138,361
Potencial Pis/Cofins | 12,498 | 11,333
27.3 | Impact of forecast inflation on discounted cash flows
In accordance with IFRS 16, in measuring and remeasuring lease liabilities and right-of-use assets, the Company used the discounted cash flow method without considering forecast future inflation, according to the prohibition imposed by the standard. However, given the current reality of long-term interest rates in the Brazilian economic environment, the table below shows the comparative balances between the information recorded in accordance with IFRS 16 and the amount that would be recorded considering forecast inflation:
| Balance in accordance with IFRS 16 | Inflation projected balance | %
Lease liabilities | 138,361 | 155,015 | 12.04%
Right to use assets | 132,521 | 144,842 | 9.30%
Financial expense | 9,510 | 10,716 | 12.68%
Amortization expense | 45,090 | 48,883 | 8.41%
27.4 | Commitments from leases and rentals
For leases of low value assets, such as computers, printers and furniture, short-term leases, as well as for leases of land for development of wind power generation projects, whose payment is made based on variable remuneration, the amounts are recognized in the statement of income as operating costs and/or expenses (Note 32.6). The balance of commitments from leases and rentals is shown below:
| Less than |  | Over |
| 1 year | 1 to 5 years | 5 years | 12.31.2020
Commitments from leases and rents | 7,328 | 31,843 | 164,149 | 203,320

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- Definition The disclosure of quantitative information about right-of-use assets. [Refer: Right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2020-01-01 -Paragraph 53 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2020-en-r&anchor=para_53&doctype=Standard -URIDate 2020-01-01 + Details
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