XML 83 R65.htm IDEA: XBRL DOCUMENT v3.21.1
17. Property, Plant and Equipment (Tables)
 12 Months Ended
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%