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v3.22.1

Operating Costs and Expense | 12 Months Ended
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Dec. 31, 2021
Operating Costs and Expense |
33. | Operating Costs and Expense
Schedule of operating costs and expenses
|  |  | General and | Other |
| Operational | Selling | administrative | operating |
| costs | expenses | expenses | expenses, net | 12.31.2021
Electricity purchased for resale (33.1) | (9,503,743) | - | - | - | (9,503,743)
Charge of the main distribution and transmission grid | (2,501,641) | - | - | - | (2,501,641)
Personnel and management (33.2) | (1,011,191) | (12,526) | (527,140) | - | (1,550,857)
Pension and healthcare plans (Note 24.3) | (170,289) | (1,644) | (76,840) | - | (248,773)
Materials and supplies | (63,692) | (21) | (6,109) | - | (69,822)
Materials and supplies for power electricity | (1,854,948) | - | - | - | (1,854,948)
Natural gas and supplies for gas business | (506,065) | - | - | - | (506,065)
Third-party services (33.3) | (538,994) | (6,559) | (161,046) | - | (706,599)
Depreciation and amortization | (1,016,466) | (2) | (50,717) | (15,354) | (1,082,539)
Credit losses, provisions and reversals (33.4) | 134,854 | (181,023) | - | (194,618) | (240,787)
Construction cost (33.5) | (1,899,844) | - | - | - | (1,899,844)
Hydrological risk renegotiation (Note 1-b) | - | - | - | 1,570,543 | 1,570,543
Other operating costs and expenses, net (33.6) | (187,618) | 6,777 | (102,709) | (25,938) | (309,488)
| (19,119,637) | (194,998) | (924,561) | 1,334,633 | (18,904,563)
|  |  | General and | Other |
| Operational | Selling | administrative | operating |
| costs | expenses | expenses | expenses, net | 12.31.2020
Electricity purchased for resale (33.1) | (6,829,530) | - | - | - | (6,829,530)
Charge of the main distribution and transmission grid | (1,525,567) | - | - | - | (1,525,567)
Personnel and management (33.2) | (1,143,323) | (12,567) | (446,005) | - | (1,601,895)
Pension and healthcare plans (Note 24.3) | (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 (33.3) | (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 (33.4) | 40,143 | (128,466) | - | (148,971) | (237,294)
Construction cost (33.5) | (1,417,504) | - | - | - | (1,417,504)
Other operating costs and expenses, net (33.6) | (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 |
| costs | expenses | expenses | expenses, net | 12.31.2019
Electricity purchased for resale (33.1) | (6,105,274) | - | - | - | (6,105,274)
Charge of the main distribution and transmission grid | (1,249,275) | - | - | - | (1,249,275)
Personnel and management (33.2) | (945,312) | (13,937) | (366,133) | - | (1,325,382)
Pension and healthcare plans (Note 24.3) | (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 (33.3) | (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 (33.4) | 120,689 | (140,348) | - | (240,392) | (260,051)
Construction cost (33.5) | (1,091,396) | - | - | - | (1,091,396)
Other operating costs and expenses, net (33.6) | (50,800) | (11,606) | (82,695) | (67,394) | (212,495)
| (11,464,148) | (175,772) | (711,289) | (322,506) | (12,673,715)
33.1 | Electricity purchased for resale
| 12.31.2021 | 12.31.2020 | 12.31.2019
Purchase of Energy in the Regulated Environment - CCEAR | 3,872,427 | 3,107,956 | 2,880,115
Itaipu Binacional | 1,787,691 | 1,766,058 | 1,316,524
Electric Energy Trade Chamber - CCEE | 1,673,116 | 1,176,798 | 1,405,497
Bilateral contracts | 2,578,241 | 1,087,439 | 754,070
Program for incentive to alternative energy sources - Proinfa | 271,435 | 221,406 | 268,063
Micro and mini generators and repurchase of customers | 360,371 | 161,324 | 52,871
Fair value in the purchase and sale of power | 35,818 | - | -
(-) PIS/Pasep/Cofins taxes on electricity purchased for resale | (1,075,356) | (691,451) | (571,866)
| 9,503,743 | 6,829,530 | 6,105,274
33.2 | Personnel and management
| 12.31.2021 | 12.31.2020 | 12.31.2019
Personnel |  |  |
Salaries and management fees | 691,660 | 696,837 | 746,415
Social charges on payroll | 227,381 | 227,485 | 241,025
Meal and education allowance | 102,957 | 107,052 | 113,021
Voluntary retirement program | 139,232 | 66,905 | 43,517
| 1,161,230 | 1,098,279 | 1,143,978
Management |  |  |
Salaries and management fees | 18,118 | 18,465 | 19,867
Social charges on payroll | 3,832 | 3,233 | 5,745
Other expenses | 254 | 237 | 248
| 22,204 | 21,935 | 25,860
Provisions for performance and profit sharing |  |  |
of employees and administrators | 367,423 | 481,681 | 155,544
| 1,550,857 | 1,601,895 | 1,325,382
33.3 | Third party services
| 12.31.2021 | 12.31.2020 | 12.31.2019
Maintenance of electrical system | 319,162 | 206,688 | 164,510
Maintenance of facilities | 103,726 | 97,889 | 102,295
Communication, processing and transmission of data | 64,772 | 42,244 | 51,919
Consumer service | 60,205 | 54,713 | 35,548
Meter reading and bill delivery | 52,831 | 48,895 | 45,515
Consulting and audit | 38,832 | 41,043 | 20,456
Other services | 67,071 | 66,569 | 105,765
| 706,599 | 558,041 | 526,008
33.4 | Credit losses, provisions and reversals
| 12.31.2021 | 12.31.2020 | 12.31.2019
Provision for legal claims (a) | 190,071 | 150,269 | 243,848
Impairment of assets |  |  |
Power generation concession contract (Note 10.4) | (2,604) | (10,502) | (2,945)
QNPR gas impairment (amount paid and not withdrawn) (b) | 15,688 | - | -
Property, plant and equipment - generation segment (Note 18.4) | (147,938) | (37,609) | (117,744)
Expected credit losses (Trade accounts and Other receivables) | 181,023 | 128,466 | 140,348
Tax credits estimated losses | 4,547 | (1,298) | (3,456)
Provision for losses on equity interests | - | 7,968 | -
| 240,787 | 237,294 | 260,051
(a) |  | The variation in provisions for legal claims occurred due to the review of the assessment of the Company’s legal advisors, mainly in civil claims. The details of the actions are shown in Note 30.
(b) |  | The contracts between Petrobras and Compagás were offset by the volume of 55,770,890 m³, disregarding the difference in gas pricing between the contracts (NE 12.1). However, the parties have not reached a consensus to this date, and the amount of R$15,688 remains in dispute. In view of the compensation made by Petrobras and the uncertainty in the reimbursement of the difference in Brazilian reais of the referred Assignment, impairment was recorded for this amount until the end of the transaction.
33.5 | Construction costs
| 12.31.2021 | 12.31.2020 | 12.31.2019
Materials and supplies | 1,088,808 | 781,807 | 548,336
Third party services | 626,540 | 460,952 | 395,607
Personnel | 155,182 | 140,108 | 125,777
Others (a) | 29,314 | 34,637 | 21,676
| 1,899,844 | 1,417,504 | 1,091,396
(a) The balance includes the reversal amount of provisions for legal claims, in the total amount of R$ 6,921.
33.6 | Other operating costs and expenses, net
| 12.31.2021 | 12.31.2020 | 12.31.2019
Financial offset for the use of water resources | 85,545 | 63,841 | 103,737
Collection charge | 50,371 | 49,903 | 51,156
Compensation | 48,679 | 38,423 | 63,628
Taxes | 43,308 | 37,847 | 28,651
Donations, contributions, grants, tax incentives (a) | 41,152 | 22,136 | 12,829
Leasing and rent | 21,067 | 9,705 | 8,536
Net losses (gains) in the decommissioning and disposal of assets | (61) | 44,020 | 38,151
Advertising and publicity |  |  |
Associação das Emissoras de Radiodifusão do Paraná - AERP | 11,400 | 11,455 | 10,862
Talento Olímpico Paranaense - TOP | 4,750 | 4,750 | 4,719
Sponsorship | 897 | 1,126 | 2,460
Publicity | 11,953 | 9,598 | 7,206
Other net income, costs and expenses | (9,573) | 40,471 | (119,440)
| 309,488 | 333,275 | 212,495
(a) The balance includes the Company’s social investments in education, culture, health, sports, among others, including incentive donations used as a tax benefit.

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