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Intangible assets | 12 Months Ended
--- | ---
Dec. 31, 2021
Intangible assets |
19. | Intangible assets
Schedule of intangible assets
| 12.31.2021 | 12.31.2020
Concession agreement - distribution of electricity (19.1) | 6,596,184 | 6,203,387
Generation concession agreements/ authorization (19.2) | 2,473,858 | 553,840
Concession agreement - piped gas distribution (19.3) | 96,145 | 132,366
Others (19.4) | 49,373 | 39,863
| 9,215,560 | 6,929,456
Management did not identify evidence that would justify the need to recognize impairment of intangible assets in 2021 and 2020. Schedule of changes in intangible assets
19.1 | Power distribution service concession
| Intangible asset in service | Special liabilities in service | Total
Balance as of January 1, 2020 | 8,487,265 | (2,783,579) | 5,703,686
Transfers from accounts receivable - concessions (Note 10.1) | 99 | - | 99
Transfers from contract assets (Note 11.1) | 1,016,482 | (105,116) | 911,366
Transfers to other receivables | (1,372) | - | (1,372)
Amortization of quotas - concession (a) | (485,677) | 138,596 | (347,081)
Amortization of quotas - PIS/Pasep and Cofins credits | (10,655) | - | (10,655)
Loss on disposal | (52,656) | - | (52,656)
Balance as of December 31, 2020 | 8,953,486 | (2,750,099) | 6,203,387
Transfers from accounts receivable - concessions (Note 10.1) | - | (8,385) | (8,385)
Transfers from contract assets (Note 11.1) | 943,905 | (122,346) | 821,559
Transfers to other receivables | (3,563) | - | (3,563)
Quotas amortization - concession (a) | (522,525) | 146,697 | (375,828)
Quotas amortization - PIS/Pasep and Cofins credits | (10,363) | - | (10,363)
Loss on disposal | (30,623) | - | (30,623)
Balance as of December 31, 2021 | 9,330,317 | (2,734,133) | 6,596,184
(a) Amortization during the concession period after the transfer to intangible assets in service of useful life of the assets, whichever the lower.
The balance refers to the portion of infrastructure that will be used during concession, net of special liabilities. The special liabilities represent the resources related to the financial participation of consumers, the Federal, State and Municipal Governments, destined to investments in projects related to the concession, and are not onerous liabilities or shareholder credits. Schedule of generation concession agreements
19.2 | Generation concession agreements
|  | Concession contract (a) | Concession and authorization |
| in service | in progress | rights/ goodwill | Total
Balance as of January 1, 2020 | 209,467 | - | 373,204 | 582,671
ANEEL grant - use of public property | - | 3,682 | - | 3,682
Amortization of quotas - concession and authorization (b) | (17,527) | - | (14,986) | (32,513)
Capitalizations for intangible in service | 3,682 | (3,682) | - |
Balance as of December 31, 2020 | 195,622 | - | 358,218 | 553,840
Effect of acquisition of control of Vilas Complex (Note 1.2) | - | - | 277,120 | 277,120
Goodwill arising from the business combination - Vilas Complex (Note 1.2) | - | - | 94,221 | 94,221
ANEEL grant - use of public property | 63,446 | 1,823 | - | 65,269
Qutoas amortization - concession and authorization (b) | (72,148) | - | (14,987) | (87,135)
Capitalizations for intangible in service | 1,823 | (1,823) | - | -
Hydrological Risk Renegotiation - GSF - Note 1-b | 1,570,543 | - | - | 1,570,543
Balance as of December 31, 2021 | 1,759,286 | - | 714,572 | 2,473,858
(a) Includes the balances of use of public asset and hydrological risk renegotiation
(b) Amortization during the concession/authorization as of the start of commercial operations of the enterprises.
Schedule of piped gas distribution service concession
19.3 | Piped gas distribution service concession
| Total
Balance as of January 1, 2020 | -
Transfers from accounts receivable - concessions (Note 10.2) | 154,483
Transfers from contract assets (Note 11.2) | 7,277
Amortization of quotas - concession | (29,243)
Loss on disposal | (151)
Balance as of December 31, 2020 | 132,366
Transfers from contract assets (Note 11.2) | 3,398
Transfers from accounts receivable - concessions (Note 10.2) | (1,398)
Quotas amortization - concession | (38,221)
Balance as of December 31, 2021 | 96,145
The publication of Complementary Law 205/2017 brought a new interpretation regarding the expiration date of the Compagas concession, which generated a practice adjustment between the accounting records at Compagas, which maintained the expiration date provided for in the concession agreement as a basis, in 2024, and at Copel, which now considers the expiration date provided for by law, in 2019, as the basis for accounting. As of Complementary Law 227/2020, which determined that the expiration date should be in 2024, the difference generated by the practice adjustment made since December 2017 is recorded in intangible assets and will be amortized until the end of the concession. Schedule of other intangible assets
19.4 | Other intangible assets
| in service | in progress | Total
Balance as of January 1, 2020 | 31,620 | 14,634 | 46,254
Acquisitions | 128 | 10,863 | 10,991
Transfers from property, plant and equipment | 229 | 2,932 | 3,161
Capitalizations for intangible in service | 7,136 | (7,136) | -
Amortization quotas (a) | (11,584) | - | (11,584)
Amortization quotas - PIS/Pasep and Cofins credits | (13) | - | (13)
Loss on disposal | - | (4) | (4)
(-) Reclassification (b) | (8,307) | (635) | (8,942)
Balance as of December 31, 2020 | 19,209 | 20,654 | 39,863
Effect of acquisition of control of Vilas Complex | 10,275 | - | 10,275
Acquisitions | - | 10,375 | 10,375
Transfers from property, plant and equipment | 986 | 482 | 1,468
Capitalizations for intangible in service | 4,453 | (4,453) | -
Amortization quotas (a) | (7,770) | - | (7,770)
Amortization quotas - PIS/Pasep and Cofins credits | (5) | - | (5)
Partial division of assets | (5,047) | (526) | (5,573)
(-) Reclassification (b) | 141 | 599 | 740
Balance as of December 31, 2021 | 22,242 | 27,131 | 49,373
(a) Annual amortization rate: 20%.
(b) Reclassification to Assets classified as held for sale (Note 41).

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- Definition The entire disclosure for intangible assets. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2021-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=38&code=ifrs-tx-2021-en-r&doctype=Standard&dita_xref=IAS38_g118-128_TI -URIDate 2021-03-24 + Details
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