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Intangible assets
 12 Months Ended
Dec. 31, 2021
Intangible assets

 

19.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.

 

19.1Power 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.

19.2Generation 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.

 

19.3Piped 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.

19.4Other 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).