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)

Personnel and management

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

Credit losses, provisions and reversals

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.

Other operating costs and expenses, net

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.