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v3.23.2

Operating Costs and Expenses | 12 Months Ended
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Dec. 31, 2022
Operating Costs And Expenses |
Operating Costs and Expenses |
31. | Operating Costs and Expenses
Schedule of operating costs and expenses |  |  |  |  |  |  |
|  |  | General |  |  |  |
|  |  | and | Other |  |  |
| Operational | Selling | administrative | operational |  |  |
| costs | expenses | expenses | expenses, net | 12.31.2022 | 12.31.2021 | 12.31.2020
Non-manageable costs and expenses |  |  |  |  |  |  |
Electricity purchased for resale (31.1) | (8,096,910) | - | - | - | (8,096,910) | (9,503,743) | (6,829,530)
Charge of the main distribution and transmission grid | (2,520,527) | - | - | - | (2,520,527) | (2,501,641) | (1,525,567)
Materials and supplies for power electricity | (120,409) | - | - | - | (120,409) | (1,854,948) | (404,496)
Natural gas and supplies for gas business | (939,516) | - | - | - | (939,516) | (506,065) | (354,701)
| (11,677,362) | - | - | - | (11,677,362) | (14,366,397) | (9,114,294)
Manageable costs and expenses |  |  |  |  |  |  |
Personnel and management (31.2) | (683,018) | (6,637) | (337,207) | - | (1,026,862) | (1,550,857) | (1,601,895)
Pension and healthcare plans (Note 22.3) | (181,080) | (1,028) | (84,073) | - | (266,181) | (248,773) | (228,634)
Materials | (80,822) | (7) | (11,618) | - | (92,447) | (69,822) | (72,680)
Third-party services (31.3) | (600,781) | (5,784) | (194,178) | - | (800,743) | (706,599) | (558,041)
Credit losses, provisions and reversals(31.4) | (84,387) | (125,132) | - | (621,697) | (831,216) | (184,990) | (201,415)
Other operational costs and expenses, net (31.6) | (253,486) | (48,150) | (119,162) | (113,696) | (534,494) | (365,285) | (369,154)
| (1,883,574) | (186,738) | (746,238) | (735,393) | (3,551,943) | (3,126,326) | (3,031,819)
Other |  |  |  |  |  |  |
Depreciation and amortization | (1,218,259) | (2) | (57,483) | (25,238) | (1,300,982) | (1,082,539) | (1,009,913)
Construction cost (31.5) | (2,149,212) | - | - | - | (2,149,212) | (1,899,844) | (1,417,504)
| (3,367,471) | (2) | (57,483) | (25,238) | (3,450,194) | (2,982,383) | (2,427,417)
| (16,928,407) | (186,740) | (803,721) | (760,631) | (18,679,499) | (20,475,106) | (14,573,530)
| 31.1 | Electricity purchased for resale
Electricity purchased for resale |  |  |
| 12.31.2022 | 12.31.2021 | 12.31.2020
Purchase of Energy in the Regulated Environment - CCEAR | 3,538,507 | 3,872,427 | 3,107,956
Itaipu Binacional | 1,460,955 | 1,787,691 | 1,766,058
Electric Energy Trade Chamber - CCEE | 370,207 | 1,673,116 | 1,176,798
Bilateral contracts | 2,609,713 | 2,578,241 | 1,087,439
Program for incentive to alternative energy sources - Proinfa | 437,461 | 271,435 | 221,406
Micro and mini generators | 675,804 | 360,371 | 161,324
Fair value in the purchase and sale of power | - | 35,818 | -
(-) PIS/Pasep/Cofins taxes on electricity purchased for resale | (995,737) | (1,075,356) | (691,451)
| 8,096,910 | 9,503,743 | 6,829,530
| 31.2 | Personnel and management
Personnel and management |  |  |
| 12.31.2022 | 12.31.2021 | 12.31.2020
Personnel |  |  |
Salaries and management fees | 655,094 | 691,660 | 696,837
Social charges on payroll | 217,267 | 227,381 | 227,485
Meal and education allowance | 98,963 | 102,957 | 107,052
Voluntary retirement program | (9,315) | 139,232 | 66,905
| 962,009 | 1,161,230 | 1,098,279
Management |  |  |
Salaries and management fees | 18,717 | 18,118 | 18,465
Social charges on payroll | 3,872 | 3,832 | 3,233
Other expenses | 256 | 254 | 237
| 22,845 | 22,204 | 21,935
Provisions for performance and profit sharing |  |  |
of employees and administrators | 42,008 | 367,423 | 481,681
| 1,026,862 | 1,550,857 | 1,601,895
| 31.3 | Third party services
Third party services |  |  |
| 12.31.2022 | 12.31.2021 | 12.31.2020
Maintenance of electrical system | 338,283 | 319,162 | 206,688
Maintenance of facilities | 97,216 | 103,726 | 97,889
Communication, processing and transmission of data | 91,713 | 64,772 | 42,244
Consumer service / call center | 83,203 | 66,733 | 56,583
Meter reading and bill delivery | 53,660 | 52,831 | 48,895
Consulting and audit | 53,344 | 38,832 | 41,043
Other services | 83,324 | 60,543 | 64,699
| 800,743 | 706,599 | 558,041
| 31.4 | Credit losses, provisions and reversals
Credit losses, provisions and reversals |  |  |
| 12.31.2022 | 12.31.2021 | 12.31.2020
Provision for legal claims (Note 28) | 626,602 | 190,071 | 150,269
Impairment of assets |  |  |
Power generation concession contract | 9,061 | (2,604) | (10,502)
Gas operations (Note 11.1) | 1,629 | 15,688 | -
Property, plant and equipment - generation segment | 73,697 | (147,938) | (37,609)
Expected credit losses (Trade accounts and Other receivables) | 125,132 | 125,226 | 92,587
Tax credits estimated losses (reversal of losses) | (4,905) | 4,547 | (1,298)
Provision (reversal) for losses on equity interests | - | - | 7,968
| 831,216 | 184,990 | 201,415
| 31.5 | Construction costs
Construction costs |  |  |
| 12.31.2022 | 12.31.2021 | 12.31.2020
Materials | 1,229,643 | 1,088,808 | 781,807
Third party services | 704,105 | 626,540 | 460,952
Personnel | 171,369 | 155,182 | 140,108
Other | 44,095 | 29,314 | 34,637
| 2,149,212 | 1,899,844 | 1,417,504
| 31.6 | Other operating costs and expenses, net
Other operating costs and expenses, net |  |  |
| 12.31.2022 | 12.31.2021 | 12.31.2020
Financial offset for the use of water resources | 142,270 | 85,545 | 63,841
Taxes | 61,856 | 43,308 | 37,847
Net losses (gains) in the decommissioning and disposal of assets | 58,260 | (61) | 44,020
Collection charge | 47,923 | 50,371 | 49,903
Insurance | 42,460 | 33,678 | 26,593
Leasing and rent | 39,128 | 21,067 | 9,705
Fair value of power generation concession assets | 26,451 | - | -
Aneel inspection fee | 17,332 | 16,892 | -
Compensation | 14,703 | 48,679 | 38,423
Donations, contributions, grants, tax incentives (a) | 8,117 | 41,152 | 22,136
Advertising and publicity |  |  |
Associação das Emissoras de Radiodifusão do Paraná - AERP | 11,789 | 11,400 | 11,455
Publicity | 10,593 | 11,953 | 9,598
Sponsorship | 2,620 | 897 | 1,126
Talento Olímpico Paranaense - TOP | 4,665 | 4,750 | 4,750
Other net income, costs and expenses | 46,327 | (4,346) | 49,757
| 534,494 | 365,285 | 369,154
(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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