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Right-of-use asset and lease liability | 12 Months Ended
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Dec. 31, 2022
Right-of-use Asset And Lease Liability |
Right-of-use asset and lease liability |
26. | Right-of-use asset and lease liability
| 26.1 | Right-of-use asset
Schedule of right of use asset |  |  |  |  |  |
| Balance as of January 1, 2022 | Additions | Remeasurement adjustment | Amortization | Loss on disposal | Balance as of December 31, 2022
Real estate | 120,929 | 25,365 | 2,405 | (10,679) | (1,531) | 136,489
Vehicles | 67,833 | 87,644 | 2,755 | (45,044) | (170) | 113,018
Equipment | 15,294 | 3,986 | 1,536 | (8,943) | - | 11,873
| 204,056 | 116,995 | 6,696 | (64,666) | (1,701) | 261,380
| Balance as of January 1, 2021 | Additions | Remeasurement adjustment | Amortization | Loss on disposal | Others (a) | Balance as of December 31, 2021
Real estate | 23,384 | 87,921 | 10,748 | (10,053) | (13,079) | 22,008 | 120,929
Vehicles | 90,316 | 7,920 | 2,255 | (33,000) | (142) | 484 | 67,833
Equipment | 18,821 | 2,424 | 612 | (6,695) | (1,239) | 1,371 | 15,294
| 132,521 | 98,265 | 13,615 | (49,748) | (14,460) | 23,863 | 204,056
(a) | Reclassification to Assets classified as held for sale (Note 39) and effect of business combination.
| 26.2 | Lease liability
| 26.2.1 | Changes in lease liability
Schedule of changes in lease liability |
Balance as of January 1, 2021 | 138,361
Effect of acquisition of control of Vilas Complex | 22,381
Additions | 98,265
Remeasurement adjustment | 13,615
Charges | 13,459
Amortization - principal | (53,120)
Payment - charges | (7,145)
Loss on disposal | (14,799)
Reclassification (a) | 1,717
Balance as of December 31, 2021 | 212,734
Additions | 116,995
Remeasurement adjustment | 6,696
Charges | 20,462
Amortization - principal | (60,200)
Payment - charges | (21,151)
Loss on disposal | (1,780)
Balance as of December 31, 2022 | 273,756
Current | 64,870
Noncurrent | 208,886
(a) | Reclassification to Assets classified as held for sale (Note 39).
The Company defines the discount rate based on the nominal interest rate applied to the last fundraising, disregarding subsidized or incentivized funding. The interest rates applied range from 3.58% to 14.87% p.a.
| 26.2.2 | Maturity of noncurrent installments
Schedule of maturity of noncurrent installments |
2024 | 51,452
2025 | 33,745
2026 | 34,241
2027 | 10,196
2028 | 9,845
After 2028 | 169,140
Undiscounted amounts | 308,619
Imputed interest | (99,733)
Lease liabilities balance | 208,886
| 26.2.3 | Potential right to Pis/Cofins recoverable
The following table shows the potential PIS/Cofins recoverable rights embedded in the leasing consideration, according to the expected payment periods.
Schedule of potential right to pis/cofins recoverable |  |
Cash Flows | Nominal value | Present value
Lease consideration | 439,629 | 273,756
Potencial Pis/Cofins | 33,321 | 21,593
| 26.3 | Impact of forecast inflation on discounted cash flows
In accordance with IFRS 16, in measuring and remeasuring lease liabilities and right-of-use assets, the Company used the discounted cash flow method without considering forecast future inflation, according to the prohibition imposed by the standard. However, given the current reality of long-term interest rates in the Brazilian economic environment, the table below shows the comparative balances between the information recorded in accordance with IFRS 16 and the amount that would be recorded considering forecast inflation:
Schedule of impact of forecast inflation on discounted cash flows |  |  |
| Balance in accordance with IFRS 16 | Inflation projected balance | %
Lease liabilities | 273,756 | 322,949 | 17.97%
Right to use assets | 261,380 | 295,521 | 13.06%
Financial expense | 20,356 | 25,061 | 23.11%
Amortization expense | 64,666 | 70,005 | 8.26%
| 26.4 | Commitments from leases and rentals
For leases of low value assets, such as computers, printers and furniture, short-term leases, as well as for leases of land for development of wind power generation projects, whose payment is made based on variable remuneration, the amounts are recognized in the statement of income as operating costs and/or expenses (Note 31.6). The balance of commitments from leases and rentals is shown below:
Schedule of commitments from leases and rentals |  |  |  |
| Less than |  | Over |
| 1 year | 1 to 5 years | 5 years | 12.31.2022
Commitments from leases and rentals | 11,753 | 50,444 | 250,757 | 312,954
| 26.5 | Receivables from leases
Schedule of receivable from leases |  |  |  |
| Less than |  | Over | Total
| 1 year | 1 to 5 years | 5 years | 12.31.2022
Facilities sharing | 1,393 | 5,572 | 18,480 | 25,445

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