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Right-of-use Asset and Lease Liability | 12 Months Ended
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Dec. 31, 2023
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 |  |  |  |  |  |
Consolidated | Balance as of | Additions | Amorti- | Loss on | Reclassi- | Balance as of
| January 1, 2023 | zation | disposal | fication (a) | December 31, 2023
Real estate | 136,489 | 51,192 | (11,874) | (2,737) | (10,456) | 162,614
Vehicles | 113,018 | 27,065 | (54,082) | - | (526) | 85,475
Equipment | 11,873 | 4,629 | (11,161) | (323) | (507) | 4,511
| 261,380 | 82,886 | (77,117) | (3,060) | (11,489) | 252,600
(a) Reclassification to Assets classified as held for sale (Note 39) |  |
Consolidated | Balance as of | Additions |  | Loss on | Balance as of
| January 1, 2022 | Amortization | disposal | December 31, 2022
Real estate | 120,929 | 27,770 | (10,679) | (1,531) | 136,489
Vehicles | 67,833 | 90,399 | (45,044) | (170) | 113,018
Equipment | 15,294 | 5,522 | (8,943) | - | 11,873
| 204,056 | 123,691 | (64,666) | (1,701) | 261,380
| 26.2 | Lease liability
| 26.2.1 | Changes in lease liability
Schedule of changes in lease liability |
Balance as of January 1, 2022 | 212,734
Additions | 123,691
Charges | 20,462
Amortization - principal | (60,200)
Payment - charges | (21,151)
Loss on disposal | (1,780)
Balance as of December 31, 2022 | 273,756
Additions | 82,886
Charges | 25,506
Amortization - principal | (72,334)
Payment - charges | (25,465)
Loss on disposal | (2,334)
Reclassification (a) | (11,573)
Balance as of December 31, 2023 | 270,442
Current | 49,742
Noncurrent | 220,700
(a) Reclassification to Liabilities 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 15.55% p.a.
| 26.2.2 | Maturity of noncurrent installments
Schedule of maturity of noncurrent installments |
2025 | 40,844
2026 | 38,160
2027 | 18,002
2028 | 15,549
2029 | 13,809
After 2029 | 229,837
Undiscounted amounts | 356,201
Imputed interest | (135,501)
Lease liabilities balance | 220,700
| 26.2.3 | Potential PIS/Cofins recoverable rights
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 | 482,953 | 270,442
Potential Pis/Cofins | 34,299 | 20,647
| 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 |  |  |
Consolidated | Balance in accordance with IFRS 16 | Inflation projected balance | %
Lease liabilities | 270,442 | 333,597 | 23.35%
Right to use assets | 252,600 | 286,433 | 13.39%
Financial expense | 24,290 | 29,653 | 22.08%
Amortization expense | 74,582 | 79,601 | 6.73%
| 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 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 |  |  |  |
Consolidated | Less than |  | Over |
| 1 year | 1 to 5 years | 5 years | 12.31.2023
Commitments from leases and rentals | 11,050 | 47,613 | 257,488 | 316,151
| 26.5 | Receivables from leases
Schedule of receivable from leases |  |  |  |
Consolidated | Less than |  | Over | Total
| 1 year | 1 to 5 years | 5 years | 12.31.2023
Facilities sharing | 2,082 | 8,327 | 26,665 | 37,074

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