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Intangible assets | 12 Months Ended
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Dec. 31, 2023
Notes and other explanatory information [abstract] |
Intangible assets |
| 17. | Intangible assets
Schedule of intangible assets |  |
Consolidated | 12.31.2023 | 12.31.2022
Concession agreement - distribution of electricity (17.1) | 8,317,327 | 7,257,827
Generation concession agreements/ authorization (17.2) | 2,801,702 | 2,252,615
Concession agreement - piped gas distribution (17.3) | - | 726,107
Other (17.4) | 51,060 | 41,178
| 11,170,089 | 10,277,727
Management did not identify evidence that would justify the need to recognize impairment of intangible assets.
| 17.1 | Power distribution service concession
Schedule of changes in intangible assets |  |  |
Consolidated | Intangible asset | Special liabilities |
| in service | in service | Total
Balance as of January 1, 2022 | 9,330,317 | (2,734,133) | 6,596,184
Transfers from contract assets (Note 10.1) | 1,332,118 | (194,794) | 1,137,324
Transfers to other receivables | (955) | - | (955)
Amortization quotas - concession (a) | (564,252) | 153,503 | (410,749)
Amortization quotas - PIS/Pasep and Cofins credits | (10,483) | - | (10,483)
Loss on disposal | (53,494) | - | (53,494)
Balance as of December 31, 2022 | 10,033,251 | (2,775,424) | 7,257,827
Transfers from contract assets (Note 10.1) | 1,888,949 | (273,071) | 1,615,878
Other transfers | 3 | - | 3
Amortization quotas - concession (a) | (631,106) | 163,877 | (467,229)
Amortization quotas - PIS/Pasep and Cofins credits | (10,430) | - | (10,430)
Loss on disposal | (78,722) | - | (78,722)
Balance as of December 31, 2023 | 11,201,945 | (2,884,618) | 8,317,327
(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.
| 17.2 | Generation concession agreements
Schedule of generation concession agreements |  |  |  |
Consolidated |  | Concession contract | Concession and |
|  | (a) | authorization |
| in progress | in progress | rights/ goodwill | Total
Balance as of January 1, 2022 | 1,759,286 | - | 714,572 | 2,473,858
Effect of acquisition of control of Vilas Complex | - | - | 23,982 | 23,982
Technical goodwill arising from the business combination - Vilas Complex | - | - | 8,154 | 8,154
Amortization quotas - concession and authorization (b) | (228,509) | - | (24,870) | (253,379)
Balance as of December 31, 2022 | 1,530,777 | - | 721,838 | 2,252,615
Effect of acquisition of control (Note 1.2) | - | - | 614,958 | 614,958
Technical goodwill arising from the business combination (Note 1.2) | - | - | 204,443 | 204,443
ANEEL grant - use of public property | - | 894 | - | 894
Amortization quotas - concession and authorization (b) | (228,513) | - | (42,695) | (271,208)
Capitalizations for intangible in service | 894 | (894) | - | -
Balance as of December 31, 2023 | 1,303,158 | - | 1,498,544 | 2,801,702
(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.
| 17.3 | Piped gas distribution service concession
Schedule of piped gas distribution service concession |
Balance as of January 1, 2022 | 96,145
Additions - renewal of the concession | 413,410
Transfers from contract assets (Note 10.2) | 13,738
Transfers from accounts receivable - concessions | 243,628
Amortization quotas - concession | (40,690)
Loss on disposal | (124)
Balance as of December 31, 2022 | 726,107
Transfers from contract assets (Note 10.2) | 11,503
Amortization quotas - concession (a) | (27,832)
Loss on disposal | (152)
Reclassification (b) | (709,626)
Balance as of December 31, 2023 | -
(a) |  | Amortization by the expected useful life of the asset (30 years for gas distribution operation assets and 10 years for other assets) limited to the final term of the concession.
(b) |  | Reclassification to Assets classified as held for sale (Note 39).
| 17.4 | Other intangible assets
Assets consisting of software purchased from third parties or generated internally, measured at total acquisition cost minus amortization expenses.
Schedule of other intangible assets |  |  |
Consolidated | in service | in progress | Total
Balance as of January 1, 2022 | 22,242 | 27,131 | 49,373
Acquisitions | - | 8,319 | 8,319
Transfers from property, plant and equipment | (9,795) | - | (9,795)
Capitalizations for intangible in service | 5,561 | (5,561) | -
Amortization quotas (a) | (5,160) | - | (5,160)
Loss on disposal | - | (1,559) | (1,559)
Balance as of December 31, 2022 | 12,848 | 28,330 | 41,178
Business combination effects (Note 1.2) | 4 | - | 4
Acquisitions | 37 | 13,351 | 13,388
Transfers from property, plant and equipment | 4,570 | - | 4,570
Capitalizations for intangible in service | 14,555 | (14,555) | -
Amortization quotas (a) | (8,040) | - | (8,040)
Loss on disposal | - | (6) | (6)
(-) Reclassification (b) | (34) | - | (34)
Balance as of December 31, 2023 | 23,940 | 27,120 | 51,060
| (a) | annual amortization rate: 20%.
| (b) | Reclassification to Assets classified as held for sale (Note 39).

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