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Intangible assets
 12 Months Ended
Dec. 31, 2023
Notes and other explanatory information [abstract]  
Intangible assets

 

17.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.

17.1Power distribution service concession

 

     
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.

 

17.2Generation 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.

 

17.3Piped 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).

 

17.4Other intangible assets

 

Assets consisting of software purchased from third parties or generated internally, measured at total acquisition cost minus amortization expenses.

 

     
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).