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Contract assets | 12 Months Ended
--- | ---
Dec. 31, 2024
Notes and other explanatory information [abstract] |
Contract assets | 10. Contract assets
| 12.31.2024 | 12.31.2023
Power distribution service concession (10.1) | 1,701,448 |  | 2,201,958 |
Power transmission concession (10.2) | 5,509,458 |  | 5,403,103 |
| 7,210,906 |  | 7,605,061 |
Current | 283,896 |  | 284,616 |
Noncurrent | 6,927,010 |  | 7,320,445 |
10.1. Power distribution service concession contract
| Assets | Special liabilities | Total
Balance as of January 1, 2023 | 2,405,124 |  | (72,953) |  | 2,332,171 |
Acquisitions | 2,305,311 |  | — |  | 2,305,311 |
Customers contributions | — |  | (339,277) |  | (339,277) |
Transfers to intangible assets (Note 16.1) | (1,888,949) |  | 273,071 |  | (1,615,878) |
Transfers to accounts receivable - concessions (Note 9.1) | (507,401) |  | 56,151 |  | (451,250) |
Other transfers | (12,391) |  | — |  | (12,391) |
Write-offs or disposal | (16,728) |  | — |  | (16,728) |
Balance as of December 31, 2023 | 2,284,966 |  | (83,008) |  | 2,201,958 |
Acquisitions | 2,465,040 |  | — |  | 2,465,040 |
Customers contributions | — |  | (268,692) |  | (268,692) |
Transfers to intangible assets (Note 16.1) | (2,303,950) |  | 200,428 |  | (2,103,522) |
Transfers to accounts receivable – concessions (Note 9.1) | (630,818) |  | 51,998 |  | (578,820) |
Other transfers | (20) |  | — |  | (20) |
Write-offs or disposal | (14,496) |  | — |  | (14,496) |
Balance as of December 31, 2024 | 1,800,722 |  | (99,274) |  | 1,701,448 |
The balance consists of work in progress mainly related to the construction and expansion of substations, distribution lines and networks, and metering equipment, measured at historical cost, net of special liabilities, and which are transferred to the Accounts receivable related to the concessions and Intangible assets as these works are completed. The capitalized costs of loans, financing, and debentures during the construction phase amounted to R$19,187 in 2024, at an average rate of 0.25% p.a. (R$19,041 at an average rate of 0.32% p.a. in 2023). 10.2. Transmission service concession contract
| Concession assets | RBSE assets | Total
Balance as of January 1, 2023 | 3,894,276 |  | 1,416,200 |  | 5,310,476 |
Realization of fair value adjustments recognized in the business combination | 722 |  | — |  | 722 |
Transfers to electricity grid use charges - customers | (423,851) |  | (294,975) |  | (718,826) |
Transfers to property, plant and equipment | (4,086) |  | — |  | (4,086) |
Transfers from litigations | (458) |  | — |  | (458) |
Remuneration | 521,308 |  | 194,722 |  | 716,030 |
Construction revenue (Note 28.1) | 85,181 |  | — |  | 85,181 |
Construction income (Note 28.1) | 1,410 |  | — |  | 1,410 |
Gain from efficiency (Note 28.1) | 12,654 |  | — |  | 12,654 |
Balance as of December 31, 2023 | 4,087,156 |  | 1,315,947 |  | 5,403,103 |
Realization of fair value adjustments recognized in the business combination | 722 |  | — |  | 722 |
Transfers to electricity grid use charges – customers | (508,832) |  | (306,596) |  | (815,428) |
Transfers to property, plant and equipment | (5,185) |  | — |  | (5,185) |
Transfers from litigations | (2,994) |  | — |  | (2,994) |
Remuneration | 617,622 |  | 188,105 |  | 805,727 |
Construction revenue (Note 28.1) | 95,610 |  | — |  | 95,610 |
Construction income (Note 28.1) | 2,040 |  | — |  | 2,040 |
Gain from efficiency (Note 28.1) | 25,863 |  | — |  | 25,863 |
Balance as of December 31, 2024 | 4,312,002 |  | 1,197,456 |  | 5,509,458 |
In the construction and operation of transmission infrastructure, there may be delays in the works, environmental issues, easements and land negotiations, variations in the cost of materials, as well as the result of the revision/adjustment of the Annual Permitted Revenue (“RAP”), among others that may have an impact on the profitability of the business. During the construction phase, these occurrences may cause changes to the original project, and the amounts, positive or negative, are recognized directly in the income statement during their execution. In the assets operation and maintenance phase, the part of the RAP related to performance (variable portion) is recognized as the services are performed. In July 2024, Aneel approved the tariff review of part of Copel GeT transmission concession contracts, with a negative impact of R$44,402, mainly due to the assessment of the New Replacement Value (“VNR”) of the assets, partially offset by the increase in the RAP for reinforcements and improvements carried out in the last cycle. Copel submitted an administrative appeal to Aneel requesting a review of the amounts. In 2023, the tariff review of some Copel GeT contracts resulted in a gain of R$4,014. In June 2022, Technical Note No. 85/2022-SGT/Aneel was issued, which dealt with the analysis of the requests for reconsideration on the payment of the financial component and reprofiling of the RBSE Assets. Aneel has not yet deliberated on these requests, so the amounts approved by Aneel Resolution No.2,847 of April 22, 2021, are still in effect and appropriate for accounting purposes. The table below presents the assumptions utilized to calculate the assets and contracts:
| 12.31.2024 | 12.31.2023
| Concession assets | RBSE assets | Concession assets | RBSE assets
| Financial | Economic | Financial | Economic
Construction margin | 1.65% | N/A | N/A | 1.65% | N/A | N/A
Operating and maintenance margin | 1.65% | N/A | N/A | 1.65% | N/A | N/A
Remuneration rate (a) | 9.62% a.a. | 8.11% a.a. | 11.10% a.a. | 9.60% a.a. | 8.11% a.a. | 11.10% a.a.
Contract correction index | IPCA (b) | IPCA | IPCA | IPCA (b) | IPCA | IPCA
Annual RAP, according to Ratifying Resolution (c) | 611,620 | 209,055 | 115,920 | 574,028 | 201,158 | 157,525
(a) Average rate of contracts (b) Contract 075/2001 – LT 230 kV Bateias – Jaguariaíva, from Copel GET, and contract 002/2005 – LT 525 kV Ivaiporã – Londrina, from Uirapuru, are adjusted by the IGPM. (c) Increase in the RAP financial portion of RBSE assets, due to the re-profiling defined by Aneel Homologatory Resolution No. 2,847/2021.

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