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Intangible assets | 12 Months Ended
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Dec. 31, 2024
Disclosure of detailed information about intangible assets [abstract] |
Intangible assets | 16. Intangible assets
| 12.31.2024 | 12.31.2023
Concession agreement – distribution of electricity (16.1) | 9,788,358 |  | 8,317,327 |
Generation concession agreements/ authorization (16.2) | 6,775,081 |  | 2,801,702 |
Others (16.3) | 60,171 |  | 51,060 |
| 16,623,610 |  | 11,170,089 |
Management did not identify indicatives impairment of intangible assets. 16.1. Power distribution service concession
| Intangible asset in service | Special liabilities in service | Total
Balance as of January 1, 2023 | 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) | (641,536) |  | 163,877 |  | (477,659) |
Write-offs or disposal | (78,722) |  | — |  | (78,722) |
Balance as of December 31, 2023 | 11,201,945 |  | (2,884,618) |  | 8,317,327 |
Transfers from contract assets (Note 10.1) | 2,303,950 |  | (200,428) |  | 2,103,522 |
Transfers to other receivables | 15 |  | — |  | 15 |
Amortization quotas – concession (a) | (732,351) |  | 175,489 |  | (556,862) |
Write-offs or disposal | (75,644) |  | — |  | (75,644) |
Balance as of December 31, 2024 | 12,697,915 |  | (2,909,557) |  | 9,788,358 |
(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. 16.2. Generation concession agreements
| Concession contract (a) | Concession and authorization rights/goodwill | Total
in service | in progress
Balance as of January 1, 2023 | 1,530,777 |  | — |  | 721,838 |  | 2,252,615 |
Effect of acquisition of control | — |  | — |  | 614,958 |  | 614,958 |
Technical goodw ill arising from the business combination | — |  | — |  | 204,443 |  | 204,443 |
ANEEL grant - use of public property | — |  | 894 |  | — |  | 894 |
Amortization quotas - concession and authorization (a) | (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 |
Grant Bonus (Note 1) | 4,073,915 |  | — |  | — |  | 4,073,915 |
ANEEL grant – use of public property (Note 1) | 205,201 |  | — |  | — |  | 205,201 |
Amortization quotas – concession and authorization (a) | (230,680) |  | — |  | (44,383) |  | (275,063) |
(-) Reclassification (b) | (30,674) |  | — |  | — |  | (30,674) |
Balance as of December 31, 2024 | 5,320,920 |  | — |  | 1,454,161 |  | 6,775,081 |
(a) Amortization during the concession/authorization as of the start of commercial operations of the enterprises.
(b) Reclassification to Assets classified as held for sale (Note 37).
Considering the renewal of the concessions detailed in Note 1, the value of the grant bonus was recorded, which will be amortized over the term of the concessions, which is 30 years. In addition, for the assets of the 3 plants that were already recorded in intangible assets, it was necessary to reassess the estimated useful life. The change in estimate was treated prospectively and the impact on the result, compared to the amortization that would be recorded if the concessions were not renewed, is a reduction in total amortization of R$19,068 in 2024, approximately R$66 million per year until 2028, R$239,179 from 2029 to 2033 and an increase of R$522,557 from 2034 to 2054. 16.3. Other intangible assets
| In service | In progress | Total
Balance as of January 1, 2023 | 12,848 |  | 28,330 |  | 41,178 |
Effect of business combination | 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) |
Write-offs or disposal | — |  | (6) |  | (6) |
(-) Reclassification (b) | (34) |  | — |  | (34) |
Balance as of December 31, 2023 | 23,940 |  | 27,120 |  | 51,060 |
Acquisitions | — |  | 24,371 |  | 24,371 |
Transfers from property, plant and equipment | — |  | (3,339) |  | (3,339) |
Transfers from contract assets | — |  | 52 |  | 52 |
Capitalizations for intangible in service | 10,929 |  | (10,929) |  | — |
Amortization quotas (a) | (8,720) |  | — |  | (8,720) |
Write-offs or disposal | — |  | (539) |  | (539) |
(-) Reclassification (b) | (277) |  | (2,437) |  | (2,714) |
Balance as of December 31, 2024 | 25,872 |  | 34,299 |  | 60,171 |
(a) Annual amortization rate: 20%.
(b) Reclassification to Assets classified as held for sale (Note 37).
Assets consisting of software purchased from third parties or generated internally, measured at total acquisition cost minus amortization expenses.

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