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Right-of-use Asset and Lease Liability | 12 Months Ended
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Dec. 31, 2024
Right-of-use Asset And Lease Liability [Abstract] |
Right-of-use Asset and Lease Liability | 24. Right-of-use Asset and Lease Liability 24.1. Right-of-use asset
| Balance as of January 1, 2024 | Additions |  | Amortization | Write-offs | Reclassification (a) | Balance as of December 31, 2024
Real estate | 162,614 |  | 64,248 |  |  | (10,909) |  | (736) |  | (8,608) |  | 206,609 |
Vehicles | 85,475 |  | 81,259 |  |  | (54,508) |  | (42,852) |  | (2,571) |  | 66,803 |
Equipment | 4,511 |  | 43,608 |  |  | (12,548) |  | — |  | — |  | 35,571 |
| 252,600 |  | 189,115 |  |  | (77,965) |  | (43,588) |  | (11,179) |  | 308,983 |
(a) Reclassification to Assets classified as held for sale (Note 37)
| Balance as of January 1, 2023 | Additions |  | Amortization | Write-offs | Reclassification (a) | Balance as of 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 37) 24.2. Lease liability 24.2.1. Changes in lease liability
Balance as of January 1, 2023 |  | 273,756 |
Additions |  | 82,886 |
Charges |  | 25,506 |
Payment – principal |  | (72,334) |
Payment – charges |  | (25,465) |
Write-offs |  | (2,334) |
Reclassification (a) |  | (11,573) |
Balance as of December 31, 2023 |  | 270,442 |
Additions |  | 189,115 |
Charges |  | 34,089 |
Payment – principal |  | (73,287) |
Payment – charges |  | (34,662) |
Write-offs or disposal |  | (48,362) |
Reclassification (a) |  | (8,829) |
Balance as of December 31, 2024 |  | 328,506 |
Current |  | 57,502 |
Noncurrent |  | 271,004 |
(a) Reclassification to Liabilities classified as held for sale (Note 37). 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. 24.2.2. Maturity of noncurrent installments
2026 | 67,373 |
2027 | 46,574 |
2028 | 31,574 |
2029 | 15,032 |
2030 | 15,086 |
After 2030 | 231,713 |
Undiscounted amounts | 407,352 |
Imputed interest | (136,348) |
Lease liabilities balance | 271,004 |
24.2.3. Potential PIS/Cofins recoverable rights The following is an indicative table of the potential PIS/Cofins right to recover embedded in the lease consideration according to the periods scheduled for payment.
Cash Flows | Nominal value | Present value
Lease consideration | 556,791 |  | 328,506 |
Potencial Pis/Cofins | 40,956 |  | 25,891 |
24.3. Impact of forecast inflation on discounted cash flows
| Balance in accordance with IFRS 16 | Inflation projected balance | %
Lease liabilities | 328,506 |  | 415,449 |  | 26.47 | %
Right to use assets | 308,983 |  | 322,474 |  | 4.37 | %
Financial expense | 28,560 |  | 33,967 |  | 18.93 | %
Amortization expense | 77,965 |  | 83,268 |  | 6.80 | %
In the measurement and remeasurement of lease liabilities and the right-of-use assets, the discounted cash flow technique is used without considering projected future inflation, in accordance with CPC 06 (R2) / IFRS 16. In view of the unpredictability of long-term interest rates in the Brazilian economic scenario, the Company presents in the table above the comparative balances between the amount recorded in accordance with the standard, and the amount that would be recorded if projected inflation were considered. 24.4. Commitments from leases and rentals
| Less than 1 year | 1 to 5 years | Over 5 years | 12.31.2024
Commitments from leases and rentals | 12,037 |  | 51,780 |  | 258,708 |  | 322,525 |
For leases of low-value assets, such as computers, printers and furniture, short-term leases, as well as land lease contracts for the development of wind power generation projects, for which payment is made on the basis of variable remuneration, the amounts are recognized in the income statement as operating costs and/or expenses (Note 29.6). 24.5. Receivables from leases
| Less than |  | Over | Total
| 1 year | 1 to 5 years | 5 years | 12.31.2024
Facilities sharing | 2,148 |  | 8,592 |  | 25,443 |  | 36,183 |

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- Definition The disclosure of quantitative information about right-of-use assets. [Refer: Right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2024-01-01 -Paragraph 53 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2024-en-r&anchor=para_53&doctype=Standard -URIDate 2024-03-27 + Details
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