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Contract assets
 12 Months Ended
Dec. 31, 2024
Notes and other explanatory information [abstract]  
Contract assets
10. Contract assets
12.31.202412.31.2023
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
AssetsSpecial liabilities Total
Balance as of January 1, 20232,405,124 (72,953)2,332,171 
Acquisitions2,305,311 — 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, 20232,284,966 (83,008)2,201,958 
Acquisitions2,465,040 — 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, 20241,800,722 (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 assetsRBSE assetsTotal
Balance as of January 1, 20233,894,276 1,416,200 5,310,476 
Realization of fair value adjustments recognized in the business combination722 — 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)
Remuneration521,308 194,722 716,030 
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, 20234,087,156 1,315,947 5,403,103 
Realization of fair value adjustments recognized in the business combination722 — 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)
Remuneration617,622 188,105 805,727 
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, 20244,312,002 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:
12.31.202412.31.2023
Concession
assets		RBSE assetsConcession
assets		RBSE assets
FinancialEconomicFinancialEconomic
Construction margin1.65%N/AN/A1.65%N/AN/A
Operating and maintenance margin1.65%N/AN/A1.65%N/AN/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)611,620209,055115,920574,028201,158157,525
(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.