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Operating Costs and Expenses
 12 Months Ended
Dec. 31, 2024
Notes and other explanatory information [abstract]  
Operating Costs and Expenses
29. Operating Costs and Expenses
Operational costsSelling expensesGeneral and administrative expensesOther operational expenses, net12.31.202412.31.202312.31.2022
Non-manageable costs and expenses
Electricity purchased for resale (29.1)(8,924,895)— — — (8,924,895)(7,716,190)(8,096,910)
Charge of the main distribution and transmission grid(2,865,490)— — — (2,865,490)(2,896,710)(2,487,997)
Materials and supplies for power electricity(936)— — — (936)(17,654)(9,349)
(11,791,321)— — — (11,791,321)(10,630,554)(10,594,256)
Manageable costs and expenses
Personnel and management (29.2)(721,764)— (360,033)— (1,081,797)(1,878,332)(977,904)
Pension and healthcare plans (Note 21.2)(178,232)— (81,120)— (259,352)(260,159)(260,197)
Materials(69,902)— (16,980)— (86,882)(102,667)(90,541)
Third-party services (29.3)(795,736)(2,557)(276,015)— (1,074,308)(996,312)(754,551)
Credit losses, provisions and reversals (29.4)(24,165)(100,730)— (220,207)(345,102)(92,235)(717,531)
Other operational costs and expenses, net (29.6)(278,237)(33,834)(48,004)119,233 (240,842)(430,544)(489,318)
(2,068,036)(137,121)(782,152)(100,974)(3,088,283)(3,760,249)(3,290,042)
Other
Depreciation and amortization(1,377,527)— (43,198)(44,753)(1,465,478)(1,382,040)(1,233,097)
Construction cost (29.5)(2,522,908)— — — (2,522,908)(2,319,720)(2,137,188)
(3,900,435)— (43,198)(44,753)(3,988,386)(3,701,760)(3,370,285)
(17,759,792)(137,121)(825,350)(145,727)(18,867,990)(18,092,563)(17,254,583)
29.1. Electricity purchased for resale
12.31.202412.31.202312.31.2022
Purchase of Energy in the Regulated Environment – CCEAR4,009,747 3,658,852 3,538,507 
Itaipu Binacional950,389 980,302 1,460,955 
Electric Energy Trade Chamber – CCEE832,656 431,303 370,207 
Bilateral contracts1,849,268 1,998,640 2,609,713 
Program for incentive to alternative energy sources – Proinfa337,978 370,495 437,461 
Micro and mini generators1,726,602 1,125,857 675,804 
Fair value in the purchase and sale of power36,604 — — 
(-) PIS/Pasep/Cofins taxes on electricity purchased for resale(818,349)(849,259)(995,737)
8,924,895 7,716,190 8,096,910 
29.2. Personnel and management
12.31.202412.31.202312.31.2022
Personnel
Employee compensation557,666 742,449 625,237 
Social charges on payroll186,502 220,148 207,364 
Long-Term Incentive Plan - ILP (Note 27.6)1,531 — — 
Meal and education allowance97,709 109,307 95,229 
Voluntary retirement program (Note 17.1)18,306 610,057 (9,315)
861,714 1,681,961 918,515 
Management
Management fees27,362 17,889 15,606 
Long-Term Incentive Plan - ILP (Note 27.6)4,064 — — 
Social charges on payroll8,766 4,559 3,872 
Other expenses608 261 256 
40,800 22,709 19,734 
Provisions for performance and profit sharing of employees and administrators179,283 173,662 39,655 
1,081,797 1,878,332 977,904 
29.3. Third party services
12.31.2024 12.31.202312.31.2022
Maintenance of electrical system472,011 430,954 311,553 
Maintenance of facilities139,924 117,981 89,741 
Communication, processing and transmission of data119,281 107,818 91,101 
Consumer service / call center104,700 100,574 83,203 
Consulting and audit77,333 81,904 49,882 
Meter reading and bill delivery 60,308 58,734 53,660 
Other services100,751 98,347 75,411 
1,074,308 996,312 754,551 
29.4. Credit losses, provisions and reversals
12.31.202412.31.202312.31.2022
Provision for legal claims (Note 26)222,251 157,668 623,742 
Impairment of assets
  Power generation concession contract (Note 9.3)(3,590)(3,193)9,061 
  Property, plant and equipment – generation segment (Note 15.4)27,755 (174,500)(34,435)
Expected credit losses (Trade accounts and Other receivables)100,730 109,435 124,068 
Tax credits estimated losses (reversal of losses)(2,044)2,825 (4,905)
345,102 92,235 717,531 
29.5. Construction costs
12.31.202412.31.202312.31.2022
Materials 1,519,486 1,409,633 1,227,418 
Third party services785,333 689,886 694,306 
Personnel170,749 184,246 171,369 
Other47,340 35,955 44,095 
2,522,908 2,319,720 2,137,188 
29.6. Other operating costs and expenses, net
12.31.202412.31.202312.31.2022
Financial offset for the use of water resources173,318 152,604 142,270 
Insurance41,111 48,914 41,505 
Advertising and publicity34,546 31,254 28,909 
Collection charge33,831 43,022 47,923 
Compensation30,435 21,699 14,703 
Leasing and rent28,045 30,528 33,316 
Taxes23,358 23,463 59,188 
Aneel inspection fee19,458 18,248 15,683 
Donations, contributions, grants, tax incentives4,434 8,808 6,521 
Fair value of power generation concession assets— — 26,451 
Net losses (gains) in the decommissioning and disposal of assets (29.6.1)(225,683)45,596 35,483 
Other net income, costs and expenses77,989 6,408 37,366 
240,842 430,544 489,318 
29.6.1. Net losses (gains) on decommissioning and disposal of assets
The total presented in the table includes the amount of R$264,434 referring to the gain arising from the sale of unserviceable assets to the concessions of Copel GeT and FDA. The transaction, concluded in September 2024 with the signing of the purchase and sale agreements, was carried out in two blocks: the sale of land and buildings located in Curitiba and the sale of properties located near hydroelectric power plants in the interior of the State of Paraná.
The total value of the commercial operation to sell the assets was R$286,000, of which R$11,440 was received in 2024 and the balance, plus interest and monetary restatement, will be received within 10 years, and may be paid in advance in view of the priority of the sellers in the generation of cash from the projects, as provided for in the contract.
The balance receivable, recorded under the heading of other credits (Note 11), is guaranteed by the fiduciary alienation of the respective properties.