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Intangible assets (Tables)

12 Months Ended

Dec. 31, 2024

Disclosure of detailed information about intangible assets [abstract]

Schedule of 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

Schedule of changes in intangible assets


			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.

Schedule of 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).

Schedule of piped gas distribution service concession

Schedule of 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).