Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2017

Summary of Composition of Intangible Assets

a)	Composition of the balance at December 31, 2017 and 2016


	2017							2016
	Historical cost		Accumulated amortization			Residual value		Historical cost		Accumulated amortization			Residual value
In service
Useful life defined
Temporary easements		12		(2	)		10		12		(2	)		10
Paid concession		19		(11	)		8		19		(10	)		9
Assets of concession		17,837		(7,402	)		10,435		16,288		(7,040	)		9,248
Others		82		(65	)		17		77		(59	)		18

		17,950		(7,480	)		10,470		16,396		(7,111	)		9,285
In progress		686		—			686		1,535		—			1,535

Net intangible assets		18,636		(7,480	)		11,156		17,931		(7,111	)		10,820

Summary of Changes in Intangible Assets

b)	Changes in Intangible assets


	2016		Addition		Disposals			Amortization			Transfer (1)			2017
In service
Useful life defined
Temporary easements		10		—		—			—			—			10
Paid concession		9		—		—			(1	)		—			8
Assets of concession		9,248		—		(11	)		(638	)		1,836			10,435
Others		18		—		—			(7	)		6			17

		9,285		—		(11	)		(646	)		1,842			10,470
In progress		1,535		1,105		(8	)		—			(1,946	)		686

Net intangible assets		10,820		1,105		(19	)		(646	)		(104	)		11,156

(1)	The residual balance of the transfers refers to the balances transferred to Financial assets.


	2015		Addition		Special obligations – write-down (1)		Disposals			Amortization			Transfer (2)			2016
In service
Useful life defined
Temporary easements		10		—		—		—			—			—			10
Paid concession		9		—		—		—						—			9
Assets of concession		8,967		6		98		(32	)		(595	)		804			9,248
Others		14		—		—		—			(4	)		8			18

		9,000		6		98		(32	)		(599	)		812			9,285
In progress		1,275		1,157		—		(8	)		—			(889	)		1,535

Net intangible assets		10,275		1,163		98		(40	)		(599	)		(77	)		10,820

(1)

The write-down of a Special Obligation arises from signature of a Debt Recognition Contract by Eletrobras, in the amount of R$ 98, for restitution of amounts calculated in the final settlement of Financing and Subsidy Contracts for the Luz Para Todos (‘Light for All’) program, with funds from the CDE account, and return of funds related to the Global Reversion Reserve (RGR).

(2)	The residual balance of the transfers refers to the balances transferred to Financial assets.


	2014		Additions		Transfer of assets to Aliança Geração de Energia			Disposals			Amortization			Transfer from Financial to Intangible on renewal of concessions(*)		Transfers			2015
In service
Useful life defined
Temporary easements		12		—		(2	)		—			—			—		—			10
Paid concession		24		—		(13	)		—			(2	)		—		—			9
Assets of concession		2,223		8		—			(21	)		(512	)		7,162		107			8,967
Other		17		—		1			—			(5	)		—		1			14

		2,276		8		(14	)		(21	)		(519	)		7,162		108			9,000
In progress		1,103		1,108		—			(17	)		—			—		(919	)		1,275

Net intangible assets		3,379		1,116		(14	)		(38	)		(519	)		7,162		(811	)		10,275

(*)	See comments in Note 15.