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Operating Costs and Expenses (Tables)

12 Months Ended

Dec. 31, 2017

Analysis of income and expense [abstract]

Summary of Operating Costs and Expenses


		2017				2016				2015
Personnel (a)			1,627				1,643				1,435
Employees’ and managers’ profit sharing			5				7				137
Post-retirement benefits – Note 23			(229	)			345				156
Materials			61				58				154
Raw materials and inputs for production of energy			10				—				—
Outsourced services (b)			974				867				899
Energy bought for resale (c)			10,919				8,273				9,542
Depreciation and amortization			850				834				835
Operating provisions (d)			854				704				1,401
Charges for use of the national grid			1,174				947				999
Gas bought for resale			1,071				878				1,051
Construction costs (e)			1,119				1,193				1,252
Other operating expenses, net (f)			383				155				426

			18,818				15,904				18,287

Summary of Outsourced Services

b)	Outsourced services


		2017				2016				2015
Meter reading and bill delivery			142				140				122
Communication			66				55				64
Maintenance and conservation of electrical facilities and equipment			266				246				238
Building conservation and cleaning			108				97				100
Contracted labor			15				13				6
Freight and airfares			8				7				10
Accommodation and meals			13				13				17
Security services			23				25				28
Consultancy			16				15				17
Maintenance and conservation of furniture and utensils			4				4				4
Information technology			62				49				42
Maintenance and conservation of vehicles			2				8				11
Disconnection and reconnection			35				7				26
Environment			11				19				22
Legal services			22				26				21
Legal procedural costs			3				4				3
Tree pruning			21				14				23
Cleaning of power line pathways			16				8				30
Copying and legal publications			23				16				14
Inspection of customer units			1				1				4
Printing of tax invoices and energy bills			3				3				4
Other expenses			114				97				93

			974				867				899

Summary of Electricity Purchased for Resale

c)	Energy purchased for resale


		2017				2016				2015
Supply from Itaipu Binacional			1,243				1,144				1,734
Physical guarantee quota contracts			461				537				252
Quotas for Angra I and II nuclear plants			244				217				200
Spot market			1,498				761				935
Proinfa Program			303				323				253
‘Bilateral’ contracts			385				292				326
Energy acquired in Regulated Market auctions			3,555				2,540				3,978
Energy acquired in the Free Market			4,283				3,279				2,762
Pasep and Cofins credits			(1,053	)			(820	)			(898	)

			10,919				8,273				9,542

Summary of Operating Provisions (Reversals)

d)	Operating provisions (reversals)


		2017				2016				2015
Estimated losses on doubtful receivables			248				382				175
Estimated losses on other accounts receivables			27				40				—
Contingency provisions (reversals)
Labor claims			206				120				4
Civil			27				30				22
Tax			7				2				(4	)
Environmental			—				—				(1	)
Regulatory			(3	)			—				10
Other			(6	)			31				(3	)

			231				183				28

			506				605				203

Adjustment for losses
Put option – Parati (Note 30)			231				55				1,079
Put option – SAAG (Note 30)			116				49				119
Put option – Sonda (Note 30)			1				(5	)			—

			348				99				1,198

			854				704				1,401

Summary of Construction Cost

e)

Construction cost


		2017				2016				2015
Personnel and managers			36				58				65
Materials			550				534				521
Outsourced services			406				448				504
Others			127				153				162

			1,119				1,193				1,252

Summary of Other Operating Expenses (Revenues), Net

f)

Other operating expenses (revenues), net


		2017				2016				2015
Leasing and rentals			103				112				102
Advertising			30				13				11
Own consumption of energy			24				22				21
Subsidies and donations			19				17				31
Paid concession			3				3				7
Insurance			8				9				9
CCEE annual charge			8				8				8
Net loss (gain) on deactivation and disposal of assets			193				112				30
Forluz – Administrative running cost			26				25				22
Collection agents			71				70				71
Gain on disposal, Taesa			(207	)			(181	)			—
Gain on disposal, Transchile			—				(134	)			—
Loss on investment			9				—				—
Other expenses			96				79				114

			383				155				426