CONCESSION CONTRACT ASSETS (Tables)

12 Months Ended

Dec. 31, 2018

Summary of Detailed Information about Concession Contract Assets


	2018		2017
Distribution – Infrastructure assets under construction		518		—
Gas – Infrastructure assets under construction		82		—
Transmission – Indemnity assets incorporated into the Assets Remuneration Base		492		—
Transmission – Assets remunerated by tariff		637		—

		1,729		—

Current		131		—
Non-current		1,598		—

Summary of Changes in Concession Contract Assets

Changes in concession contract assets are as follows:


	Transmission			Distribution			Gas			Total
Balance at December 31, 2017		—			—			—			—

Effects of IFRS 15 first-time adoption (Notes 15 and 19)		1,092			532			90			1,714
Additions (1) (Note 15e)		96			727			70			893
Inflation adjustment		88			—			—			88
Adjustment to expected contract cash flow from the concession		13			—			—			13
Amounts received		(161	)		—			—			(161	)
Transfers to financial assets		—			(27	)		—			(27	)
Transfers to intangible assets		—			(672	)		(78	)		(750	)
Transfers to PP&E		1						—			1
Provision for impairment (2)					(42	)					(42	)

Balance at December 31, 2018		1,129			518			82			1,729

(1)	The additions to distribution assets, of R$ 726, made during 2018, include R$ 26 of capitalized borrowing costs, as presented in Note 22.

(2)

As of December, 31, 2018, the subsidiary Cemig D recognized a provision of R$ 42 for impairment of certain long-term assets in progress. The Company has not identified any additional indications of impairment of its other contract assets, which have defined useful lives. The Company has no contract assets with non-defined useful life.