XML 199 R63.htm IDEA: XBRL DOCUMENT
v3.20.1

20. INTANGIBLE ASSETS (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2019
Disclosure of detailed information about intangible assets [abstract] |
Schedule of composition of intangible assets | The composition of the balance at December 31, 2019 and 2018 is as follow:
|  | 2019 |  |  |  | 2018 |
|  | Historical cost |  |  |  | Accumulated amortization |  |  |  | Residual value |  |  |  | Historical cost |  |  |  | Accumulated amortization |  |  |  | Residual value |
In service |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Useful life defined |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Temporary easements |  | 12 |  |  |  | (4 | ) |  |  | 8 |  |  |  | 11 |  |  |  | (3 | ) |  |  | 8 |
Onerous concession |  | 20 |  |  |  | (13 | ) |  |  | 7 |  |  |  | 19 |  |  |  | (12 | ) |  |  | 7 |
Assets of concession (1) |  | 20,039 |  |  |  | (8,522 | ) |  |  | 11,517 |  |  |  | 18,674 |  |  |  | (7,994 | ) |  |  | 10,680 |
Others |  | 77 |  |  |  | (67 | ) |  |  | 10 |  |  |  | 85 |  |  |  | (66 | ) |  |  | 19 |
|  | 20,148 |  |  |  | (8,606 | ) |  |  | 11,542 |  |  |  | 18,789 |  |  |  | (8,075 | ) |  |  | 10,714 |
In progress |  | 82 |  |  |  | – |  |  |  | 82 |  |  |  | 63 |  |  |  | – |  |  |  | 63 |
Net intangible assets |  | 20,230 |  |  |  | (8,606 | ) |  |  | 11,624 |  |  |  | 18,852 |  |  |  | (8,075 | ) |  |  | 10,777 |
(1) | The rights of authorization to generate wind energy granted to Parajuru and Volta do Rio, valued at R$ 127, and of the gas distribution concession, granted to Gasmig, valued at R$ 426, are classified in the consolidated balance sheet under Intangibles. These concession assets are amortized by the straight-line method, for the period of the concession.
Schedule of changes in intangible assets | Changes in Intangible assets are as follow:
|  | 2018 |  |  |  | Additions |  |  |  | Disposals (2) |  |  |  | Amortization |  |  |  | Transfers (1) |  |  |  | 2019 |
In service |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Useful life defined |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Temporary easements |  | 9 |  |  |  | – |  |  |  | – |  |  |  | (1 | ) |  |  | – |  |  |  | 8 |
Onerous concession |  | 7 |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | 7 |
Assets of concession |  | 10,680 |  |  |  | 891 |  |  |  | (41 | ) |  |  | (698 | ) |  |  | 685 |  |  |  | 11,517 |
Others |  | 18 |  |  |  | 7 |  |  |  | – |  |  |  | (5 | ) |  |  | (10 | ) |  |  | 10 |
|  | 10,714 |  |  |  | 898 |  |  |  | (41 | ) |  |  | (704 | ) |  |  | 675 |  |  |  | 11,542 |
In progress |  | 63 |  |  |  | 36 |  |  |  | – |  |  |  | – |  |  |  | (17 | ) |  |  | 82 |
Net intangible assets |  | 10,777 |  |  |  | 934 |  |  |  | (41 | ) |  |  | (704 | ) |  |  | 658 |  |  |  | 11,624 |
(1) | The transfers were made between Intangible assets, concession contract assets and property, plant and equipment as follows: (1) R$685 from concession contract assets to intangible assets; (2) (R$4) from intangible assets to property, plant and equipment and; and (3) (R$23) from intangible assets to concession financial assets.
(2) | This includes the impairment, in the amount of R$ 22 recognized in the Income Statement under “Other expenses”. The test of impairment of intangible assets, relating to the authorization for wind generation granted to Volta do Rio, recognized in 2018 as part of the business combination, arises from non- achievement of the operational performance expected in 2019 for the wind generation assets of the subsidiary. The Value in Use of the assets was calculated based on the projection of future expected cash flows for the operation of the assets of the subsidiary, brought to present value by the weighted average cost of capital defined for the company’s activity, using the Firm Cash Flow (FCFF) methodology.
|  | 2017 |  |  |  | Assets arising from business combination |  |  |  | Additions |  |  |  | Disposals |  |  |  | Effects of first-time adoption of IFRS 15 |  |  |  | Amortization |  |  |  | Transfer to Held for sale |  |  |  | Transfers |  |  |  | 2018 |
In service |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Useful life defined |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Temporary easements |  | 10 |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | (1 | ) |  |  | – |  |  |  | – |  |  |  | 9 |
Onerous concession |  | 8 |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | (1 | ) |  |  | – |  |  |  | – |  |  |  | 7 |
Assets of concession |  | 10,435 |  |  |  | 162 |  |  |  | – |  |  |  | (23 | ) |  |  | – |  |  |  | (668 | ) |  |  | – |  |  |  | 774 |  |  |  | 10,680 |
Others |  | 17 |  |  |  | 4 |  |  |  | 1 |  |  |  | – |  |  |  | – |  |  |  | (5 | ) |  |  | (7 | ) |  |  | 8 |  |  |  | 18 |
|  | 10,470 |  |  |  | 166 |  |  |  | 1 |  |  |  | (23 | ) |  |  | – |  |  |  | (675 | ) |  |  | (7 | ) |  |  | 782 |  |  |  | 10,714 |
In progress |  | 686 |  |  |  | – |  |  |  | 33 |  |  |  | (4 | ) |  |  | (621 | ) |  |  | – |  |  |  | – |  |  |  | (31 | ) |  |  | 63 |
Net intangible assets |  | 11,156 |  |  |  | 166 |  |  |  | 34 |  |  |  | (27 | ) |  |  | (621 | ) |  |  | (675 | ) |  |  | (7 | ) |  |  | 751 |  |  |  | 10,777 |
|  | 2016 |  |  |  | Additions |  |  |  | Disposals |  |  |  | Amortization |  |  |  | Transfers (1) |  |  |  | 2017 |
In service |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Useful life defined |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Temporary easements |  | 10 |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | 10 |
Onerous 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) | Balances transferred to financial assets.
Schedule of disclosure of intangible assets principal amortization rates | The main amortization rates, which take into account the useful life that management expects for the asset, and reflect the expected pattern of their consumption, are as follows:
Energy |  | (%) |  |  |  | Administration |  | (%) |
System cable – below 69 KV |  | 6.67 |  |  |  | Software |  | 20.00 |
System cable – below 69 KV |  | 3.57 |  |  |  | Vehicles |  | 14.29 |
Structure – Posts |  | 3.57 |  |  |  | General equipment |  | 6.25 |
Overhead distribution transformer |  | 4.00 |  |  |  | Buildings |  | 3.33 |
Circuit breaker – up to 69 kV |  | 3.03 |  |  |  |  |  |  |
Capacitor bank – up to 69 kV |  | 6.67 |  |  |  |  |  |  |
Voltage regulator – up to 69 kV |  | 4.35 |  |  |  |  |  |  |
Gas |  | (%) |  |  |  | Administration |  | (%) |
Tubing |  | 3.33 |  |  |  | Software |  | 20.00 |
Buildings, works and improvements |  | 4.00 |  |  |  | Vehicles |  | 20.00 |
Improvements in leased properties |  | 10.00 |  |  |  | Data processing equipment |  | 20.00 |
Machinery and equipment |  | 5.00 a 20.00 |  |  |  | Furniture |  | 10.00 |
The annual average amortization rate is 4.01%:
Hydroelectric Generation | Wind Power Generation | Gas | Distribution | Administration
19.74 | 16.90 | 2.87 | 3.88 | 16.03

X
- Definition Disclosure of intangible assets principal amortization rates. + References No definition available. + Details
Name: | cig_DisclosureOfIntangibleAssetsPrincipalAmortizationRatesExplanatory
Namespace Prefix: | cig_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of detailed information about intangible assets. [Refer: Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2019-01-01 -Paragraph 118 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=38&code=ifrs-tx-2019-en-r&anchor=para_118&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_DisclosureOfIntangibleAssetsAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of the reconciliation of changes in intangible assets and goodwill. [Refer: Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2019-01-01 -Paragraph 118 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=38&code=ifrs-tx-2019-en-r&anchor=para_118&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration