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29. REVENUE (Tables)

12 Months Ended

Dec. 31, 2019

Revenue [abstract]

Schedule of net operating revenue

Revenues are measured at the fair value of the consideration received or to be received and are recognized on a monthly basis as and when: (i) Rights and obligations of the contract with the customer are identified; (ii) the performance obligation of the contract is identified; (iii) the price for each transaction has been determined; (iv) the transaction price has been allocated to the performance obligations defined in the contract; and (v) the performance obligations have been complied.

		2019				2018				2017
Revenue from supply of energy(a)		26,928				24,872				23,701
Revenue from use of the electricity distribution systems (TUSD) (b)		2,722				2,045				1,611
CVA, and Other financial components (c)		58				1,973				988
Transmission revenue
Transmission concession revenue (d)		504				411				371
Transmission construction revenue (e)		220				96				25
Transmission assets - indemnity revenue (f)		156				250				373
Generation assets - Indemnity Revenue		–				55				271
Distribution construction revenue (e)		980				802				1,094
Adjustment to expectation of cash flow from indemnifiable financial assets of distribution concession (g)		18				–				9
Revenue on financial updating of the Concession Grant Fee (h)		318				321				317
Energy transactions on the CCEE (i)		432				217				860
Supply of gas		2,298				1,995				1,759
Fine for violation of service continuity indicator (1)		(58	)			(44	)			–
Recovery of PIS/Pasep and Cofins (note 10)		1,428				–				–
Other operating revenues (j)		1,722				1,585				1,484
Deductions on revenue (k)		(12,336	)			(12,312	)			(11,151	)
Net operating revenue		25,390				22,266				21,712

(1) As from January 1, 2018 these amounts began to be recognized as a reduction of revenue, rather than as operational expenses, as per the change contained in IFRS 15.

Schedule of the supply of electricity by type of consumer

This table shows energy supply by type of customer:

		GWh (1)												R$
		2019				2018				2017				2019				2018				2017
Residential		10,538				10,267				10,008				9,668				8,658				7,842
Industrial		16,024				17,689				17,761				4,760				4,893				4,907
Commercial, services and others		9,567				8,380				7,507				5,439				4,683				4,342
Rural		3,795				3,615				3,651				2,058				1,794				1,629
Public authorities		905				871				866				654				575				532
Public lighting		1,357				1,384				1,367				614				585				537
Public services		1,372				1,316				1,301				725				646				589
Subtotal		43,558				43,522				42,461				23,918				21,834				20,378
Own consumption		38				41				37				–				–				–
Unbilled revenue										–				134				48				61
		43,596				43,563				42,498				24,052				21,882				20,439
Wholesale supply to other concession holders (2)		11,448				11,992				12,777				2,943				3,002				1,727
Wholesale supply unbilled, net		–				–				–				(67	)			(12	)			1,535
Total		55,044				55,555				55,275				26,928				24,872				23,701

(1)	Data not audited by external auditors.
(2)	Includes a CCEAR (Regulated Market Sales Contract), ‘bilateral contracts’ with other agents, and the revenues from management of generation assets (GAG) for the 18 hydroelectric plants of Lot D of Auction no 12/2015.

Schedule of other operating revenues

j) Other operating revenues

		2019				2018				2017
Charged service		17				14				10
Telecoms services		–				–				149
Services rendered		183				188				156
Subsidies (1)		1,266				1,136				1,034
Rental and leasing		189				90				121
Reimbursement for decontracted supply		65				145				-
Other		2				12				14
		1,722				1,585				1,484

(1)	Revenue recognized for the tariff subsidies applied to users of distribution and transmission services, including low income tariff incentive refunded by Eletrobras.

Schedule of deductions from revenue

k) Deductions on revenue


		2019				2018				2017
Taxes on revenue
ICMS		6,358				5,657				5,847
Cofins		2,395				2,547				2,237
PIS/Pasep		521				553				455
Others		8				8				8
		9,282				8,765				8,547
Charges to the customer
Global Reversion Reserve (RGR)		16				19				17
Energy Efficiency Program (PEE)		69				64				56
Energy Development Account (CDE)		2,448				2,603				1,822
Research and Development (R&D)		41				38				38
National Scientific and Technological Development Fund (FNDCT)		41				38				38
Energy System Expansion Research (EPE of MME)		20				19				19
Customer charges – Proinfa alternative sources program		52				40				39
Energy services inspection fee		30				26				29
Royalties for use of water resources		43				45				92
Customer charges – the ‘Flag Tariff’ system		294				655				454
		3,054				3,547				2,604
		12,336				12,312				11,151