b) Outsourced services


	2019	2018	2017
Meter reading and bill delivery	128	129	142
Communication	69	80	66
Maintenance and conservation of electrical facilities and equipment	404	323	266
Building conservation and cleaning	110	110	108
Contracted labor	17	21	15
Freight and airfares	7	7	8
Accommodation and meals	14	12	13
Security services	18	20	23
Consultant	24	16	16
Maintenance and conservation of furniture and utensils	5	4	4
Information technology	63	59	62
Maintenance and conservation of vehicles	3	2	2
Disconnection and reconnection	70	62	35
Environmental services	14	14	11
Legal services	26	25	22
Legal procedural costs	2	2	3
Tree pruning	46	28	21
Cleaning of power line pathways	61	41	16
Copying and legal publications	21	21	23
Inspection of customer units	14	10	1
Printing of tax invoices and energy bills	–	–	3
Other expenses	123	101	114
	1,239	1,087	974

d) Operating provision (reversals) and adjustments for operating losses


	2019		2018		2017
Estimated losses on doubtful accounts receivables (Note 8)	238		264		248
Estimated losses on other accounts receivables (1)	11		(4	)	27
Estimated losses on accounts receivables from related parties (3) (note 32)	688
Contingency provisions (reversals) (Note 27) (2)
Labor claims	136		42		206
Civil	24		13		27
Tax	1,228		(5	)	7
Environmental	(1	)	1		–
Regulatory	1		(2	)	(3	)
Other	12		2		(6	)
	1,400		51		231
	2,337		311		506
Adjustment for losses
Put option – Sonda	–		–		1
Put option – RME and LEPSA	–		48		231
Put option – SAAG (Note 33)	64		107		116
	64		155		348
	2,401		466		854

(1)	The estimated losses on other accounts receivable are presented in the consolidated Statement of income as operating expenses.
(2)	The provisions for contingencies of the holding company are presented in the consolidated statement of income for the year as operating expenses.
(3)	Estimated losses on accounts receivable from Renova, as a result of the assessment of the jointly-controlled entity credit risk, which deteriorated in the current year.

f) Other operating expenses (revenues), net


	2019	2018	2017
Leasing and rentals (1)	20	93	103
Advertising	9	19	30
Own consumption of energy	21	27	24
Subsidies and donations	40	22	19
Onerous concession	3	3	3
Insurance	12	7	8
CCEE annual charge	6	6	8
Net loss (gain) on deactivation and disposal of assets	92	7	193
Forluz – Administrative running cost	30	28	26
Collection agents	88	78	71
Gain on disposal, Taesa	–	–	(207	)
Fine for violation of service continuity standard	–	–	42
Obligations deriving from investment contracts (2)	32	–	–
Taxes and charges	10	9	–
Other expenses (3)	136	106	63
	499	405	383

(1)	As from January 1, 2019, the amounts related to leasing and rentals are recognized in accordance with IFRS 16, as shown in notes 2.4 and 21. The Company has operational leasing contracts relating, mainly, to vehicles and buildings used in its operational activities. Their amounts are not material in relation to the total costs of the Company. Actual leasing and rentals expenses are related to remaining leasing arrangements and rentals that do not qualify for recognition under IFRS 16.
(2)	This refers to claims under the agreement made between Aliança Geração, Vale S.A. and Cemig. The action is provisioned at the cost of R$98, of which Cemig is responsible for R$32.
(3)	The losses recorded on assets in progress (canceled works) are net of the reversal of the provisions constituted in prior periods. Includes the adjustment of R$22 for impairment of intangible assets.