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18. INTANGIBLE ASSETS (Tables) | 12 Months Ended
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Dec. 31, 2020
Disclosure of detailed information about intangible assets [abstract] |
Schedule of composition of intangible assets | The composition of the balance at December 31, 2020 and 2019 is as follow:
|  | 2020 |  |  | 2019 |
|  | Historical cost |  |  | Accumulated amortization |  |  | Residual value |  |  | Historical cost |  |  | Accumulated amortization |  |  | Residual value |
In service |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Useful life defined |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Temporary easements |  |  | 13 |  |  |  | (4 | ) |  |  | 9 |  |  |  | 12 |  |  |  | (4 | ) |  |  | 8 |
Onerous concession |  |  | 19 |  |  |  | (13 | ) |  |  | 6 |  |  |  | 20 |  |  |  | (13 | ) |  |  | 7 |
Assets of concession (1) |  |  | 20,781 |  |  |  | (9.107 | ) |  |  | 11,674 |  |  |  | 20,039 |  |  |  | (8,522 | ) |  |  | 11,517 |
Others |  |  | 78 |  |  |  | (70 | ) |  |  | 8 |  |  |  | 77 |  |  |  | (67 | ) |  |  | 10 |
|  |  | 20,891 |  |  |  | (9,194 | ) |  |  | 11,697 |  |  |  | 20,148 |  |  |  | (8,606 | ) |  |  | 11,542 |
In progress |  |  | 113 |  |  |  | — |  |  |  | 113 |  |  |  | 82 |  |  |  | — |  |  |  | 82 |
Net intangible assets |  |  | 21,004 |  |  |  | (9,194 | ) |  |  | 11,810 |  |  |  | 20,230 |  |  |  | (8,606 | ) |  |  | 11,624
(1) | The rights of authorization to generate wind power granted to the subsidiary Parajuru and Volta do Rio, at the net value of R$128, and of the gas distribution concession, granted to Gasmig, valued at R$412, are classified in the consolidated statement of financial position under intangibles assets and are amortized by the straight-line method, for the period of the concessions.
Schedule of changes in intangible assets | Changes in Intangible assets are as follow:
|  | 2019 |  |  | Additions |  |  | Disposals (1) |  |  | Amortization |  |  | Transfers (2) |  |  | 2020 |
In service |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Useful life defined |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Temporary easements |  |  | 8 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1 |  |  |  | 9 |
Onerous concession |  |  | 7 |  |  |  | — |  |  |  | — |  |  |  | (1 | ) |  |  | — |  |  |  | 6 |
Assets of concession |  |  | 11,517 |  |  |  | — |  |  |  | (24 | ) |  |  | (738 | ) |  |  | 919 |  |  |  | 11,674 |
Others |  |  | 10 |  |  |  | — |  |  |  | — |  |  |  | (5 | ) |  |  | 3 |  |  |  | 8 |
|  |  | 11,542 |  |  |  | — |  |  |  | (24 | ) |  |  | (744 | ) |  |  | 923 |  |  |  | 11,697 |
In progress |  |  | 82 |  |  |  | 41 |  |  |  | — |  |  |  | — |  |  |  | (10 | ) |  |  | 113 |
Net intangible assets |  |  | 11,624 |  |  |  | 41 |  |  |  | (24 | ) |  |  | (744 | ) |  |  | 913 |  |  |  | 11,810 |
(1) | This includes the impairment reversal, in the amount of R$14, recognized in the Income Statement under “Other expenses”, as a result of the test of impairment of intangible assets, relating to the authorization for wind power generation granted to Volta do Rio, on December 31, 2020. More information is available on this note.
(2) | The transfers were made between Intangible assets, concession contract assets, financial assets and property, plant and equipment are as follows: (1) R$906 from concession contract assets to intangible assets; (2) R$2 from property, plant and equipment to intangible assets; and (3) R$5 from concession financial asset to intangible assets.
|  | 2018 |  | Additions |  | Disposals (1) |  | Amortization |  | Transfers (2) |  | 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) | 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 power generation granted to Volta do Rio, recognized in 2018 as part of the its 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.
(2) | The transfers were made between Intangible assets, concession contract assets and property, plant and equipment are 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.
|  | 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
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 4.05%. The segregation by activity is as follows:
Hydroelectric Generation |  | Wind Power Generation |  | Gas |  | Distribution |  | Administration
| 9.06 | % |  |  | 8.88 | % |  |  | 3.48 | % |  |  | 3.90 | % |  |  | 15.74 | %
Schedule of based on the data supplied | Based on the data supplied by CCEE to Aneel, the Company’s plants will have the right to the following periods of extension:
Power plant |  | Physical Guarantee (average MW) |  | Concession extension (months)
Emboração |  |  | 500 |  |  |  | 23 |
Nova Ponte |  |  | 270 |  |  |  | 25 |
Sá Carvalho |  |  | 56 |  |  |  | 22 |
Rosal |  |  | 29 |  |  |  | 46 |
Others (1) |  |  | 399 |  |  |  | — |
(1) | Includes 11 power plants, of which 7 are owned by Cemig GT, 1 is owned by Cemig PCH and 3 are owned by Horizontes. The average concession extension in months varies between 1 and 84 months.

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