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27. REVENUE (Tables)
 12 Months Ended
Dec. 31, 2020
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.

 

    2020  

2019

 (Restated)

  

2018

(Restated)

Revenue from supply of energy (a)     26,432       26,928       24,872  
Revenue from use of the electricity distribution systems (TUSD) (b)     3,022       2,722       2,045  
CVA, and Other financial components (c)     455       58       1,973  
Reimbursement of  PIS/Pasep and Cofins over ICMS credits to customers– realization (1)     266       —         —    
Transmission revenue                        
   Transmission operation and maintenance revenue (d)     280       352       343  
   Transmission construction revenue (d) (note 14)     201       312       138  
   Interest revenue arising from the financing component in the transmission contract asset (d) (note 14)     438       328       311  
Generation assets - indemnity revenue     —         —         55  
Distribution construction revenue (e)     1,436       980       802  
Adjustment to expectation of cash flow from indemnifiable financial assets of distribution concession (g)     16       18       —    
Revenue on financial updating of the Concession Grant Fee (h)     347       318       321  
Energy transactions on the CCEE (i)     154       432       217  
Mechanism for the sale of surplus (h)     234       —         —    
Supply of gas     2,011       2,298       1,995  
Fine for violation of service continuity indicator     (51 )     (58 )     (44 )
Recovery of PIS/Pasep and Cofins (note 9)     —         1,428       —    
Other operating revenues (j)     1,709       1,721       1,585  
Deductions on revenue (k)     (11,722 )     (12,351 )     (12,314 )
Net revenue     25,228       25,486       22,299  
(1) For more information, see note 9 from this financial statements.
Schedule of the supply of electricity by type of consumer

This table shows energy supply by type of customer:

 

    GWh (1)   R$
    2020   2019   2018   2020   2019   2018
Residential     10,981       10,538       10,267       9,875       9,668       8,658  
Industrial     12,731       14,873       17,689       4,171       4,760       4,893  
Commercial, services and others     8,571       9,335       8,380       4,979       5,439       4,683  
Rural     3,766       3,795       3,615       2,190       2,058       1,794  
Public authorities     714       905       871       522       654       575  
Public lighting     1,243       1,357       1,384       550       614       585  
Public services     1,362       1,373       1,316       722       725       646  
Subtotal     39,368       42,176       43,522       23,009       23,918       21,834  
Own consumption     34       38       41       —         —         —    
Unbilled revenue     —         —         —         9       134       48  
      39,402       42,214       43,563       23,018       24,052       21,882  
Wholesale supply to other concession holders (2)     13,907       11,920       11,992       3,363       2,943       3,002  
Wholesale supply unbilled, net     —         —         —         51       (67 )     (12 )
Total     53,309       54,134       55,555       26,432       26,928       24,872  
  (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 revenue use distribution system

The total amount of energy transported, in MWh, is as follows:

 

    GWh (1)
    2020   2019
  Industrial       18,612       17,723  
  Commercial       1,300       1,320  
  Rural       32       17  
  Concessionaires       315       341  
  Total       20,259       19,401  
  (1) Data not reviewed by external auditors
Schedule of transmission concession contract

The margin defined for each performance obligation from the transmission concession contract is as follows:

 

    2020   2019   2018
Construction and upgrades revenue     201       312       138  
Construction and upgrades costs     (147 )     (220 )     (96 )
Margin     54       92       42  
Mark-up (%)     36.73 %     41.82 %     43.75 %
Operation and maintenance revenue     279       352       343  
Operation and maintenance cost     (223 )     (388 )     (215 )
Margin     56       (36 )     128  
Mark-up (%)     25,11 %     (9.28 %)     59.53 %
  (1) The negative margin observed in 2019 related to the performance obligation to operate and maintain is due the recognition of the non-recurring tax provision, in the amount of R$135.
Schedule of other operating revenues
j) Other operating revenues
    2020   2019   2018
Charged service     11       17       14  
Services rendered     139       183       188  
Subsidies (1)     1,395       1,266       1,136  
Rental and leasing     164       189       90  
Reimbursement for decontracted supply (2)     —         65       145  
Other     —         1       12  
      1,709       1,721       1,585  
(1) Includes the revenue recognized for the tariff subsidies applied to users of the distribution system, in accordance with the Decree n.7,891/2013, in the amount of R$1,035 in 2020 (R$1,079 in 2019). Includes the subsidies for sources that are subject to incentive, rural, irrigators, public services and the generation sources that are subject to the incentive; and also includes the tariff flag revenue in the amount of R$47 in 2020, recognized because of the creditor position assumed by the Company in CCRBT.
(2) Reimbursement for suspension of energy supply –Renova.
Schedule of deductions from revenue
k) Deductions on revenue

 

    2020  

2019

 (Restated)

  

2018 

(Restated)

Taxes on revenue                        
ICMS     6,098       6,358       5,657  
Cofins     2,214       2,408       2,549  
PIS/Pasep     481       524       553  
Others     5       7       8  
      8,798       9,297       8,767  
Charges to the customer                        
Global Reversion Reserve (RGR)     16       16       19  
Energy Efficiency Program (PEE)     73       69       64  
Energy Development Account (CDE)     2,443       2,448       2,603  
Research and Development (R&D)     43       41       38  
National Scientific and Technological Development Fund (FNDCT)     43       41       38  
Energy System Expansion Research (EPE of MME)     21       20       19  
Customer charges – Proinfa alternative sources program     39       52       40  
Energy services inspection fee     35       30       26  
Royalties for use of water resources     62       43       45  
Customer charges – the ‘Flag Tariff’ system     149       294       655  
      2,924       3,054       3,547  
      11,722       12,351       12,314