Disclosure Of Operating Costs And Expenses [abstract]

b)	Outsourced services

	2020		2019		2018
Meter reading and bill delivery		127		128		129
Communication		71		69		80
Maintenance and conservation of electrical facilities and equipment		443		404		323
Building conservation and cleaning		108		110		110
Contracted labor		9		17		21
Freight and airfares		2		7		7
Accommodation and meals		9		14		12
Security services		19		18		20
Consultant		41		24		16
Maintenance and conservation of furniture and utensils		6		5		4
Information technology		80		63		59
Maintenance and conservation of vehicles		2		3		2
Disconnection and reconnection		39		70		62
Environmental services		10		14		14
Legal services		21		28		27
Tree pruning		48		46		28
Cleaning of power line pathways		75		61		41
Copying and legal publications		17		21		21
Inspection of customer units		35		14		10
Other expenses		103		123		101
		1,265		1,239		1,087

Schedule of operating provision (reversals) and adjustments for operating losses

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

	2020		2019		2018
Estimated losses on doubtful accounts receivables (Note 8) (1)		147		238		264
Estimated losses on other accounts receivables (2)		—		11		(4	)
Estimated losses on accounts receivables from related parties (3) (note 30)		37		688		—

Contingency provisions (reversals) (Note 25) (4)
Labor claims		46		136		42
Civil		43		24		13
Tax (5)		75		1,228		(5	)
Other		22		12		1
		186		1,400		51
		370		2,337		311
Adjustment for losses
Put option – RME and LEPSA		—		—		48
Put option – SAAG (Note 31)		53		64		107
		53		64		155
		423		2,401		466

(1)	The expected losses on receivables are presented as selling expenses in the Statement of Income.

(2)	The estimated losses on other accounts receivable are presented in the consolidated Statement of income as operating expenses.

(3)	Estimated losses on accounts receivable from Renova, as a result of the assessment of the jointly-controlled entity credit risk.

(4)	The provisions for contingencies of the holding company are presented in the consolidated statement of income for the year as operating expenses.

(5)

The provision recognized in 2019 is due to the Company’s reassessment, based on the opinion of its legal advisers, of the probability of loss in legal actions disputing social security contributions on the payments of profit-sharing to its employees from 1999 to 2016. For more information, see note 25.

Schedule of other operating expenses (revenues), net

f)	Other operating expenses (revenues), net

	2020			2019 (Restated)		2018
Leasing and rentals		11			20		93
Advertising		7			9		19
Own consumption of energy		24			21		27
Subsidies and donations		22			40		22
Onerous concession		3			3		3
Insurance		25			12		7
CCEE annual charge		6			6		6
Net loss (gain) on deactivation and disposal of assets		81			88		7
Forluz – Administrative running cost		30			30		28
Collection agents		86			88		78
Obligations deriving from investment contracts (1)		9			32		—
Taxes and charges		7			10		9
Other expenses (2)		(14	)		135		106
		297			494		405

(1)

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$119 (R$98 on December 31, 2019), of which Cemig is responsible for R$41 (R$32 on December 31, 2019).

(2)

Includes the impairment loss recognized for intangible asset relating to the authorization for wind power generation granted to Volta do Rio in the amount of R$22.