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RECEIVABLES FROM CUSTOMERS, TRADERS AND CONCESSION HOLDERS | 12 Months Ended
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Dec. 31, 2021
RECEIVABLES FROM CUSTOMERS, TRADERS AND CONCESSION HOLDERS |
| 8. | RECEIVABLES FROM CUSTOMERS, TRADERS AND CONCESSION HOLDERS
Schedule of trade and other receivables
|  | Balances not yet due |  | Up to 90 days past due |  | More than 91 up to 360 days past due |  | More than 361 days past due |  | 2021 |  | 2020
Billed supply |  |  | 1,765 |  |  |  | 720 |  |  |  | 455 |  |  |  | 470 |  |  |  | 3,410 |  |  |  | 3,125 |
Unbilled supply |  |  | 930 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 930 |  |  |  | 1,145 |
Other concession holders — wholesale supply |  |  | 20 |  |  |  | 30 |  |  |  | 1 |  |  |  | 1 |  |  |  | 52 |  |  |  | 50 |
Other concession holders — wholesale supply, unbilled |  |  | 265 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 265 |  |  |  | 260 |
CCEE (Power Trading Chamber) |  |  | 72 |  |  |  | 96 |  |  |  | — |  |  |  | 1 |  |  |  | 169 |  |  |  | 210 |
Concession Holders — power transport |  |  | 63 |  |  |  | 16 |  |  |  | 13 |  |  |  | 78 |  |  |  | 170 |  |  |  | 161 |
Concession Holders — power transport, unbilled |  |  | 319 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 319 |  |  |  | 295 |
(–) Provision for doubtful receivables |  |  | (201 | ) |  |  | (35 | ) |  |  | (88 | ) |  |  | (509 | ) |  |  | (833 | ) |  |  | (712 | )
|  |  | 3,233 |  |  |  | 827 |  |  |  | 381 |  |  |  | 41 |  |  |  | 4,482 |  |  |  | 4,534 |
Current assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 4,430 |  |  |  | 4,373 |
Non-current assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 52 |  |  |  | 161 |
The Company’s exposure to credit risk related to customers and traders is provided in Note 31. The provision for expected credit losses of accounts receivable is considered to be sufficient to cover any potential losses in the realization of accounts receivable, and the breakdown by type of customers is as follows: Schedule of provision for allowance for doubtful accounts
|  | 2021 |  | 2020
Residential |  |  | 221 |  |  |  | 110 |
Industrial |  |  | 185 |  |  |  | 188 |
Commercial, services and others |  |  | 220 |  |  |  | 190 |
Rural |  |  | 34 |  |  |  | 30 |
Public authorities |  |  | 45 |  |  |  | 83 |
Public lighting |  |  | 2 |  |  |  | 2 |
Public services |  |  | 38 |  |  |  | 35 |
Charges for use of the network (TUSD) |  |  | 88 |  |  |  | 74 |
|  |  | 833 |  |  |  | 712 |
Considering the pandemic effects on levels of delinquency and the emergence of new factors such as the vaccination progress in the country, mutations of the virus, and changes in government support policy, the Company, taking into account the changes in 2020 and 2021, believes that the current assumptions represent its best estimate, at this moment, for expected losses on doubtful receivables for the year ended on December 31, 2021. On July 31, 2020 Cemig D filed an application to the tax authority of State of Minas Gerais to offset debts for energy consumption and service owed by the direct and indirect administrations of Minas Gerais State, using amounts of ICMS tax payable, under Article 3 of Minas Gerais State Decree 47,908/2020, which regulated State Law 47,891/2020. The debts from the State of Minas Gerais that qualify for offset are those past due on June 30, 2019, an amount of R$222. Following ratification by the State Finance Secretary and formalization of the Debt Recognition Agreement, occurred on March 31, 2021, offsetting began in April 2021. Up to December 31 2021, 9 (nine) out of 21 (twenty-one) installments, in the amount of R$11 each were offset, remaining outstanding R$127. The offsetting is expected to occur on monthly basis, in this amount, up to December 2022. Changes in the provision for expected credit losses of accounts receivable in 2021, 2020 and 2019 are as follows: Schedule of changes in provision for doubtful accounts
Balance at December 31, 2018 |  |  | 751 |
Additions, net |  |  | 238 |
Disposals |  |  | (179 | )
Balance at December 31, 2019 |  |  | 810 |
Additions, net |  |  | 146 |
Disposals |  |  | (244 | )
Balance at December 31, 2020 |  |  | 712 |
Additions, net (Note 28) |  |  | 144 |
Disposals |  |  | (23 | )
Balance at December 31, 2021 |  |  | 833 |

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- Definition The disclosure of trade and other receivables. [Refer: Trade and other receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_10_e&doctype=Standard -URIDate 2021-03-24 + Details
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