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INTANGIBLE ASSETS (Tables)
 12 Months Ended
Dec. 31, 2022
Intangible Assets  
Schedule of composition of intangible assets
           
  2022 2021
Historical cost Accumulated amortization Residual value Historical cost Accumulated amortization Residual value
In service            
Useful life defined            
Temporary easements 15 (6) 9 15 (5) 10
Onerous concession 14 (10) 4 13 (8) 5
Assets of concession 23,813 (10,258) 13,555 21,476 (9,669) 11,807
Assets of concession - GSF 1,032 (200) 832 1,032 (66) 966
Others

92

(77)

15

78

(74)

4

  24,966 (10,551) 14,415 22,614 (9,822) 12,792
In progress

206

-

206

161

-

161

Net intangible assets

25,172

(10,551)

14,621

22,775

(9,822)

12,953
Schedule of changes in intangible assets
           
  2021 Additions Disposals Amortization Transfers (1) 2022
In service            
Useful life defined            
Temporary easements 10 - - (1) - 9
Onerous concession 5 - - (1) - 4
Assets of concession 11,807 - (57) (817) 2,622 13,555
Assets of concession - GSF 966 - - (134) - 832
Others 4 13 - (3) 1 15
 

12,792

13

(57)

(956)

2,623

14,415

In progress 161 106 - - (61) 206
Net intangible assets

12,953

119

(57)

(956)

2,562

14,621

 

  2020 Additions Disposals Amortization Transfers (1) 2021
In service            
Useful life defined            
Temporary easements 9 - - (1) 2 10
Onerous concession 6 - - (1) - 5
Assets of concession 11,674 - (23) (757) 913 11,807
Assets of concession - GSF - 1,032 - (66) - 966
Others

8

-

-

(4)

-

4

  11,697 1,032 (23) (829) 915 12,792
In progress 113 51 - - (3) 161
Net intangible assets

11,810

1,083

(23)

(829)

912

12,953

 

(1)The transfers were made between concession contract assets to Intangible assets: in 2022 of R$2,448 (R$902 in 2021).

 

  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.
Schedule of amortization rates
     
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 to 20.00 Furniture 10.00

 

The annual average amortization rate is 4.00% and by segment is follows:

Hydroelectric Generation Wind Power Generation Gas Distribution Administration
7.06% 8.81% 3.33% 3.91% 15.82%
Schedule of power plant
       
Power Plant Intangible assets - Right to extension of concession End of concession Extension in years New end of concession
CEMIG Geração Camargos 9 01/05/2046 7 01/03/2053
CEMIG Geração Itutinga 8 01/05/2046 7 01/03/2053
CEMIG Geração Leste -      
Dona Rita - 07/03/2046 4 07/19/2050
Ervalia - 07/03/2046 0.8 04/19/2047
Neblina - 07/03/2046 0.8 04/19/2047
Peti - 01/05/2046 7 01/03/2053
Sinceridade - 07/03/2046 0.7 03/12/2047
Tronqueiras - 01/05/2046 1 12/26/2046
CEMIG Geração Oeste -      
Cajuru (CEMIG) - 01/05/2046 7 01/03/2053
CEMIG Geração Salto Grande 40 01/05/2046 7 01/03/2053
CEMIG Geração Sul 2      
Coronel Domiciano - 07/03/2046 0.8 04/11/2047
Joasal - 01/05/2046 7 01/03/2053
Marmelos - 01/05/2046 7 01/03/2053
Paciencia - 01/05/2046 7 01/03/2053
Piau 1 01/05/2046 7 01/03/2053
CEMIG Geração Três Marias 116 01/05/2046 7 01/03/2053
CEMIG Poço Fundo 1 05/29/2045 7 05/27/2052
CEMIG PCH (Pai Joaquim) - 04/04/2032 0.4 09/14/2032
Horizontes -      
Machado Mineiro - 07/08/2025 1.9 05/21/2027
Rosal 9 05/08/2032 3.6 12/13/2035
Sá Carvalho 40 12/01/2024 1.7 08/27/2026
Total

226

      
Nova Ponte 256 07/23/2025 2.1 08/11/2027
Irapé 105 02/28/2035 2.6 09/18/2037
Power Plant Intangible assets - Right to extension of concession End of concession Extension in years New end of concession
Queimado 19 12/18/2032 1.8 06/26/2034
Sao Bernardo (CEMIG) 1 08/19/2025 1.9 06/27/2027
Emborcação 426 07/23/2025 1.8 05/26/2027
Total CEMIG GT

807

      
Total (R$)

1,033

      
Schedule of power plant offer for tender
 
CEMIG Geração - Plant re-offered for tender Amount
São Simão 783
Miranda 145
Jaguara 237
Volta Grande 157
Total 1,322