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Regulatory Charges | 12 Months Ended
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Dec. 31, 2023
Regulatory Charges |
Regulatory Charges | 22. REGULAT ORY CHARGES
|  | 2023 |  |  | 2022 |
Liabilities |  |  |  |  |  |
Global Reversion Reserve (RGR) |  |  | 28 |  |  |  | 28 |
Energy Development Account (CDE) |  |  | 133 |  |  |  | 127 |
Grantor inspection fee – ANEEL |  |  | 3 |  |  |  | 3 |
Energy Efficiency Program |  |  | 187 |  |  |  | 221 |
Research and development (R&D) |  |  | 150 |  |  |  | 126 |
Energy System Expansion Research |  |  | 5 |  |  |  | 4 |
National Scientific and Technological Development Fund |  |  | 9 |  |  |  | 8 |
Proinfa – Alternative Energy Program |  |  | 9 |  |  |  | 10 |
Royalties for use of water resources |  |  | 11 |  |  |  | 10 |
Emergency capacity charge |  |  | 26 |  |  |  | 26 |
CDE on R&D (1) |  |  | 3 |  |  |  | 3 |
CDE on EEP |  |  | 8 |  |  |  | 4 |
Others |  |  | 5 |  |  |  | 5 |
|  |  | 577 |  |  |  | 575 |
Current liabilities |  |  | 487 |  |  |  | 510 |
Non-current liabilities |  |  | 90 |  |  |  | 65 |
(1) The Energy Efficiency Program (PEE) aims to promote the efficient use of electricity in all sectors of the economy. To this end, concessionaires and permit holders of public electricity distribution services are obliged to invest an annual amount of their net revenue in research and development in the electricity sector. a) Research, development and innovation Every year, electricity distribution, generation and transmission concessionaires and permit holders must allocate 1% of their regulatory net operating revenue to research, development and innovation projects in the electricity sector. The movement of balances is as follows:
|  | Consolidated |
|  |  | 2022 |  |  | Additions |  |  | Expenses |  |  | Investments |  |  | Monetary updating |  |  |  | 2023 |
FNDCT |  |  | 8 |  |  |  | 63 |  |  |  | (62 | ) |  |  | - |  |  |  | - |  |  |  | 9 |
MME |  |  | 4 |  |  |  | 32 |  |  |  | (31 | ) |  |  | - |  |  |  | - |  |  |  | 5 |
R&D (1) |  |  | 126 |  |  |  | 40 |  |  |  | - |  |  |  | (32 | ) |  |  | 16 |  |  |  | 150 |
Total |  |  | 138 |  |  |  | 135 |  |  |  | (93 | ) |  |  | (32 | ) |  |  | 16 |  |  |  | 164 |
|  | Consolidated |
|  |  | 2021 |  |  | Additions |  |  | Expenses |  |  | Investments |  |  | Monetary updating |  |  |  | 2022 |
FNDCT |  |  | 9 |  |  |  | 49 |  |  |  | (50 | ) |  |  | - |  |  |  | - |  |  |  | 8 |
MME |  |  | 4 |  |  |  | 25 |  |  |  | (25 | ) |  |  | - |  |  |  | - |  |  |  | 4 |
R&D (1) |  |  | 112 |  |  |  | 34 |  |  |  | - |  |  |  | (32 | ) |  |  | 12 |  |  |  | 126 |
Total |  |  | 125 |  |  |  | 108 |  |  |  | (75 | ) |  |  | (32 | ) |  |  | 12 |  |  |  | 138 |
(1) The changes in R&D are presented net of services in progress, which amounted to R$6 on December 31, 2023 and R$2 on December 31, 2022.

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