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Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2023

Intangible Assets

Schedule of Composition of Intangible Assets


		2023												2022
		Historical cost				Accumulated amortization				Residual value				Historical cost				Accumulated amortization				Residual value
In service
Useful life defined
Temporary easements			15				(7	)			8				15				(6	)			9
Onerous concession			14				(10	)			4				14				(10	)			4
Assets of concession			25,217				(10,933	)			14,284				23,813				(10,258	)			13,555
Assets of concession - GSF			1,031				(334	)			697				1,032				(200	)			832
Others			139				(79	)			60				92				(77	)			15

			26,416				(11,363	)			15,053				24,966				(10,551	)			14,415
In progress			196				-				196				206				-				206

Net intangible assets			26,612				(11,363	)			15,249				25,172				(10,551	)			14,621

Schedule of Changes in Intangible Assets

Changes in Intangible assets are as follow:


		2022				Additions				Disposals				Amortization				Transfers (1)				2023
In service
Useful life defined
Temporary easements			9				-				-				(1	)			-				8
Onerous concession			4				-				-				-				-				4
Assets of concession			13,555				3				(81	)			(914	)			1,721				14,284
Assets of concession - GSF			832				-				-				(135	)			-				697
Others			15				26				(10	)			(5	)			34				60

			14,415				29				(91	)			(1,055	)			1,755				15,053
In progress			206				158				(3	)			-				(165	)			196

Net intangible assets			14,621				187				(94	)			(1,055	)			1,590				15,249


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

Schedule of Amortization Rates

The main amortization rates, which take into account the useful life that management expects for the asset, and reflect the expected pattern of their consumption, are as follows:


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 4.01% and by segment is follows:


Hydroelectric Generation	Wind Power Generation	Gas	Distribution		Administration
7.03%	8.81%	3.33%	3.90%		16.26%

Schedule of Power Plant Offer for Tender

The amounts calculated are:


Plant re-offered for tender		Amount
São Simão			783
Miranda			146
Jaguara			237
Volta Grande			157

Total			1,323