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Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2024

Intangible Assets

Schedule of Composition of Intangible Assets

			Dec. 31, 2024						Dec. 31, 2023
	Historical cost		Accumulated amortization		Net value		Historical cost		Accumulated amortization		Net value
In service
Useful life defined
Temporary easements	15		(8)		7		15		(7)		8
Onerous concession	14		(11)		3		14		(10)		4
Assets of concession	27,594		(11,766)		15,828		25,217		(10,933)		14,284
Assets of concession - GSF	1,031		(467)		564		1,031		(334)		697
Others	174		(90)		84		139		(79)		60
	28,828		(12,342)		16,486		26,416		(11,363)		15,053
In progress	320		-		320		196		-		196
Net intangible assets	29,148		(12,342)		16,806		26,612		(11,363)		15,249

Schedule of Changes in Intangible Assets

	Dec. 31, 2023		Additions		Disposals		Amortization		Transfers (1)		Dec. 31, 2024
In service
Useful life defined
Temporary easements	8		-		-		(1)		-		7
Onerous concession	4		-		-		(1)		-		3
Assets of concession	14,284		24		(62)		(1,000)		2,582		15,828
Assets of concession - GSF	697		-		-		(133)		-		564
Others	60		10		-		(11)		25		84
	15,053		34		(62)		(1,146)		2,607		16,486
In progress	196		214		-		-		(90)		320
Net intangible assets	15,249		248		(62)		(1,146)		2,517		16,806

(1)	The transfers were made between concession contract assets to Intangible assets: in 2024 of R$2,517 (R$1,590 in 2023).

		Dec. 31, 2022			Additions			Disposals			Amortization			Transfers (1)			Dec. 31, 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

(1)	The transfers were made between concession contract assets to Intangible assets: R$1,590 in 2023 (R$2,448 in 2022).

		Dec. 31, 2021			Additions			Disposals			Amortization			Transfers (1)			Dec. 31, 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

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

Schedule of Amortization Rates

The main amortization rates 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 4.03% and by segment is follows:

Hydroelectric Generation	Wind Power Generation	Gas	Distribution		Administration
20.75%	5.78%	3.41%	3.92%		15.69%

Schedule of Power Plant Offer for Tender

Plant re-offered for tender		Amount
São Simão			783
Miranda			146
Jaguara			237
Volta Grande			157
Total			1,323