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EXPENSES BY NATURE - Classified by function (Details) - BRL (R$) R$ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2019 | Dec. 31, 2018 | Dec. 31, 2017
EXPENSES BY NATURE |  |  |
Cost of sales | R$ (35,440,726) | R$ (40,010,100) | R$ (33,312,995)
Selling expenses | (476,339) | (570,431) | (524,965)
General and administrative expenses | (954,117) | (1,082,449) | (1,129,943)
Other operating income | 636,847 | 235,421 | 260,618
Other operating expenses | (187,647) | (270,413) | (168,887)
Impairment of financial assets | (21,044) | (9,914) |
Impairment of non-financial assets |  |  | (1,114,807)
Gains and losses on assets held for sale and sales of interest in subsidiaries |  | (414,507) | (721,682)
Reversal of provision for tax liabilities, net |  |  | 929,711
Total Expenses | R$ (36,443,026) | R$ (42,122,393) | R$ (35,782,950)

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- Definition Gains (losses) on assets held for sale and sales of interest in subsidiaries and associates. + References No definition available. + Details
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- Definition The amount of costs relating to expenses directly or indirectly attributed to the goods or services sold, which may include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, unallocated production overheads and abnormal amounts of production costs of inventories. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 99 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_99&doctype=Standard -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 103 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_103&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The amount of expenses aggregated according to their nature (for example, depreciation, purchases of materials, transport costs, employee benefits and advertising costs), and not reallocated among functions within the entity. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 99 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_99&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The amount of expense relating to general and administrative activities of the entity. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 112 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_112_c&doctype=Standard -URIDate 2019-03-27 + Details
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