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EXPENSES BY NATURE - Classified by function (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
EXPENSES BY NATURE
Cost of sales	R$ (63,661,156)	R$ (57,527,721)	R$ (37,884,102)
Selling expenses	(733,026)	(715,830)	(512,950)
General and administrative expenses	(1,454,592)	(1,390,121)	(1,017,435)
Other operating income	246,313	979,760	1,763,684
Other operating expenses	(210,042)	(460,029)	(645,985)
Eletrobras compulsory loan recovery		1,391,280
Results in operations with subsidiary and joint ventures		(162,913)
Impairment of financial assets	(81)	357	(64,132)
Impairment of non-financial assets	0	0	(411,925)
Total Expenses	R$ (65,812,584)	R$ (57,885,217)	R$ (38,772,845)

X

- Definition

The amount of all expenses directly or indirectly attributed to the goods or services sold. Attributed expenses include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, such as depreciation and maintenance of factory buildings and equipment used in the production process, unallocated production overheads, and abnormal amounts of production costs of inventories.

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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.

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The gain on the recovery of loans and advances previously written off.

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