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IMPAIRMENT OF ASSETS (Details) R$ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2023 BRL (R$) segment | Dec. 31, 2022 BRL (R$) | Dec. 31, 2021 BRL (R$)
Impairment of assets |  |  |
Impairment of property, plant and equipment | R$ 0 | R$ 0 | R$ 0
Number of operating segments | segment | 4 |  |
Impairment of goodwill | R$ 0 | R$ 0 | R$ 0
Period for projecting the cash flows for the goodwill impairment test | five years |  |
Discount rate | Sensitivity analysis, increase of 5% |  |  |
Impairment of assets |  |  |
Sensitivity analysis, percent of increase | 0.50% | 0.50% |
Perpetuity growth rate | Sensitivity analysis, decrease of 5% |  |  |
Impairment of assets |  |  |
Sensitivity analysis, percent of decrease | 0.50% | 0.50% |
North America |  |  |
Impairment of assets |  |  |
Book value in the Brazil segment | R$ 6,432,000 | R$ 10,426,000 |
Recoverable amount exceeding other segments | 4,213,000 | 7,116,000 |
North America | Discount rate | Sensitivity analysis, increase of 5% |  |  |
Impairment of assets |  |  |
Book value in the Brazil segment | R$ 5,075,000 | R$ 8,749,000 |
North America | Post-tax discount rates |  |  |
Impairment of assets |  |  |
Discount rate | 10.25% | 9.75% |
North America | Pre-tax discount rates |  |  |
Impairment of assets |  |  |
Discount rate | 12.99% | 12.28% |
North America | Perpetuity growth rate |  |  |
Impairment of assets |  |  |
Growth rate | 3.00% | 3.00% |
North America | Perpetuity growth rate | Sensitivity analysis, decrease of 5% |  |  |
Impairment of assets |  |  |
Book value in the Brazil segment | R$ 5,431,000 | R$ 9,161,000 |
Special Steel |  |  |
Impairment of assets |  |  |
Book value in the Brazil segment | 2,832,000 | 5,299,000 |
Recoverable amount exceeding other segments | 1,578,000 | 3,442,000 |
Special Steel | Discount rate | Sensitivity analysis, increase of 5% |  |  |
Impairment of assets |  |  |
Book value in the Brazil segment | R$ 2,067,000 | R$ 4,329,000 |
Special Steel | Post-tax discount rates |  |  |
Impairment of assets |  |  |
Discount rate | 11.00% | 10.75% |
Special Steel | Pre-tax discount rates |  |  |
Impairment of assets |  |  |
Discount rate | 14.04% | 13.81% |
Special Steel | Perpetuity growth rate |  |  |
Impairment of assets |  |  |
Growth rate | 3.00% | 3.00% |
Special Steel | Perpetuity growth rate | Sensitivity analysis, decrease of 5% |  |  |
Impairment of assets |  |  |
Book value in the Brazil segment | R$ 2,271,000 | R$ 4,586,000 |
South America |  |  |
Impairment of assets |  |  |
Book value in the Brazil segment | 749,000 | 1,074,000 |
Recoverable amount exceeding other segments | 614,000 | 831,000 |
South America | Discount rate | Sensitivity analysis, increase of 5% |  |  |
Impairment of assets |  |  |
Book value in the Brazil segment | R$ 657,000 | R$ 953,000 |
South America | Post-tax discount rates |  |  |
Impairment of assets |  |  |
Discount rate | 19.00% | 18.00% |
South America | Pre-tax discount rates |  |  |
Impairment of assets |  |  |
Discount rate | 28.44% | 26.47% |
South America | Perpetuity growth rate |  |  |
Impairment of assets |  |  |
Growth rate | 3.00% | 3.00% |
South America | Perpetuity growth rate | Sensitivity analysis, decrease of 5% |  |  |
Impairment of assets |  |  |
Book value in the Brazil segment | R$ 702,000 | R$ 1,011,000 |
Brazil |  |  |
Impairment of assets |  |  |
Book value in the Brazil segment | 1,678,000 | 3,632,000 |
Amount by which units recoverable amount is below of its carrying amount | 501,000 | 1,357,000 |
Brazil | Discount rate | Sensitivity analysis, increase of 5% |  |  |
Impairment of assets |  |  |
Book value in the Brazil segment | R$ 343,000 | R$ 2,306,000 |
Brazil | Post-tax discount rates |  |  |
Impairment of assets |  |  |
Discount rate | 11.75% | 11.75% |
Brazil | Pre-tax discount rates |  |  |
Impairment of assets |  |  |
Discount rate | 15.06% | 15.56% |
Brazil | Perpetuity growth rate |  |  |
Impairment of assets |  |  |
Growth rate | 3.00% | 3.00% |
Brazil | Perpetuity growth rate | Sensitivity analysis, decrease of 5% |  |  |
Impairment of assets |  |  |
Book value in the Brazil segment | R$ 719,000 | R$ 2,673,000 |

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