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GOODWILL - Goodwill by segment (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Goodwill by segment
Goodwill	R$ 10,825,148	R$ 11,634,464	R$ 12,427,527	R$ 12,103,519
Brazil
Goodwill by segment
Goodwill	373,135	373,135	373,135
Special Steel
Goodwill by segment
Goodwill	3,566,989	3,844,314	4,111,619
North America
Goodwill by segment
Goodwill	R$ 6,885,024	R$ 7,417,015	R$ 7,942,773

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Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

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- Definition

The amount of assets representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognised. [Refer: Business combinations [member]]

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