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13. Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2017

Intangible Assets Tables

Balances and changes in intangible assets

	Weighted average useful life (years)	Balance on 12/31/2016		Additions		Amortization		Transfer		Write-offs and disposals		Effect of foreign currency exchange rate variation		Opening balance CBLSA		Balance on 12/31/2017

Cost:
Goodwill (i)	-	1,454,484		-		-		-		-		-		123,673		1,578,157
Software (ii)	5	641,691		207,703		-		2,447		(1,193)		2,431		-		853,079
Technology (iii)	5	32,617		-		-		-		-		-		-		32,617
Commercial property rights (iv)	10	43,258		13,837		-		(68)		(1,958)		-		-		55,069
Distribution rights (v)	6	3,651,316		580,011		-		-		-		-		42,052		4,273,379
Brands (vi)	-	112,936		-		-		-		-		607		-		113,543
Others (vii)	4	39,172		420		-		-		-		922		-		40,514
		5,975,474		801,971		-		2,379		(3,151)		3,960		165,725		6,946,358

Accumulated amortization:
Software		(396,702)		-		(59,579)		(5)		1,191		(1,704)		-		(456,799)
Technology		(32,469)		-		(72)		-		-		-		-		(32,541)
Commercial property rights		(19,568)		-		(3,689)		8		1,957		-		-		(21,292)
Distribution rights		(2,131,826)		-		(500,488)		(12,635)		-		-		(32,108)		(2,677,057)
Others		(23,310)		-		(7,883)		-		-		(3)		-		(31,196)
		(2,603,875)		-		(571,711)		(12,632)		3,148		(1,707)		(32,108)		(3,218,885)

		3,371,599		801,971		(571,711)		(10,253)		(3)		2,253		133,617		3,727,473

	Weighted average useful life (years)	Balance on 12/31/2015		Additions		Amortization		Transfer		Write-offs and disposals		Effect of foreign currency exchange rate variation		Balance on 12/31/2016

Cost:
Goodwill (i)	-	1,456,179		-		-		-		(1,695)		-		1,454,484
Software (ii)	5	539,522		99,734				7,601		(7)		(5,159)		641,691
Technology (iii)	5	32,617		-		-		-		-		-		32,617
Commercial property rights (iv)	10	36,588		7,303		-				(633)		-		43,258
Distribution rights (v)	5	3,278,487		543,527		-		(170,698)		-		-		3,651,316
Brands (vi)	-	120,944		-		-		-		-		(8,008)		112,936
Others (vii)	4	46,951		607		-		(5,960)		(980)		(1,446)		39,172
		5,511,288		651,171		-		(169,057)		(3,315)		(14,613)		5,975,474

Accumulated amortization:
Software		(350,760)		-		(49,380)		(2)		7		3,433		(396,702)
Technology		(31,256)		-		(1,213)		-		-		-		(32,469)
Commercial property rights		(16,979)		-		(3,148)		-		559		-		(19,568)
Distribution rights		(1,802,989)		-		(493,348)		164,511		-		-		(2,131,826)
Others		(15,369)		-		(7,835)		(83)		-		(23)		(23,310)
		(2,217,353)		-		(554,924)		164,426		566		3,410		(2,603,875)

		3,293,935		651,171		(554,924)		(4,631)		(2,749)		(11,203)		3,371,599

	Weighted average useful life (years)	Balance on 12/31/2014		Additions		Amortization		Transfer		Write-offs and disposals		Effect of foreign currency exchange rate variation		Balance on 12/31/2015

Cost:
Goodwill (i)	-	1,456,179		-		-		-		-		-		1,456,179
Software (ii)	5	451,936		82,612		-		453		(59)		4,580		539,522
Technology (iii)	5	32,617		-		-		-		-		-		32,617
Commercial property rights (iv)	10	31,881		4,994		-		-		(287)		-		36,588
Distribution rights (v)	5	2,762,985		515,502		-		-		-		-		3,278,487
Brands (vi)	-	105,458		-		-		2		-		15,484		120,944
Others (vii)	4	38,606		6,492		-		(79)		-		1,932		46,951
		4,879,662		609,600		-		376		(346)		21,996		5,511,288

Accumulated amortization:
Software		(303,780)		-		(44,346)		-		59		(2,693)		(350,760)
Technology		(29,471)		-		(1,785)		-		-		-		(31,256)
Commercial property rights		(14,545)		-		(2,643)		-		209		-		(16,979)
Distribution rights		(1,366,128)		-		(433,869)		(2,992)		-		-		(1,802,989)
Others		(7,625)		-		(7,821)		96		-		(19)		(15,369)
		(1,721,549)		-		(490,464)		(2,896)		268		(2,712)		(2,217,353)

Net amount		3,158,113		609,600		(490,464)		(2,520)		(78)		19,284		3,293,935

Balances of goodwill

	Segment		2017		2016
Goodwill on the acquisition of:
Extrafarma	Extrafarma		661,553		661,553
Ipiranga	Ipiranga		276,724		276,724
União Terminais	Ultracargo		211,089		211,089
CBLSA	Ipiranga		123,673		-
Texaco	Ipiranga		177,759		177,759
Oxiteno Uruguay	Oxiteno		44,856		44,856
Temmar	Ultracargo		43,781		43,781
DNP	Ipiranga		24,736		24,736
Repsol	Ultragaz		13,403		13,403
Others	Oxiteno		583		583
			1,578,157		1,454,484

Amortization expenses

	2017		2016		2015
Inventories and cost of products and services sold	29,344		14,593		11,522
Selling and marketing	484,609		492,973		436,253
General and administrative	57,758		47,358		42,689
	571,711		554,924		490,464