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Deferred Revenue | 12 Months Ended
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Dec. 31, 2020
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Deferred Revenue | # 23. Deferred r evenue The subsidiaries of the Company have recognized the following deferred revenue:
| 12/31/2020 |  | 12/31/2019
‘am/pm’ and Jet Oil franchising upfront fee (a) | 814 |  | 956
Loyalty program “Km de Vantagens” (b) | 15,424 |  | 25,096
Loyalty program “Clube Extrafarma” (b) | 2,044 |  | 1,574
Total current | 18,282 |  | 27,626
a. Franchising u pfront f ee am/pm is the convenience stores chain of the Ipiranga service stations and, on December 31, 2020, had 58 stores with initial deferred franchi sing upfront fee (63 stores as of December 31, 201 9). Jet Oil is Ipiranga’s lubricant-changing and automotive service specialized network and, on December 31, 2020 had 45 stores with initial deferred franchi sing upfront fee (46 stores as of December 31, 201 9). For more information on the deferred revenue from the franchi sing upfront fee, see N ote 2.a. b. Loyalty p rogram s Subsidiary Ipiranga participates in a loyalty program called Km de Vantagens (www.kmdevantagens.com.br) under which registered customers are rewarded with points when they buy products at Ipiranga service stations or at its partners. The customers may exchange these points, during the period of one year, for discounts on products and services offered by Ipiranga and its partners. Points received by Ipiranga’s customers that may be used with the partner Multiplus Fidelidade and for discounts of fuel in Ipiranga’s website (www.postoipiranganaweb.com.br) and recognized as a reduction of revenue from sales and services. Subsidiary Extrafarma has a loyalty program called Clube Extrafarma (www.club e extra farma.com.br) under which registered customers are rewarded with points when they buy products at its drugstore chain. The customers may exchange these points, during the period of six months, for discounts in products at its drugstore chain, recharge credit on a mobile phone, and prizes offered by partners Multiplus Fidelidade and Ipiranga, through Km de Vantagens. Points received by Extrafarma’s customers are recognized as a reduction of revenue from sales and services. Deferred revenue is estimated based on the fair value of the points granted, considering the value of the prizes and the expected redemption of these points. For more information on deferred revenue from loyalty program, see Note 2.a.

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- Definition The entity grants customers award credit as incentive provided to buy certain goods or services. The entity allocates some of the consideration received or receivable from the sales transaction to the award credits, deferring the recognition of revenue. + References No definition available. + Details
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