Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2021

Balances and changes in intangible assets are as follows:

	Weighted average useful life (years)	Balance on 12/31/2020		Additions		Amortization		Transfer (i)		Write-offs and disposals		Effect of foreign currency exchange rate variation		Reclassification to assets held for sale (ii)		Balance on 12/31/2021
Cost:
Goodwill (a)		1,525,088		-		-		-		-		-		(706,992	)	818,096
Software (b)	4	1,395,046		284,311		-		372		(19,826	)	1,808		(514,731	)	1,146,980
Technology (c)		32,617		-		-		-		-		-		(32,617	)	-
Distribution rights	12	133,599		-		-		-		-		-		(19,006	)	114,593
Brands (d)		136,962		-		-		-		-		4,759		(72,523	)	69,198
Trademark rights (d)	39	114,792		-		-		-		-		-		-		114,792
Others (e)	10	50,698		1,678		-		-		-		(76	)	(51,879	)	421
Decarbonization credits (f)		-		176,837		-		-		(176,837	)	-		-		-
		3,388,802		462,826		-		372		(196,663	)	6,491		(1,397,748	)	2,264,080
Accumulated amortization:
Software		(825,024	)	-		(206,025	)	(203	)	19,329		(1,566	)	334,087		(679,402	)
Technology		(32,616	)	-		-		-		-		-		32,616		-
Distribution rights		(113,326	)	-		(3,093	)	-		-		-		15,392		(101,027	)
Trademark rights		(9,056	)	-		(2,937	)	-		-		-		-		(11,993	)
Others		(32,845	)	-		(167	)	-		-		(2	)	32,612		(402	)
		(1,012,867	)	-		(212,222	)	(203	)	19,329		(1,568	)	414,707		(792,824	)
Provision for losses and impairment:
Goodwill (a)		(593,280	)	(68,273	)	-		-		-		-		661,553		-
Distribution rights		-		(76,218	)	-		-		-		-		76,218		-
		(593,280	)	(144,491	)	-		-		-		-		737,771		-
Net amount		1,782,655		318,335		(212,222	)	169		(177,334	)	4,923		(245,270	)	1,471,256

(i) Refers to amounts transferred from PP&E.

(ii) For further information, see Note 3.c.1.

	Weighted average useful life (years)	Balance on 12/31/2019		Additions	Amortization		Transfer (i)		Write-offs and disposals		Effect of foreign currency exchange rate variation		Balance on 12/31/2020
Cost:
Goodwill (a)		1,525,088		-	-		-		-		-		1,525,088
Software (b)	4	1,210,529		184,027	-		993		(6,633	)	6,130		1,395,046
Technology (c)		32,617		-	-		-		-		-		32,617
Commercial property rights		7,934		-	-		-		(7,934	)	-		-
Distribution rights	10	133,599		-	-		-		-		-		133,599
Brands (d)		122,504		-	-		-		-		14,458		136,962
Trademark rights (d)	39	114,792		-	-		-		-		-		114,792
Others (e)	10	44,900		1,040	-		-		-		4,758		50,698
Decarbonization credits (f)		-		125,345	-		(1,058	)	(124,287	)	-		-
		3,191,963		310,412	-		(65	)	(138,854	)	25,346		3,388,802
Accumulated amortization:
Software		(648,861	)	-	(175,144	)	-		3,375		(4,394	)	(825,024)
Technology		(32,616	)	-	-		-		-		-		(32,616	)
Commercial property rights		(6,384	)	-	(85	)	-		6,469		-		-
Distribution rights		(108,932	)	-	(4,394	)	-		-		-		(113,326	)
Trademark rights		(6,119	)	-	(2,937	)	-		-		-		(9,056	)
Others		(32,713	)	-	(121	)	-		-		(11	)	(32,845	)
		(835,625	)	-	(182,681	)	-		9,844		(4,405	)	(1,012,867	)
Provision for losses and impairment:
Goodwill (a)		(593,280	)	-	-		-		-		-		(593,280	)
Commercial property rights		(465	)	-	-		-		465		-		-
		(593,745	)	-	-		-		465		-		(593,280	)
Net amount		1,762,593		310,412	(182,681	)	(65	)	(128,545	)	20,941		1,782,655

(i) Refers to amounts transferred to property, plant and equipment and prepaid expenses.

	Weighted average useful life (years)	Balance on 12/31/2018		Adoption IFRS 16		Additions		Amortization		Transfer (i)		Write-offs and disposals		Effect of foreign currency exchange rate variation		Oxiteno Andina (*)		Balance on 12/31/2019
Cost:
Goodwill (a)	-	1,525,088		-		-		-		-		-		-		-		1,525,088
Software (b)	3	1,062,486		-		145,004		-		2,553		(784	)	1,551		(281	)	1,210,529
Technology (c)	5	32,617		-		-		-		-		-		-		-		32,617
Commercial property rights	10	64,032		(56,114	)	3,820		-		(1,401	)	(2,403	)	-		-		7,934
Distribution rights	6	142,989		-		1,505		-		(10,895	)	-		-		-		133,599
Brands (d)	-	120,571		-		-		-		-		-		1,933		-		122,504
Trademark rights (d)	35	114,792		-		-		-		-		-		-		-		114,792
Others (e)	10	43,281		-		1,668		-		(355	)	-		306		-		44,900
		3,105,856		(56,114	)	151,997		-		(10,098	)	(3,187	)	3,790		(281	)	3,191,963
Accumulated amortization:
Software		(537,438	)	-		-		(110,088	)	13		(611	)	(998	)	261		(648,861	)
Technology		(32,613	)	-		-		(3	)	-		-		-		-		(32,616	)
Commercial property rights		(23,931	)	16,186		-		(848	)	(669	)	2,878		-		-		(6,384	)
Distribution rights		(106,597	)	-		-		(6,511	)	4,176		-		-		-		(108,932	)
Trademark rights		(3,182	)	-		-		(2,937	)	-		-		-		-		(6,119	)
Others		(32,740	)	-		-		(105	)	136		-		(4	)	-		(32,713	)
		(736,501	)	16,186		-		(120,492	)	3,656		2,267		(1,002	)	261		(835,625	)
Provision for losses and impairment:
Goodwill (a)		-		-		(593,280	)	-		-		-		-		-		(593,280	)
Commercial property rights		-		-		(465	)	-		-		-		-		-		(465	)
		-		-		(593,745	)	-		-		-		-		-		(593,745	)
Net amount		2,369,355		(39,928	)	(441,748	)	(120,492	)	(6,442	)	(920	)	2,788		(20	)	1,762,593

(i) Refers to amounts transferred to PP&E and right-of-use assets.

(*) Refers to the asset write-offs of Oxiteno Andina.

The balance of the goodwill is tested annually for impairment and is represented by the following acquisitions:

	Segment	12/31/2021		12/31/2020
Goodwill on the acquisition of:
Extrafarma	Extrafarma	661,553		661,553
Extrafarma – impairment (i)	Extrafarma	(661,553	)	(593,280	)
Extrafarma – net	Extrafarma	-		68,273
Ipiranga (ii)	Ipiranga	276,724		276,724
União Terminais	Ultracargo	211,089		211,089
Texaco	Ipiranga	177,759		177,759
Iconic (CBLSA)	Ipiranga	69,807		69,807
Oxiteno Uruguay (iii)	Oxiteno	-		44,856
Temmar	Ultracargo	43,781		43,781
DNP	Ipiranga	24,736		24,736
Repsol	Ultragaz	13,403		13,403
TEAS	Ultracargo	797		797
Others (iii)	Oxiteno	-		583
		818,096		931,808

(i) For further information, see Note 3.a.

(ii) Including R$ 246,163 presented as goodwill at parent Company Ultrapar.

(iii) For further information about reclassification, see Note 3.c.1.