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Intangible Assets | 12 Months Ended
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Dec. 31, 2022
Disclosure of detailed information about intangible assets [abstract] |
Intangible Assets | 16 Intangible assets Balance and changes in intangible assets are as follows:
| Weighted average useful life (years) | Balance as of 12/31/2021 |  |  | Additions |  |  | Amortization |  |  | Transfers (i) |  |  | Write-offs and disposals |  |  | Exchange rate variation |  |  | Balance as of 12/31/2022 |
Cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Goodwill (a) |  | 818,096 |  |  | 99,679 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 917,775 |
Software (b) | 5 | 1,146,980 |  |  | 277,600 |  |  | - |  |  | 173 |  |  | (125,665 | ) |  | - |  |  | 1,299,088 |
Distribution rights | 12 | 114,593 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 114,593 |
Brands (c) |  | 69,198 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | (3,551 | ) |  | 65,647 |
Trademark rights (c) | 39 | 114,792 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 114,792 |
Others (d) | 10 | 421 |  |  | 999 |  |  | - |  |  | (1,243 | ) |  | - |  |  | - |  |  | 177 |
Decarbonization credits (CBIO) (e) |  | - |  |  | 635,130 |  |  | - |  |  | - |  |  | (402,825 | ) |  | - |  |  | 232,305 |
|  | 2,264,080 |  |  | 1,013,408 |  |  | - |  |  | (1,070 | ) |  | (528,490 | ) |  | (3,551 | ) |  | 2,744,377 |
Accumulated amortization: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Software |  | (679,402 | ) |  | - |  |  | (154,122 | ) |  | - |  |  | 124,865 |  |  | - |  |  | (708,659 | )
Distribution rights |  | (101,027 | ) |  | - |  |  | (1,010 | ) |  | - |  |  | - |  |  | - |  |  | (102,037 | )
Trademark rights |  | (11,993 | ) |  | - |  |  | (2,937 | ) |  | - |  |  | - |  |  | - |  |  | (14,930 | )
Others |  | (402 | ) |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | (402 | )
|  | (792,824 | ) |  | - |  |  | (158,069 | ) |  | - |  |  | 124,865 |  |  | - |  |  | (826,028 | )
|  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |
Net amount |  | 1,471,256 |  |  | 1,013,408 |  |  | (158,069 | ) |  | (1,070 | ) |  | (403,625 | ) |  | (3,551 | ) |  | 1,918,349 |
(i) Refers to R$ 1,070 transferred to property, plant and equipment.
| Weighted average useful life (years) | Balance as of 12/31/2020 |  |  | Additions |  |  | Amortization |  |  | Transfers (i) |  |  | Write-offs and disposals |  |  | Exchange rate variation |  |  | Reclassification to assets held for sale (ii) |  |  | Balance as of 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 |  | 32,617 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | (32,617 | ) |  | - |
Distribution rights | 12 | 133,599 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | (19,006 | ) |  | 114,593 |
Brands (c) |  | 136,962 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 4,759 |  |  | (72,523 | ) |  | 69,198 |
Trademark rights (c) | 39 | 114,792 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 114,792 |
Others (d) | 10 | 50,698 |  |  | 1,678 |  |  | - |  |  | - |  |  | - |  |  | (76 | ) |  | (51,879 | ) |  | 421 |
Decarbonization credits (e) |  | - |  |  | 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 property, plant and equipment. (ii) For further information, see Note 4.c.2
| 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. a. Goodwill The remaining net balance of goodwill on the following acquisitions are assessed for impairment annually or more frequently when there is indication that the goodwill might be impaired:
| Segment | 12/31/2022 |  |  | 12/31/2021 |
Goodwill on the acquisition of: |  |  |  |  |  |
Extrafarma | Extrafarma | - |  |  | 661,553 |
Extrafarma – impairment (i) | Extrafarma | - |  |  | (661,553 | )
Extrafarma – net | Extrafarma | - |  |  | - |
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 |
Temmar | Ultracargo | 43,781 |  |  | 43,781 |
DNP | Ipiranga | 24,736 |  |  | 24,736 |
Repsol | Ultragaz | 13,403 |  |  | 13,403 |
Stella (iii) | Ultragaz | 99,679 |  |  | - |
TEAS | Ultracargo | 797 |  |  | 797 |
|  | 917,775 |  |  | 818,096 |
(i) For further information, see Note 4.a (ii) Including R$ 246,163 presented as goodwill at the Parent. (iii) For further information, see Note 33.a. At December 31, 2022, the Company assessedthe balances of goodwill shown in the table above for impairment. The determination of value in use involves assumptions, judgments, and estimates of cash flows, such as growth rates of revenues, costs and expenses, estimates of investments and working capital, and discount rates. The assumptions about growth projections of future cash flows are based on the Company’s business plan of its operating segments, as well as comparable market data, and represent management’s best estimate of the economic conditions that will exist over the economic life of the various CGUs to which goodwill is related. The main key assumptions used by the Company to calculate the value in use are described below: Period of evaluation: the evaluation of the value in use is calculated for a period of five years, after which the Company calculates the perpetuity, considering the possibility of carrying the business on indefinitely. Discount rate and actual growth rate: the discount and real growth rates used to extrapolate the projections at December 31, 2022 ranged from 10.1% to 11.1% and -0.5% to 0.5% p.a., respectively, depending on of the CGU analyzed. Revenue from sales and services, costs and expenses, and gross margin: considers the budget prepared for 2022 and the long-term strategic plan prepared by management and approved by the Board of Directors. b. Software Includes user licenses and costs for the implementation of the various systems used by the Company and its subsidiaries: integrated management and control, financial management, foreign trade, industrial automation, operational and storage management, accounting information, and other systems. Also include expenses related to software in progress in the amount of R$ 18,673 in 2022 (R$ 27,672 in 2021 and R$ 13,684 in 2020). c. Brands and trademarks rights Brands are represented by the acquisition cost of the ‘am/pm’ brand in Brazil, acquired in the business combination, and Chevron and Texaco trademark rights. d. Other intangibles Refers mainly to the loyalty program “Clube Extrafarma” reclassified to assets of subsidiaries held for sale. For further details, see Note 4.c.2. e. Decarbonization credits Represent the CBIOS acquired and recorded at acquisition cost. The amount in the “write-offs” column refers to CBIOS retired in the year, which cannot be the object of future negotiation.

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