XML 75 R56.htm IDEA: XBRL DOCUMENT v3.23.1
Intangible Assets (Tables)
 12 Months Ended
Dec. 31, 2022
Disclosure of detailed information about intangible assets [abstract]  
Balances and changes in 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.
Balance of the 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.