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Intangible Assets (Tables)
 12 Months Ended
Dec. 31, 2023
Disclosure of detailed information about intangible assets [abstract]  
Balances and changes in intangible assets

Balances and changes in intangible assets are as follows

Weighted average useful life (years)

Balance as of

12/31/2022



Additions



Amortizations



Transfers (i)



Write-offs



Exchange rate

variation



Acquisition of subsidiaries



Balance as of

12/31/2023


Cost:

























Goodwill (a)

-

917,775



‐



‐



‐



-


‐



25,350



943,125


Software (c)

5

1,299,088



273,310



‐



1,086



(79,909

)


‐



10,026



1,503,601


Distribution rights

15

114,593



1,357



‐



‐



-


‐



39,224



155,174


Brands (d)

-

65,647



-


‐



‐



-


(3,344

)


‐



62,303


Trademark rights (d)

30

114,792



25



‐



‐



-


‐



6,143



120,960


Others

3

177



‐



‐



‐



(3

)


‐



14,953



15,127


Decarbonization credits (CBIO) (b)

-

232,305



778,885



‐



‐



(300,480

)


‐



‐



710,710




2,744,377



1,053,577



‐



1,086



(380,392

)


(3,344

)


95,696



3,511,000


Accumulated amortization:

























Software


(708,659

)

‐



(192,976

)


‐



79,720



‐



(4,858

)


(826,773

)

Distribution rights


(102,037

)

‐



(2,956

)


‐



‐



‐



(1,152

)


(106,145

)

Trademark rights


(14,930

)

‐



(3,889

)


‐



‐



‐



(112

)


(18,931

)

Others


(402

)

‐



(4,835

)


‐



3



‐



‐



(5,234

)



(826,028

)

‐



(204,656

)


‐



79,723



‐



(6,122

)


(957,083

)


























Net amount


1,918,349



1,053,577



(204,656

)


1,086



(300,669

)


(3,344

)


89,574



2,553,917



(i) Refers to R$ 1,086 transferred from property, plant and equipment.

Weighted average useful life (years)

Balance as of

12/31/2021



Additions



Amortizations



Transfers (i)


Write-offs



Exchange rate

variation



Balance as of

12/31/2022


Cost:






















Goodwill (a)

-

818,096



99,679



‐



‐



‐



‐



917,775


Software (c)

5

1,146,980



277,600



‐



173



(125,665

)


‐



1,299,088


Distribution rights

12

114,593



‐



‐



‐



‐



‐



114,593


Brands (d)

-

69,198



‐



‐



‐



‐



(3,551

)


65,647


Trademark rights (d)

39

114,792



‐



‐



‐



‐



‐



114,792


Others

10

421



999



‐



(1,243

)


‐



‐



177


Decarbonization credits (CBIO) (b)

-

‐



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

)

Technology


‐



-


-


-


-


-


‐


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 29
Balance of the goodwill


Segment

12/31/2023



12/31/2022


Goodwill on the acquisition of:







Ipiranga (i)

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


Neogás (ii)

Ultragaz

7,761



‐


Stella (ii)

Ultragaz

103,051



99,679


Serra Diesel

Ultrapar

14,217



‐


TEAS (iii)

Ultracargo

797



797




943,125



917,775



(i) Including R$ 246,163 presented as goodwill at the Parent.

(ii) For further information, see Notes 28.a and 28.b

(iii) On April 27, 2023, the Company was merged into Ultracargo Logística S.A.