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v3.22.1

Property and equipment | 12 Months Ended
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Dec. 31, 2021
Property, plant and equipment [abstract] |
Property and equipment |
12. Property and equipment
a) Property and equipment are composed as follows:
| December 31, 2021
| Cost |  | Accumulated depreciation |  | Net
Data processing equipment | 106,643 |  |  | (51,294) |  |  | 55,349 |
Machinery and equipment (i) | 2,798,823 |  |  | (654,360) |  |  | 2,144,463 |
Buildings Leasing | 94,048 |  |  | (26,928) |  |  | 67,120 |
Other | 29,909 |  |  | (7,789) |  |  | 22,120 |
Total | 3,029,423 |  |  | (740,371) |  |  | 2,289,052 |
| December 31, 2020
| Cost |  | Accumulated depreciation |  | Net
Data processing equipment | 77,413 |  |  | (35,572) |  |  | 41,841 |
Machinery and equipment (i) | 1,881,556 |  |  | (204,154) |  |  | 1,677,402 |
Buildings Leasing | 79,890 |  |  | (12,621) |  |  | 67,269 |
Other | 22,114 |  |  | (6,013) |  |  | 16,101 |
Total | 2,060,973 |  |  | (258,360) |  |  | 1,802,613 |
b) The changes in cost and accumulated depreciation were as follows:
| Data processing equipment |  | Machinery and equipment (i) |  | Buildings Leasing (ii) |  | Other |  | Total
Ont December 31, 2019 |  |  |  |  |  |  |  |  |
Cost | 65,116 |  |  | 371,741 |  |  | — |  |  | 12,506 |  |  | 449,363 |
Accumulated depreciation | (18,578) |  |  | (28,512) |  |  | — |  |  | (2,283) |  |  | (49,373) |
Net book value | 46,538 |  |  | 343,229 |  |  | — |  |  | 10,223 |  |  | 399,990 |
On December 31, 2020 |  |  |  |  |  |  |  |  |
Opening balance | 46,538 |  |  | 343,229 |  |  | — |  |  | 10,223 |  |  | 399,990 |
Cost | 12,297 |  |  | 1,509,814 |  |  | 79,890 |  |  | 9,609 |  |  | 1,611,610 |
Purchases | 10,820 |  |  | 1,519,278 |  |  | 79,717 |  |  | 3,789 |  |  | 1,613,604 |
Disposals | (1,509) |  |  | (9,838) |  |  | (684) |  |  | (74) |  |  | (12,105) |
Acquisition of subsidiary | 2,986 |  |  | 375 |  |  | 857 |  |  | 5,894 |  |  | 10,111 |
Depreciation | (16,994) |  |  | (175,641) |  |  | (12,623) |  |  | (3,729) |  |  | (208,987) |
Depreciation | (15,596) |  |  | (175,805) |  |  | (12,227) |  |  | (1,000) |  |  | (204,628) |
Disposals | 21 |  |  | 264 |  |  | — |  |  | 17 |  |  | 302 |
Acquisition of subsidiary | (1,419) |  |  | (100) |  |  | (396) |  |  | (2,746) |  |  | (4,661) |
Net book value | 41,841 |  |  | 1,677,402 |  |  | 67,269 |  |  | 16,101 |  |  | 1,802,613 |
On December 31, 2020 |  |  |  |  |  |  |  |  |
Cost | 77,413 |  |  | 1,881,556 |  |  | 79,890 |  |  | 22,114 |  |  | 2,060,973 |
Accumulated depreciation | (35,572) |  |  | (204,154) |  |  | (12,621) |  |  | (6,013) |  |  | (258,360) |
Net book value | 41,841 |  |  | 1,677,402 |  |  | 67,269 |  |  | 16,101 |  |  | 1,802,613 |
On December 31, 2021 |  |  |  |  |  |  |  |  |
Opening balance |  |  |  |  |  |  |  |  |
Cost | 29,230 |  |  | 917,267 |  |  | 14,156 |  |  | 7,796 |  |  | 968,449 |
Purchases (ii) | 29,940 |  |  | 931,859 |  |  | 15,013 |  |  | 10,478 |  |  | 987,290 |
Disposals | (1,226) |  |  | (14,601) |  |  | (857) |  |  | (2,902) |  |  | (19,586) |
Acquisition of subsidiary | 516 |  |  | 9 |  |  | — |  |  | 220 |  |  | 745 |
Depreciation | (15,722) |  |  | (450,206) |  |  | (14,305) |  |  | (1,777) |  |  | (482,010) |
Depreciation | (16,407) |  |  | (453,593) |  |  | (14,804) |  |  | (3,137) |  |  | (487,941) |
Disposals | 1,063 |  |  | 3,389 |  |  | 499 |  |  | 1,445 |  |  | 6,396 |
Acquisition of subsidiary | (378) |  |  | (2) |  |  | — |  |  | (85) |  |  | (465) |
Net book value | 55,349 |  |  | 2,144,463 |  |  | 67,120 |  |  | 22,120 |  |  | 2,289,052 |
On December 31, 2021 |  |  |  |  |  |  |  |  |
Cost | 106,643 |  |  | 2,798,823 |  |  | 94,048 |  |  | 29,909 |  |  | 3,029,423 |
Accumulated depreciation | (51,294) |  |  | (654,360) |  |  | (26,928) |  |  | (7,789) |  |  | (740,371) |
Net book value | 55,349 |  |  | 2,144,463 |  |  | 67,120 |  |  | 22,120 |  |  | 2,289,052 |
(i)Net book value of machinery and equipment are R$2,091,671 of POS devices. (R$1,635,782, as of December 31, 2020), which are depreciated over 5 years. The depreciation of POS in the year ended December 31, 2021, amounted to R$448,385 (R$172,519 in the year ended December 31, 2020). On December 31, 2021, PagSeguro have contractual obligations to acquire POS Devices in the amount of R$1,650,885 (R$1,386,324 on December 31, 2020). (ii)In January 2020, PagSeguro entered into a lease agreement until July 2026 and recorded in their financial statements, the office (right-of-use) in the amount of R$88,880, which was calculated considering the discount rate of 4.30% per year. For this leasing agreement, in 2021, PagSeguro agreed the annual lease adjustment of R$9,986. Additionally in May 2021, PagSeguro entered into another lease agreement until January 2024 and recorded in their financial statements, the office (right-of-use) in the amount of R$5,030, which was calculated considering the discount rate of 3.35% per year. Consequently, as of December 31, 2021, PagSeguro had a lease liability presented in other current liabilities in the amount of R$15,690 and as non-current liability in the amount of R$51,521. In 2021, the Company incurred in financial expenses related to these leases of R$21

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