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Intangible assets (Tables) | 12 Months Ended
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Dec. 31, 2021
Changes in intangible assets and goodwill [abstract] |
Intangible assets | Intangible assets are composed as follows:
| December 31, 2021
| Cost |  | Accumulated amortization |  | Net
Expenditures related to software and technology (i) | 2,016,541 |  |  | (772,804) |  |  | 1,243,737 |
Software licenses | 196,854 |  |  | (53,129) |  |  | 143,725 |
Goodwill (ii) | 209,908 |  |  | — |  |  | 209,908 |
Other | 67,768 |  |  | (14,962) |  |  | 52,806 |
| 2,491,071 |  |  | (840,895) |  |  | 1,650,176 |
| December 31, 2020
| Cost |  | Accumulated amortization |  | Net
Expenditures related to software and technology (i) | 1,319,061 |  |  | (501,319) |  |  | 817,742 |
Software licenses | 103,256 |  |  | (29,060) |  |  | 74,196 |
Goodwill (ii) | 169,667 |  |  | — |  |  | 169,667 |
Other | 62,786 |  |  | (771) |  |  | 62,015 |
| 1,654,770 |  |  | (531,150) |  |  | 1,123,620 |
(i)The PagSeguro Group capitalizes expenses incurred with the development of platforms, which are amortized over their useful lives of approximately five years. (ii)The balances comprise the goodwill arising from the acquisition of the companies R2TECH, BIVA, BancoSeguro, Yamí, Zygo, Moip and Concil.
Allocation of goodwill | The goodwill is allocated to the Cash Generating Units (CGUs) in each of the acquired companies that generated the goodwill and is demonstrated below:
| December 31, 2021 |  | December 31, 2020
Moip | 148,117 |  |  | 148,117 |
Concil | 20,731 |  |  | — |
Biva Serviços | 14,627 |  |  | — |
Bivaco Holding | — |  |  | 14,627 |
Banco Seguro | 12,612 |  |  | 12,612 |
Boa Compra | 6,570 |  |  | — |
Zygo | 5,768 |  |  | 5,768 |
R2Tech | — |  |  | 6,570 |
Yami | 1,382 |  |  | 1,382 |
Total | 209,806 |  |  | 189,075 |
The changes in cost and accumulated amortization | The changes in cost and accumulated amortization were as follows:
| Expenditures with software and technology |  | Software licenses |  | Goodwill |  | Other |  | Total |
On December 31, 2019 |  |  |  |  |  |  |  |  |  |
Cost | 787,970 |  |  | 58,247 |  |  | 54,858 |  |  | 4,586 |  |  | 905,661 |  |
Accumulated amortization | (302,031) |  |  | (13,492) |  |  | — |  |  | (585) |  |  | (316,108) |  |
Net book value | 485,939 |  |  | 44,755 |  |  | 54,858 |  |  | 4,001 |  |  | 589,553 |  |
On December 31, 2020 | 485,939 |  |  | 44,755 |  |  | 54,858 |  |  | 4,001 |  |  | 589,553 |  |
Opening balance |  |  |  |  |  |  |  |  |  |
Cost | 531,092 |  |  | 45,010 |  |  | 114,809 |  |  | 58,199 |  |  | 749,110 |  |
Additions (i) | 485,608 |  |  | 42,138 |  |  | 134,274 |  |  | 58,633 |  |  | 720,653 |  |
Disposals (ii) | (6,308) |  |  | — |  |  | (19,465) |  |  | (447) |  |  | (26,220) |  |
Acquisition of subsidiary (iii) | 51,791 |  |  | 2,871 |  |  | — |  |  | 13 |  |  | 54,675 |  |
Amortization | (199,289) |  |  | (15,569) |  |  | — |  |  | (185) |  |  | (215,043) |  |
Amortization | (164,319) |  |  | (15,153) |  |  | — |  |  | (180) |  |  | (179,652) |  |
Disposals | 2,667 |  |  | — |  |  | — |  |  | — |  |  | 2,667 |  |
Acquisition of subsidiary (iii) | (37,636) |  |  | (416) |  |  | — |  |  | (5) |  |  | (38,056) |  |
Net book value | 817,742 |  |  | 74,196 |  |  | 169,667 |  |  | 62,015 |  |  | 1,123,620 |  |
On December 31, 2020 |  |  |  |  |  |  |  |  |  |
Cost | 1,319,061 |  |  | 103,256 |  |  | 169,667 |  |  | 62,786 |  |  | 1,654,770 |  |
Accumulated amortization | (501,319) |  |  | (29,060) |  |  | — |  |  | (771) |  |  | (531,150) |  |
Net book value | 817,742 |  |  | 74,196 |  |  | 169,667 |  |  | 62,015 |  |  | 1,123,620 |  |
On December 31, 2021 |  |  |  |  |  |  |  |  |  |
Cost | 697,480 |  |  | 93,597 |  |  | 40,241 |  |  | 4,983 |  |  | 836,301 |  |
Additions (iv) | 715,382 |  |  | 97,103 |  |  | 40,589 |  |  | 4,983 |  |  | 858,057 |  |
Disposals | (18,167) |  |  | (3,645) |  |  | (348) |  |  | — |  |  | (22,160) |  |
Acquisition of subsidiary (iii) | 265 |  |  | 139 |  |  | — |  |  | — |  |  | 404 |  |
Amortization | (271,485) |  |  | (24,068) |  |  | — |  |  | (14,192) |  |  | (309,745) |  |
Amortization | (278,220) |  |  | (24,290) |  |  | — |  |  | (14,192) |  |  | (316,702) |  |
Disposals | 6,735 |  |  | 222 |  |  | — |  |  | — |  |  | 6,957 |  |
Net book value | 1,243,737 |  |  | 143,725 |  |  | 209,908 |  |  | 52,806 |  |  | 1,650,176 |  |
On December 31, 2021 |  |  |  |  |  |  |  |  |  |
Cost | 2,016,541 |  |  | 196,854 |  |  | 209,908 |  |  | 67,768 |  |  | 2,491,071 |  |
Accumulated amortization | (772,804) |  |  | (53,129) |  |  | — |  |  | (14,962) |  |  | (840,895) |  |
Net book value | 1,243,737 |  |  | 143,725 |  |  | 209,908 |  |  | 52,806 |  |  | 1,650,176 |  |
(i) | Refers to pulverized expenditures with software and technology, mainly related to customer experience, such as, digital payment and digital banking account. Goodwill recorded in business combinations acquisitions, mainly related to MOIP and other is related to purchase price allocation of MOIP (customer portfolio).
(ii) | Goodwill disposals refers to goodwill recorded in prior years related to business combinations acquisitions.
(iii) | Relates to intangible assets from Concil acquired in 2021 and MOIP, ZYGO and CDS, which were acquired in 2020.
(iv) | Refers to pulverized expenditures with software and technology, mainly related to customer experience functionalities, such as, digital payment and digital banking account. Goodwill recorded in business combinations acquisitions related to Concil.

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