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v3.22.1

Property, plant and equipment, intangible assets, goodwill, right-of-use assets and contract assets (Tables) | 12 Months Ended
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Dec. 31, 2021
Text block [abstract] |
Summary of Depreciation on Straight-line Basis Over the Estimated Useful life of Assets | Depreciation is calculated on a straight-line basis over the estimated useful lives of the assets as follows:
Buildings and improvements | 4% to 5%
Machinery, equipment and facilities | 8% to 11%
Other | 10% to 20%
Railcars | 2.9% to 6%
Locomotives | 3.3% to 8%
Permanent easement | 3% to 4%
Furniture and fixtures | 10% to 15%
Computer equipment | 20%
Schedule of Property Plant and Equipment |
| Land, buildings and improvements |  |  | Machinery, equipment and facilities |  |  | Railcars and locomotives(i) |  |  | Permanent easement |  |  | Construction in progress |  |  | Other |  |  | Total |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At January 1, 2020 | 1,186,365 |  |  | 1,163,862 |  |  | 6,000,272 |  |  | 6,724,322 |  |  | 1,509,025 |  |  | 434,555 |  |  | 17,018,401 |
Additions | 125 |  |  | 2,528 |  |  | 17,900 |  |  | 1,193 |  |  | 3,303,937 |  |  | 1,113 |  |  | 3,326,796 |
Disposals | (576 | ) |  | (2,113 | ) |  | (94,689 | ) |  | — |  |  | (506 | ) |  | (24,293 | ) |  | (122,177 | )
Transfers(ii) | 370,302 |  |  | 261,705 |  |  | 796,982 |  |  | 645,611 |  |  | (2,008,901 | ) |  | 79,088 |  |  | 144,787 |
Effect of exchange rate fluctuations | 21,028 |  |  | 31,252 |  |  | — |  |  | — |  |  | 619 |  |  | 17,593 |  |  | 70,492 |
At December 31, 2020 | 1,577,244 |  |  | 1,457,234 |  |  | 6,720,465 |  |  | 7,371,126 |  |  | 2,804,174 |  |  | 508,056 |  |  | 20,438,299 |
Business Combination (note 9.3) | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 41 |  |  | 41 |
Additions | 1,481 |  |  | 7,678 |  |  | 1,681 |  |  | 6,501 |  |  | 3,852,472 |  |  | 1,326 |  |  | 3,871,139 |
Disposals | (81 | ) |  | (36,189 | ) |  | (123,980 | ) |  | (758 | ) |  | — |  |  | (86,027 | ) |  | (247,035 | )
Transfers(ii) | 416,859 |  |  | 538,179 |  |  | 1,140,723 |  |  | 1,378,132 |  |  | (3,412,132 | ) |  | 14,700 |  |  | 76,461 |
Effect of exchange rate fluctuations | 5,662 |  |  | 7,712 |  |  | — |  |  | — |  |  | 139 |  |  | 3,646 |  |  | 17,159 |
At December 31, 2021 | 2,001,165 |  |  | 1,974,614 |  |  | 7,738,889 |  |  | 8,755,001 |  |  | 3,244,653 |  |  | 441,742 |  |  | 24,156,064 |
Depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At January 1, 2020 | (360,434 | ) |  | (532,019 | ) |  | (1,914,789 | ) |  | (2,020,767 | ) |  | (6,870 | ) |  | (30,386 | ) |  | (4,865,265 | )
Additions | (60,907 | ) |  | (138,579 | ) |  | (566,259 | ) |  | (517,033 | ) |  | (2,048 | ) |  | (34,309 | ) |  | (1,319,135 | )
Disposals | 7 |  |  | 1,188 |  |  | 90,668 |  |  | — |  |  | — |  |  | 20,654 |  |  | 112,517 |
Transfers(ii) | (75,174 | ) |  | (38,107 | ) |  | (59,353 | ) |  | 67,841 |  |  | 2,795 |  |  | (19,419 | ) |  | (121,417 | )
Impairment | (2,811 | ) |  | (8,898 | ) |  | (31,405 | ) |  | (80,340 | ) |  | (7,256 | ) |  | (12,308 | ) |  | (143,018 | )
Effect of exchange rate fluctuations | (8,054 | ) |  | (15,997 | ) |  | — |  |  | — |  |  | — |  |  | (9,424 | ) |  | (33,475 | )
At December 31, 2020 | (507,373 | ) |  | (732,412 | ) |  | (2,481,138 | ) |  | (2,550,299 | ) |  | (13,379 | ) |  | (85,192 | ) |  | (6,369,793 | )
Additions | (91,631 | ) |  | (202,154 | ) |  | (532,558 | ) |  | (550,969 | ) |  | — |  |  | (30,472 | ) |  | (1,407,784 | )
Disposals | 3,922 |  |  | 35,165 |  |  | 112,362 |  |  | 196 |  |  | — |  |  | 82,574 |  |  | 234,219 |
Transfers(ii) | (20,891 | ) |  | 21,190 |  |  | 59,284 |  |  | (14,569 | ) |  | — |  |  | (242 | ) |  | 44,772 |
Effect of exchange rate fluctuations | (2,645 | ) |  | (4,331 | ) |  | — |  |  | — |  |  | — |  |  | (1,949 | ) |  | (8,925 | )
At December 31, 2021 | (618,618 | ) |  | (882,542 | ) |  | (2,842,050 | ) |  | (3,115,641 | ) |  | (13,379 | ) |  | (35,281 | ) |  | (7,507,511 | )
At December 31, 2020 | 1,069,871 |  |  | 724,822 |  |  | 4,239,327 |  |  | 4,820,827 |  |  | 2,790,795 |  |  | 422,864 |  |  | 14,068,506 |
At December 31, 2021 | 1,382,547 |  |  | 1,092,072 |  |  | 4,896,839 |  |  | 5,639,360 |  |  | 3,231,274 |  |  | 406,461 |  |  | 16,648,553 |
(i) |  | On December 31, 2021, and 2020, wagons and locomotives in the amount of R$745,203 were pledged to guarantee bank loans.
(ii) |  | They are substantially transferring from property, plant and equipment under construction as a result of the capitalization of said assets.
Summary Intangible Assets and Goodwill |
| Goodwill |  |  | Concession rights |  |  | Operating license |  |  | Trademarks |  |  | Customer relationships |  |  | Other |  |  | Total |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At January 1, 2020 | 904,977 |  |  | 18,024,518 |  |  | 435,795 |  |  | 46,170 |  |  | 829,091 |  |  | 387,278 |  |  | 20,627,829 |
Additions | 8,167 |  |  | 5,227 |  |  | — |  |  | — |  |  | 111,656 |  |  | 12,149 |  |  | 137,199 |
Disposals | 94,892 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 94,892 |
Transfers | — |  |  | (48,442 | ) |  | — |  |  | — |  |  | (131 | ) |  | (12,474 | ) |  | (61,047 | )
Effect of exchange rate fluctuations | — |  |  | 695,140 |  |  | — |  |  | (5,504 | ) |  | 408,470 |  |  | (31,573 | ) |  | 1,066,533 |
Discontinued operation | 80,684 |  |  | — |  |  | — |  |  | 13,541 |  |  | 75,861 |  |  | 10,919 |  |  | 181,005 |
At December 31, 2020 | 1,088,720 |  |  | 18,676,443 |  |  | 435,795 |  |  | 54,207 |  |  | 1,424,947 |  |  | 366,299 |  |  | 22,046,411 |
Additions | 24,696 |  |  | 765 |  |  | 35,834 |  |  | — |  |  | 155,469 |  |  | 2,286 |  |  | 219,050 |
Disposals | (224 | ) |  | (169,815 | ) |  | — |  |  | — |  |  | (44 | ) |  | (3,146 | ) |  | (173,229 | )
Transfers | — |  |  | 1,109,131 |  |  | (92,447 | ) |  | 9,201 |  |  | (786 | ) |  | 140,253 |  |  | 1,165,352 |
Exchange variation | 19,625 |  |  | — |  |  | — |  |  | 3,232 |  |  | 24,481 |  |  | 3,361 |  |  | 50,699 |
At December 31, 2021 | 1,132,817 |  |  | 19,616,524 |  |  | 379,182 |  |  | 66,640 |  |  | 1,604,067 |  |  | 509,053 |  |  | 23,308,283 |
Amortization |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At January 1, 2020 | — |  |  | (2,884,699 | ) |  | (236,122 | ) |  | (9,201 | ) |  | (410,449 | ) |  | (243,699 | ) |  | (3,784,170 | )
Additions | — |  |  | (490,100 | ) |  | (11,774 | ) |  | — |  |  | (86,162 | ) |  | (88,988 | ) |  | (677,024 | )
Disposals | — |  |  | 17,030 |  |  | — |  |  | — |  |  | 111 |  |  | 4,817 |  |  | 21,958 |
Transfers | — |  |  | (10 | ) |  | — |  |  | 9,201 |  |  | (390,554 | ) |  | 105,459 |  |  | (275,904 | )
Effect of exchange rate fluctuations | — |  |  | — |  |  | — |  |  | — |  |  | (17,978 | ) |  | (4,854) |  |  | (22,832 | )
At December 31, 2020 | — |  |  | (3,357,779 | ) |  | (247,896 | ) |  | — |  |  | (905,032 | ) |  | (227,265 | ) |  | (4,737,972 | )
Additions | — |  |  | (588,411 | ) |  | (11,838 | ) |  | — |  |  | (116,860 | ) |  | (38,524 | ) |  | (755,633 | )
Disposals | — |  |  | 152,236 |  |  | — |  |  | — |  |  | 114 |  |  | 3,828 |  |  | 156,178 |
Transfers | — |  |  | (116,305 | ) |  | 92,447 |  |  | (9,201 | ) |  | 533 |  |  | (146,481 | ) |  | (179,007 | )
Effect of exchange rate fluctuations | — |  |  | — |  |  | — |  |  | — |  |  | (7,363 | ) |  | (2,988 | ) |  | (10,351 | )
At December 31, 2021 | — |  |  | (3,910,259 | ) |  | (167,287 | ) |  | (9,201 | ) |  | (1,028,608 | ) |  | (411,430 | ) |  | (5,526,785 | )
At December 31, 2020 | 1,088,720 |  |  | 15,318,664 |  |  | 187,899 |  |  | 54,207 |  |  | 519,915 |  |  | 139,034 |  |  | 17,308,439 |
At December 31, 2021 | 1,132,817 |  |  | 15,706,265 |  |  | 211,895 |  |  | 57,439 |  |  | 575,459 |  |  | 97,623 |  |  | 17,781,498 |
Summary Intangible Assets (Excluding Goodwill) |
Intangible assets (excluding goodwill) |  | Annual rate of amortization |  | December 31, 2021 |  | December 31, 2020 |
Comgás(i) |  | 2.00% |  | 8,953,495 |  | 8,425,014 |
Rumo(ii) |  | 1.59% |  | 6,752,770 |  | 6,893,650 |
|  |  |  | 15,706,265 |  | 15,318,664 |
Operating license for port terminal |  | 3.70% |  | 211,895 |  | 187,899 |  |
Trademarks |  |  |  |  |  |  |  |
Comma |  | Undefined |  | 57,439 |  | 54,207 |  |
Customer relationships |  |  |  |  |  |  |  |
Comgás |  | 20.00% |  | 276,811 |  | 210,038 |  |
Moove |  | 6.00% |  | 297,286 |  | 309,877 |  |
Other |  | 20.00% |  | 1,362 |  | — |  |
|  |  |  | 575,459 |  | 519,915 |  |
Other |  |  |  |  |  |  |  |
Software license |  | 20.00% |  | 46,770 |  | 86,090 |  |
Other |  | 20.00% |  | 50,853 |  | 52,944 |  |
|  |  |  | 97,623 |  | 139,034 |  |
Total |  |  |  | 16,648,681 |  | 16,219,719 |  |
(i) |  | Refers to the intangible asset for the public gas distribution service concession, which represents the right to charge users for the supply of gas, comprised of: (i) the concession rights recognized in the business combination and (ii) concession assets.
(ii) |  | Refers to the railroad concession right agreement of Rumo. The amount will be amortized until the end of the concession in 2079.
Summary of combined carrying amounts of goodwill allocated to each cash-generating | The combined carrying amounts of goodwill allocated to each cash-generating unit are as follows:
| December 31, 2021 |  | December 31, 2020 |
Cash generating unit – Moove | 916,742 |  | 882,373 |
Cash generating unit – Compass | 94,891 |  | 94,891 |
Cash generating unit – Logística | 100,451 |  | 100,451 |
Cash generating unit – Cosan – Other Business | 20,733 |  | 43 |
| 1,132,817 |  | 1,077,758 |
Summary of assumptions used for annual impairment test | The annual impairment test used assumptions of which we list some:
Assumptions |  | % annual |
Risk-free fee (T-Note 10y) |  | 1.46% |
Inflation (BR) |  | 3.00% |
Inflation (US) |  | 2.16% |
Inflation (UK) |  | 2.04% |
Country risk premium (BR) |  | 3.68% |
Country risk premium (UK) |  | 0.51% |
Country risk premium (ARG) |  | 10.21% |
Market risk premium |  | 5.63% |
Tax rate (BR) |  | 34.00% |
Tax rate (UK) |  | 19.00% |
Tax rate (ARG) |  | 30.00% |
Schedule of changes in contract assets | Contract assets are measured at acquisition cost, including capitalized borrowing costs. When the assets come into operation, the depreciable values within the concession agreement are transferred to intangible assets. Comgás reassess useful lives, whenever such assessment indicates that amortization period will exceed concession contract term, a portion of the asset is converted into financial asset as it represents an account receivable from the concession authority. Such classification is in accordance with IFRIC 12 “Service Concession Arrangements.”
| Gas and Power |  |  | Moove |  |  | Total |
At January 1, 2020 | 594,601 |  |  | 5,940 |  |  | 600,541 |
Additions | 885,631 |  |  | 571 |  |  | 886,202 |
Disposals | — |  |  | — |  |  | — |
Transfer to concession rights |  |  |  |  |  |  |  |
and customer relationships | (793,542 | ) |  | 2,737 |  |  | (790,805 | )
At December 31, 2020 | 686,690 |  |  | 9,248 |  |  | 695,938 |
Additions | 1,020,176 |  |  | 37,203 |  |  | 1,057,379 |
Disposals | — |  |  | (25,439 | ) |  | (25,439 | )
Transfer to concession rights |  |  |  |  |  |  |  |
and customer relationships | (1,021,896 | ) |  | — |  |  | (1,021,896 | )
At December 31, 2021 | 684,970 |  |  | 21,012 |  |  | 705,982 |
(i) |  | The amount of the transfers also includes a portion of the intangible asset that was reclassified to a financial asset according to the provisions of IFRIC 12.
Summary of transaction charts of right of use assets |
| Land, buildings and improvements |  |  | Machinery, equipment and facilities |  |  | Freight cars and locomotives |  |  | Software |  |  | Vehicles |  |  | Port and rail infrastructure |  |  | Total |  |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At January 1, 2020 | 247,430 |  |  | 10,718 |  |  | 1,038,641 |  |  | 66,931 |  |  | 14,259 |  |  | 3,803,954 |  |  | 5,181,933 |  |
Additions | 124,014 |  |  | 18,714 |  |  | 864 |  |  | 15,438 |  |  | — |  |  | 3,406,560 |  |  | 3,565,590 |  |
Contractual adjustments | 187 |  |  | 10,397 |  |  | 1,783 |  |  | — |  |  | (334 | ) |  | 251,854 |  |  | 263,887 |  |
Transfers | — |  |  | — |  |  | (107,963 | ) |  | — |  |  | — |  |  | — |  |  | (107,963 | ) |
Currency translation adjustments | 9,197 |  |  | (707 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | 8,490 |  |
At December 31, 2020 | 380,828 |  |  | 39,122 |  |  | 933,325 |  |  | 82,369 |  |  | 13,925 |  |  | 7,462,368 |  |  | 8,911,937 |  |
Business Combination (note 9.3) | 3,240 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 3,240 |  |
Additions | 73,039 |  |  | 47,554 |  |  | 43 |  |  | — |  |  | 15,219 |  |  | 15,108 |  |  | 150,963 |  |
Contractual adjustments | 41,663 |  |  | 48,784 |  |  | 5,242 |  |  | 4,659 |  |  | 41 |  |  | 330,312 |  |  | 430,701 |  |
Disposals | (12,121 | ) |  | (2,836 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | (14,957 | ) |
Transfers | (233,296 | ) |  | 7,264 |  |  | — |  |  | — |  |  | — |  |  | (7,475 | ) |  | (233,507 | ) |
Currency translation adjustments | 1,530 |  |  | 2,561 |  |  | — |  |  | — |  |  | (86 | ) |  | — |  |  | 4,005 |  |
At December 31, 2021 | 254,883 |  |  | 142,449 |  |  | 938,610 |  |  | 87,028 |  |  | 29,099 |  |  | 7,800,313 |  |  | 9,252,382 |  |
Amortization |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At January 1, 2020 | (78,965 | ) |  | (3,074 | ) |  | (367,072 | ) |  | (7,594 | ) |  | (6,457 | ) |  | (250,456 | ) |  | (713,618 | ) |
Additions | (34,977 | ) |  | (9,527 | ) |  | (53,413 | ) |  | (4,940 | ) |  | (6,572 | ) |  | (230,057 | ) |  | (339,486 | ) |
Impairment | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (966 | ) |  | (966 | ) |
Transfers | — |  |  | — |  |  | 59,745 |  |  | — |  |  | — |  |  | — |  |  | 59,745 |  |
Currency translation adjustments | (1,888 | ) |  | 506 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (1,382 | ) |
At December 31, 2020 | (115,830 | ) |  | (12,095 | ) |  | (360,740 | ) |  | (12,534 | ) |  | (13,029 | ) |  | (481,479 | ) |  | (995,707 | ) |
Additions | (30,838 | ) |  | (16,339 | ) |  | (38,478 | ) |  | (4,425 | ) |  | (2,131 | ) |  | (322,042 | ) |  | (414,253 | ) |
Transfers | 75,134 |  |  | (1,547 | ) |  | — |  |  | — |  |  | — |  |  | 26,885 |  |  | 100,472 |  |
Disposals | 3,880 |  |  | 2,229 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 6,109 |  |
Currency translation adjustments | (265 | ) |  | (1,506 | ) |  | — |  |  | — |  |  | 35 |  |  | — |  |  | (1,736 | ) |
At December 31, 2021 | (67,919 | ) |  | (29,258 | ) |  | (399,218 | ) |  | (16,959 | ) |  | (15,125 | ) |  | (776,636 | ) |  | (1,305,115 | ) |
At December 31, 2020 | 264,998 |  |  | 27,027 |  |  | 572,585 |  |  | 69,835 |  |  | 896 |  |  | 6,980,889 |  |  | 7,916,230 |  |
At December 31, 2021 | 186,964 |  |  | 113,191 |  |  | 539,392 |  |  | 70,069 |  |  | 13,974 |  |  | 7,023,677 |  |  | 7,947,267 |  |
Summary of balances of investment properties | The balances of investment properties are shown below:
|  |  | Investment property |  |
December 31, 2020 |  |  | — |  |
Subsidiary acquisition (Note 9.3) |  |  | 3,875,752 |  |
Variation in fair value, net |  |  | 17,116 |  |
Provision of Real Estate Transfer Tax |  |  | (6,450 | ) |
Other |  |  | 278 |  |
December 31, 2021 |  |  | 3,886,696 |  |

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