XML 65 R43.htm IDEA: XBRL DOCUMENT v3.22.1

Property, plant and equipment, intangible assets, goodwill, right-of-use assets and contract assets (Tables)

12 Months Ended

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

X

- Definition

The disclosure of depreciation estimated useful life explanatory.

+ References

No definition available.

+ Details

Name:	csan_DisclosureOfDepreciationEstimatedUsefulLifeExplanatory
Namespace Prefix:	csan_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of intangible assets excluding goodwill.

+ References

No definition available.

+ Details

Name:	csan_DisclosureOfIntangibleAssetsExcludingGoodwillExplanatory
Namespace Prefix:	csan_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Text block [abstract]

+ References

No definition available.

+ Details

Name:	csan_TextBlockAbstract
Namespace Prefix:	csan_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of detailed information about property, plant and equipment. [Refer: Property, plant and equipment]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 16
-IssueDate 2021-01-01
-Paragraph 73
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2021-en-r&anchor=para_73&doctype=Standard
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The entire disclosure for the impairment of assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 36
-IssueDate 2021-01-01
-Section Disclosure
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=36&code=ifrs-tx-2021-en-r&doctype=Standard&dita_xref=IAS36_g126-137_TI
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_DisclosureOfImpairmentOfAssetsExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of information for cash-generating units. [Refer: Cash-generating units [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 36
-IssueDate 2021-01-01
-Paragraph 134
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=36&code=ifrs-tx-2021-en-r&anchor=para_134&doctype=Standard
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The entire disclosure for investment property.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 40
-IssueDate 2021-01-01
-Section Disclosure
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=40&code=ifrs-tx-2021-en-r&doctype=Standard&dita_xref=IAS40_g74-79_TI
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_DisclosureOfInvestmentPropertyExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of quantitative information about right-of-use assets. [Refer: Right-of-use assets]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 16
-IssueDate 2021-01-01
-Paragraph 53
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2021-en-r&anchor=para_53&doctype=Standard
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of the reconciliation of changes in intangible assets and goodwill. [Refer: Intangible assets and goodwill]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 38
-IssueDate 2021-01-01
-Paragraph 118
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=38&code=ifrs-tx-2021-en-r&anchor=para_118&doctype=Standard
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The explanation of the significant changes in the contract assets and the contract liabilities. [Refer: Contract assets; Contract liabilities]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 15
-IssueDate 2021-01-01
-Paragraph 118
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2021-en-r&anchor=para_118&doctype=Standard
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration