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10 INTANGIBLE ASSETS (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2019
Intangible assets and goodwill [abstract] |
Schedule of intangible assets |
|  |  |  |  |  |  |  |  |  |  |  |  | Consolidated
| Goodwill |  | Customer relationships |  | Software |  | Trademarks and patents |  | Rights and licenses (*) |  | Others |  | Total
Balance at December 31, 2018 | 3,590,931 |  | 288,773 |  | 54,972 |  | 150,009 |  | 3,166,999 |  | 1,491 |  | 7,253,175
Cost | 3,831,338 |  | 573,614 |  | 161,067 |  | 150,009 |  | 3,185,701 |  | 1,491 |  | 7,903,220
Accumulated depreciation | (131,077) |  | (284,841) |  | (106,095) |  |  |  | (18,702) |  |  |  | (540,715)
Adjustment for accumulated recoverable value | (109,330) |  |  |  |  |  |  |  |  |  |  |  | (109,330)
Balance at December 31, 2018 | 3,590,931 |  | 288,773 |  | 54,972 |  | 150,009 |  | 3,166,999 |  | 1,491 |  | 7,253,175
Effect of foreign exchange differences |  |  | 4,711 |  | 3 |  | 3,092 |  |  |  | 33 |  | 7,839
Acquisitions and expeditures |  |  |  |  | 1,387 |  |  |  |  |  | 40 |  | 1,427
Transfer to property, plant and equipment |  |  |  |  | 7,808 |  |  |  | 4,088 |  |  |  | 11,896
Amortization (note 22) |  |  | (47,345) |  | (10,657) |  |  |  | (127) |  |  |  | (58,129)
Goodwill - Acquisition 50% CBSI (Note 8d) | 15,225 |  |  |  |  |  |  |  |  |  |  |  | 15,225
Consolidation CBSI on November 30, 2019. |  |  |  |  | 346 |  | 2 |  |  |  |  |  | 348
Balance at December 31, 2019 | 3,606,156 |  | 246,139 |  | 53,859 |  | 153,103 |  | 3,170,960 |  | 1,564 |  | 7,231,781
Cost | 3,846,563 |  | 585,407 |  | 171,152 |  | 153,103 |  | 3,189,789 |  | 1,564 |  | 7,947,578
Accumulated depreciation | (131,077) |  | (339,268) |  | (117,293) |  |  |  | (18,829) |  |  |  | (606,467)
Adjustment for accumulated recoverable value | (109,330) |  |  |  |  |  |  |  |  |  |  |  | (109,330)
Balance at December 31, 2019 | 3,606,156 |  | 246,139 |  | 53,859 |  | 153,103 |  | 3,170,960 |  | 1,564 |  | 7,231,781
(*) Composed mainly by mineral rights. Amortization is recorded based on production volumes.
Schedule of estimated useful lives | The average useful lives by nature are as follows, in years:
|  |  | Consolidated
| 12/31/2019 |  | 12/31/2018
Software | 9 |  | 7
Customer relationships | 13 |  | 13
Schedule of cash generating units | The CGU with intangible assets in this situation are as follows:
|  |  | Consolidated
|  |  | Goodwill | Trademarks | Total
Cash generating unity | Segment |  | 12/31/2019 |  | 12/31/2018 |  | 12/31/2019 |  | 12/31/2018 |  | 12/31/2019 |  | 12/31/2018
Packaging (1) | Steel |  | 158,748 |  | 158,748 |  |  |  |  |  | 158,748 |  | 158,748
Long Stel (2) | Steel |  | 235,595 |  | 235,595 |  | 153,103 |  | 150,009 |  | 388,698 |  | 385,604
Minning (3) | Mining |  | 3,196,588 |  | 3,196,588 |  |  |  |  |  | 3,196,588 |  | 3,196,588
Other Steel (4) | Steel |  | 15,225 |  |  |  |  |  |  |  | 15,225 |  |
|  |  | 3,606,156 |  | 3,590,931 |  | 153,103 |  | 150,009 |  | 3,759,259 |  | 3,740,940
(1) The goodwill of the Packaging cash-generating unit is shown net of impairment loss in the amount of R$109,330, recognized in 2011. (2) The goodwill and trademark that are recorded in line item intangible assets at long steel segment, those transactions are derived from the business combination of Stahlwerk Thuringen GmbH ("SWT") and Gallardo Sections CSN. The assets mentioned are considered to have indefinite useful lives as they are expected to contribute indefinitely to the Company's cash flows. (3) Refers to the goodwill based on expectations for future profitability, resulting from the acquisition of Namisa by CSN Mineração concluded in December 2015, tested annually for the purpose of analyzing recoverability. (4) On November 29, 2019, CSN acquired the entire stake held by CKTR Brasil Serviços Ltda., corresponding to 50% of CBSI's shares, and now holds 100% of CBSI's share capital.
Schedule of assumptions for impairment test | The main assumptions used in calculations of value in use at December 31, 2019 are as follows:
| Metal packaging | Mining | Other Steel | Flat steel (*) | Logistic (**)
Measurement of recoverable value | Discounted Cash Flow | Discounted Cash Flow | Discounted Cash Flow | Discounted Cash Flow | Discounted Cash Flow
Cash flow projection | Until 2029 + perpetuity | Until 2054 | Until 2029 + perpetuity | Until 2029 + perpetuity | Until 2027
Gross Margin | Gross margin updated based on historical data, impacts of business restructuring and market trends | Reflects projection of costs due to the progress of the mining plan as well as startup and ramp up of projects. Price and exchange rate projected according industry reports. | Gross margin updated based on historical data and market trends | Gross margin updated based on historical data and market trends. | Estimated based on market studies for cargo captures and operational costs according market trends.
Cost atualization | Cost based on historical data of each product and impacts of business restructuring | Updated costs based on historical data, progress of mining plan as well as startup and ramp up of projects | Updated costs based on historical data and market trends | Updated costs based on historical data and market trends | Costs based on historical data and market trends
Perpetual growth rate | Without growth | Without perpetuity | Without growth | Growth of 1.4% p.a in real terms updated by long term inflation of 1.7% p.a. of the Euro zone | Without perpetuity
Discount rate | For metal packaging, the cash flow considered a discount rate around 8% p.a. in real terms. For mining, flat steel and other steel (CBSI), cash flows considered a discount rate between 10% and 12% p.a. in nominal terms. For the logistic segment, cash flow was discounted using a discount rate between 5.09% and 5.41% p.a. in real terms. The discount rate was based on the weighted average cost of capital ("WACC") that reflects the specific risk of each segment.
(*) Refer to assets of subsidiary Lusosider, located in Portugal. The discount rate was applied on the discounted cash flow prepared in Euros, the functional currency of this subsidiary. (**) Refer to assets of subsidiary FTL – Ferrovia Transnordestina Logística S.A.

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