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12. INTANGIBLE ASSETS (Tables) | 12 Months Ended
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Dec. 31, 2020
Disclosure of detailed information about intangible assets [abstract] |
Schedule of intangible assets |
|  |  |  |  |  |  |  |  |  |  |  |  | Consolidated
| Goodwill |  | Customer relationships |  | Software |  | Trademarks and patents |  | Rights and licenses (*) |  | Others |  | Total
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 amortization | (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
Effect of foreign exchange differences |  |  | 94,998 |  | 584 |  | 62,429 |  |  |  | 638 |  | 158,649
Acquisitions and expenditures |  |  |  |  | 1,837 |  |  |  |  |  |  |  | 1,837
Transfer of property, plant and equipment |  |  |  |  | 633 |  |  |  | 4,000 |  |  |  | 4,633
Amortization (note 26) |  |  | (63,096) |  | (11,248) |  |  |  | (5,611) |  |  |  | (79,955)
Others |  |  |  |  |  |  |  |  |  |  | (151) |  | (151)
Balance at December 31, 2020 | 3,606,156 |  | 278,041 |  | 45,665 |  | 215,532 |  | 3,169,349 |  | 2,051 |  | 7,316,794
Cost | 3,846,563 |  | 823,540 |  | 182,059 |  | 215,532 |  | 3,193,787 |  | 2,051 |  | 8,263,532
Accumulated amortization | (131,077) |  | (545,499) |  | (136,394) |  |  |  | (24,438) |  |  |  | (837,408)
Adjustment for accumulated recoverable value | (109,330) |  |  |  |  |  |  |  |  |  |  |  | (109,330)
Balance at December 31, 2020 | 3,606,156 |  | 278,041 |  | 45,665 |  | 215,532 |  | 3,169,349 |  | 2,051 |  | 7,316,794
|  |  |  |  |  |  |  |  |  |  |  |  | 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 amortization | (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 expenditures | - |  | $0.00 |  | 1,387 |  | - |  | - |  | 40 |  | 1,427
Transfer of property, plant and equipment | - |  | $0.00 |  | 7,808 |  | - |  | 4,088 |  |  |  | 11,896
Amortization (note 26) | - |  | (47,345) |  | (10,657) |  | - |  | (127) |  |  |  | (58,129)
Goodwill - acquisition 50% CBSI (note 8.d) | 15,225 |  | - |  | - |  | - |  | - |  |  |  | 15,225
Consolidated 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 amortization | (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 of mining rights. Amortization is based on production volume.
Schedule of estimated useful lives | The average useful life by nature is as follows (in years):
|  |  | Consolidated
| 12/31/2020 |  | 12/31/2019
Software | 9 |  | 9
Customer relationships | 13 |  | 13
Schedule of cash generating units | The CGUs with intangible assets in this situation are shown below:
|  |  |  |  |  |  |  |  |  |  |  |  |  | Consolidated
|  |  |  | Goodwill | Trademarks | Total
Cash generating of units |  | Segment |  | 12/31/2020 |  | 12/31/2019 |  | 12/31/2020 |  | 12/31/2019 |  | 12/31/2020 |  | 12/31/2019
Packaging (1) |  | Steel |  | 158,748 |  | 158,748 |  |  |  |  |  | 158,748 |  | 158,748
Long steel (2) |  | Steel |  | 235,595 |  | 235,595 |  | 215,532 |  | 153,103 |  | 451,127 |  | 388,698
Mining (3) |  | Mining |  | 3,196,588 |  | 3,196,588 |  |  |  |  |  | 3,196,588 |  | 3,196,588
Other Steel (4) |  | Steel |  | 15,225 |  | 15,225 |  |  |  |  |  | 15,225 |  | 15,225
|  |  |  | 3,606,156 |  | 3,606,156 |  | 215,532 |  | 153,103 |  | 3,821,688 |  | 3,759,259
(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, which recoverability is tested annually. (4) On November 29, 2019, CSN acquired the 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 the calculation of the value in use on December 31, 2020, are as follows:
| Packaging | Mining | Other Steelmaking | Flat Steel | Logistics
Measurement of recoverable value | DCF | DCF | DCF | DCF | DCF
Cash Flow Projection | Until 2030 + perpetuity | Until 2064 | Until 2030 + perpetuity | Until 2030 + perpetuity | by 2027
Gross margin | Update of gross margin based on historical data, incorporation of the impacts of business restructuring and market trends. | It reflects projection of costs due to the progress of the mining plan as well as startup and project ramp up. Prices and exchange rates projected according to sectoral reports. | Update of gross margin based on historical data and market trends. | Update gross margin based on historical data and market trends. | Estimated based on market study to capture cargo and operating costs according to market trend studies
Update costs | Update of costs based on historical data for each product and incorporation of the impacts of business restructuring. | Update of costs based on historical data, progress of the mining plan as well as startup and project ramp up | Update of costs based on historical data and market trends. | Update of costs based on historical data and market trends. | Study-based costs and market trends
Perpetuity growth rate | No growth. | Without perpetuity. | No growth. | Growth of 1.4% per year in real terms, updated by long-term inflation of 1.7% per year in the Eurozone. | Without perpetuity.
Discount Rate | For packaging, cash flow was discounted using a discount rate of around 8% per year in real terms. For mining, flat steel and other steel (CBSI), cash flows were discounted using a discount rate between 7% to 9.5% pa in nominal terms. For logistics, cash flow was discounted using a discount rate between 5.87% to 6.40% pa in real terms. The discount rate was based on the weighted average cost of capital (“WACC”) which reflects the specific risk of each segment.
(*) refer to the assets of the subsidiary Lusosider, located in Portugal. The discount rate was applied to the discounted cash flow prepared in Euros, the functional currency of this subsidiary. (**) refer to the assets of the subsidiary FTL - Ferrovia Transnordestina Logística SA

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