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EXPENSES BY NATURE (Details 1) - BRL (R$) R$ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
IfrsStatementLineItems [Line Items] |  |  |  |
Production costs |  | R$ (31,054,016) | R$ (25,837,475) | R$ (19,124,901)
Selling expenses |  | (2,575,818) | (2,372,298) | (2,004,417)
General and administrative expenses |  | 674,119 | 587,148 | 504,458
Other operational |  | (5,666,642) | (1,534,602) | (5,224,682)
Net |  | (2,907,855) | (1,716,032) | (3,270,056)
Depreciation Amortization And Depletion [Member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Production costs | [1] | (2,752,557) | (2,075,488) | (2,374,046)
Selling expenses |  | (13,948) | (11,227) | (13,978)
General and administrative expenses |  | (26,340) | (27,966) | (33,434)
Total |  | (2,792,845) | (2,114,681) | (2,421,458)
Other operational | [2] | (77,386) | (97,725) | (95,270)
Net |  | R$ (2,870,231) | R$ (2,212,406) | R$ (2,516,728)
[1] | The cost of production includes PIS and COFINS credits on lease agreements as of December 31, 2022, in the amount of R$7.429 (R$5.786 as of December 31, 2021 ) .
[2] | They mainly refer to the depreciation of investment properties, paralyzed equipment and amortization of the SWT customer portfolio, classified in other operating expenses, see note 27.

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- Definition The amount of all expenses directly or indirectly attributed to the goods or services sold. Attributed expenses include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, such as depreciation and maintenance of factory buildings and equipment used in the production process, unallocated production overheads, and abnormal amounts of production costs of inventories. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 99 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_99&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 103 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_103&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of miscellaneous other operating expenses. [Refer: Other operating income (expense)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_112_c&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of expense relating to the marketing and selling of goods or services. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 85 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_85&doctype=Standard -URIDate 2022-03-24 + Details
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