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INTANGIBLE ASSETS (Tables) | 12 Months Ended
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Dec. 31, 2022
Intangible Assets |
Schedule of intangible assets |
Schedule of intangible assets |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  | Consolidated
| Goodwill |  | Customer relationships |  | Software |  | Trademarks and patents |  | Rights and licenses (*) |  | Others |  | Total
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
Effect of foreign exchange differences |  |  | (1,835) |  | (24) |  | (1,923) |  |  |  | (18) |  | (3,800)
Acquisitions and expenditures |  |  |  |  | 3,302 |  |  |  | 27 |  |  |  | 3,329
Transfer of property, plant and equipment |  |  |  |  | 29,840 |  |  |  |  |  |  |  | 29,840
Amortization (note 27) |  |  | (68,294) |  | (12,343) |  |  |  | (21,843) |  |  |  | (102,480)
Disposals |  |  |  |  |  |  |  |  |  |  | (63) |  | (63)
Transfers to other asset categories | 39,814 |  |  |  |  |  |  |  | (39,814) |  |  |  |
Business Combination Elizabeth (note 4) | 83,266 |  |  |  |  |  |  |  | 330,164 |  |  |  | 413,430
Balance at December 31, 2021 | 3,729,236 |  | 207,912 |  | 66,440 |  | 213,609 |  | 3,437,883 |  | 1,970 |  | 7,657,050
Cost | 3,969,643 |  | 816,206 |  | 221,712 |  | 213,609 |  | 3,484,778 |  | 1,970 |  | 8,707,918
Accumulated amortization | (131,077) |  | (608,294) |  | (155,272) |  |  |  | (46,895) |  |  |  | (941,538)
Adjustment for accumulated recoverable value | (109,330) |  |  |  |  |  |  |  |  |  |  |  | (109,330)
Balance at December 31, 2021 | 3,729,236 |  | 207,912 |  | 66,440 |  | 213,609 |  | 3,437,883 |  | 1,970 |  | 7,657,050
Effect of foreign exchange differences |  |  | (26,059) |  | (544) |  | (25,399) |  |  |  | (214) |  | (52,216)
Acquisitions |  |  |  |  | 830 |  |  |  | 76,764 |  | 644 |  | 78,238
Consolidation of acquired companies | 402,247 |  | 33,982 |  | 6,008 |  | 38,370 |  | 2,677,809 |  |  |  | 3,158,416
Transfer of property, plant and equipment |  |  |  |  | 30,456 |  |  |  | 70,993 |  |  |  | 101,449
Amortization (note 26) |  |  | (63,351) |  | (15,344) |  | (1,393) |  | (74,795) |  |  |  | (154,883)
Balance at December 31, 2022 | 4,131,483 |  | 152,484 |  | 87,846 |  | 225,187 |  | 6,188,654 |  | 2,400 |  | 10,788,054
Cost | 4,371,890 |  | 753,307 |  | 296,456 |  | 226,581 |  | 6,400,593 |  | 2,400 |  | 12,051,227
Accumulated amortization | (131,077) |  | (600,823) |  | (208,610) |  | (1,394) |  | (211,939) |  |  |  | (1,153,843)
Adjustment for accumulated recoverable value | (109,330) |  |  |  |  |  |  |  |  |  |  |  | (109,330)
Balance at December 31, 2022 | 4,131,483 |  | 152,484 |  | 87,846 |  | 225,187 |  | 6,188,654 |  | 2,400 |  | 10,788,054
(*) |  | Comprised mainly of: (i) mining rights whose amortization is based on production volume and (ii) Concession agreement for the use of water resources in the acquisition of control of CEEE-G, amortized over the agreement term (note 3.c).
Schedule of average useful life by nature |
Schedule of average useful life by nature |  |  |
|  |  | Consolidated
| 12/31/2022 |  | 12/31/2021
Software | 10 |  | 9
Customer relationships | 13 |  | 13
Schedule of goodwill impairment test |
Schedule of goodwill impairment test |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  | Consolidated
|  |  |  | Goodwill | Trademarks | Total
Cash generating unity |  | Segment |  | 12/31/2022 |  | 12/31/2021 |  | 12/31/2022 |  | 12/31/2021 |  | 12/31/2022 |  | 12/31/2021
Packaging (1) |  | Steel |  | 170,163 |  | 158,748 |  |  |  |  |  | 170,163 |  | 158,748
Long steel (2) |  | Steel |  | 235,595 |  | 235,595 |  | 225,187 |  | 213,609 |  | 460,782 |  | 449,204
Mining (3) |  | Mining |  | 3,236,402 |  | 3,236,402 |  |  |  |  |  | 3,236,402 |  | 3,236,402
Other Steel (4) |  | Steel |  | 15,225 |  | 15,225 |  |  |  |  |  | 15,225 |  | 15,225
Cements (5) |  | Cement |  | 474,098 |  | 83,266 |  |  |  |  |  | 474,098 |  | 83,266
|  |  |  | 4,131,483 |  | 3,729,236 |  | 225,187 |  | 213,609 |  | 4,356,670 |  | 3,942,845
(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. In 2022, Metalgráfica Iguaçu was acquired by subsidiary Prada and goodwill of R$11,415 was recognized.
(2) |  | The goodwill and trademark that are recorded in intangible assets at long steel segment, derives 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 for expected 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.
(5) |  | In the acquisition of Elizabeth Cimentos S.A. in August 2021 goodwill for expected future profitability in the amount of R$83,266 was generated, and in December 2022 goodwill for expected future profitability of CSN Cimentos Brasil S.A. in the amount of R$390,832 was recognized. The goodwill is recorded in the acquirer CSN Cimentos S.A.
Schedule of main assumptions for intangible asstes impairment |
Schedule of main assumptions for intangible asstes impairment |  |  |  |  |  |  |
| Packaging | Mining | Other Steelmaking | Flat Steel (*) | Flat Steel (*) | Logistics (**) | Cements
Measurement of recoverable value | Discounted Cash Flow | Discounted Cash Flow | Discounted Cash Flow | Discounted Cash Flow | Discounted Cash Flow | Discounted Cash Flow | Discounted Cash Flow
Cash flow projection | Until 2032 + perpetuity | Until 2064 | Until 2032 + perpetuity | Until 2032 + perpetuity | Until 2035 + perpetuity | Until 2027 | Until 2050 + perpetuity
Gross Margin | Gross margin updated based on historical data, 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. | Gross margin updated based on historical data and market trends | Gross margin updated based on historical data and market trends | Gross margin updated based on historical data and market trends | Estimated based on market study to captures cargo and operational costs according to market trend studies | Gross margin updated based on historical data and market trends
Cost atualization | Cost based on historical data of each product and impacts of business restructuring | Update of costs based on historical data, progress of the mining plan as well as startup and project ramp up | Updated costs based on historical data and market trends | Updated costs based on historical data and market trends | Updated costs based on historical data and market trends | Study-based costs and market trends | Study-based costs and market trends
Perpetual growth rate | Without growth | Without perpetuity | Without growth | Without growth | Without growth | Without perpetuity | Without growth
Discount rate | For packaging, cash flows were discounted using a discount rate around 9.13% p.a. in real terms. For mining, steel, cement and other steel, cash flows were discounted using a discount rate between 3.53% to 13.09% p.a. in real terms and in nominal terms between 5.60% to 16.49% p.a. For logistics, cash flows were discounted using a discount rate between 6.01% to 7.56% 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.
* |  | Refers to the assets of the subsidiary Lusosider, located in Portugal and also the assets of Stahlwerk Thüringen (SWT) located in Germany. The discount rate was applied on the discounted cash flow prepared in Euros, the functional currency of these subsidiaries.
** |  | Refers to the assets of the subsidiary FTL - Ferrovia Transnordestina Logística S.A.;

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