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PROPERTY, PLANT AND EQUIPMENT | 12 Months Ended
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Dec. 31, 2022
Property, plant and equipment [abstract] |
PROPERTY, PLANT AND EQUIPMENT |
| 11. | PROPERTY, PLANT AND EQUIPMENT
Schedule of property, plant and equipment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  | Consolidated
| Land |  | Buildings and Infrastructure |  | Machinery, equipment and facilities |  | Furniture and fixtures |  | Construction in progress |  | Right of use (i) |  | Other (*) |  | Total
Balance at December 31, 2020 | 257,686 |  | 2,677,565 |  | 12,457,383 |  | 26,297 |  | 3,680,322 |  | 516,668 |  | 100,302 |  | 19,716,223
Cost | 257,686 |  | 4,752,412 |  | 26,213,225 |  | 182,974 |  | 3,680,322 |  | 634,786 |  | 414,705 |  | 36,136,110
Accumulated depreciation |  |  | (2,074,847) |  | (13,755,842) |  | (156,677) |  |  |  | (118,118) |  | (314,403) |  | (16,419,887)
Balance at December 31, 2020 | 257,686 |  | 2,677,565 |  | 12,457,383 |  | 26,297 |  | 3,680,322 |  | 516,668 |  | 100,302 |  | 19,716,223
Effect of foreign exchange differences | (932) |  | (6,402) |  | (2,627) |  | 1,418 |  | 2,076 |  | 26 |  | (22) |  | (6,463)
Acquisitions |  |  | 22,441 |  | 367,050 |  | 6,756 |  | 2,527,722 |  | 62,106 |  | 7,197 |  | 2,993,272
Capitalized interest (1) (notes 29 and 34) |  |  |  |  |  |  |  |  | 87,414 |  |  |  |  |  | 87,414
PP&E provisions for losses and write-offs (note 27) |  |  | (5,051) |  | (62,606) |  | (194) |  | (5,468) |  | (38,017) |  | (1,550) |  | (112,886)
Depreciation (note 26) |  |  | (163,911) |  | (1,845,757) |  | (7,043) |  |  |  | (68,068) |  | (27,878) |  | (2,112,657)
Right of use - Remesurement |  |  |  |  |  |  |  |  |  |  | 109,109 |  |  |  | 109,109
Update of the ARO (Asset retirement obligation) |  |  | 2,357 |  |  |  |  |  |  |  |  |  |  |  | 2,357
Transfers to fixed assets to investment property without cash effect | (4,065) |  | (1) |  |  |  |  |  |  |  |  |  |  |  | (4,066)
Acquisition of Elizabeth | 100,489 |  | 227,629 |  | 278,576 |  | 878 |  | 16,400 |  |  |  | 3,173 |  | 627,145
Transfers to inventory |  |  |  |  | 261,504 |  |  |  |  |  |  |  |  |  | 261,504
Others |  |  |  |  | 19 |  |  |  | 3 |  |  |  |  |  | 22
Balance at December 31, 2021 | 349,495 |  | 3,019,934 |  | 13,800,888 |  | 29,037 |  | 3,643,682 |  | 581,824 |  | 106,274 |  | 21,531,134
Cost | 349,495 |  | 5,358,388 |  | 29,348,048 |  | 190,847 |  | 3,643,682 |  | 754,606 |  | 445,870 |  | 40,090,936
Accumulated depreciation |  |  | (2,338,454) |  | (15,547,160) |  | (161,810) |  |  |  | (172,782) |  | (339,596) |  | (18,559,802)
Balance at December 31, 2021 | 349,495 |  | 3,019,934 |  | 13,800,888 |  | 29,037 |  | 3,643,682 |  | 581,824 |  | 106,274 |  | 21,531,134
Effect of foreign exchange differences | (12,314) |  | (21,167) |  | (66,796) |  | (756) |  | (6,137) |  | (1,024) |  | (334) |  | (108,528)
Acquisitions | 1,402 |  | 48,061 |  | 6,631 |  | 6,618 |  | 3,213,068 |  | 26,218 |  | 58,521 |  | 3,360,519
Capitalized interest (1) (notes 29 and 34) |  |  |  |  |  |  |  |  | 135,242 |  |  |  |  |  | 135,242
PP&E provisions for losses and write-offs (note 27) |  |  | (272) |  | 25,229 |  |  |  |  |  | (754) |  | (41) |  | 24,162
Depreciation (note 26) |  |  | (218,941) |  | (2,334,638) |  | (7,245) |  |  |  | (104,382) |  | (54,495) |  | (2,719,701)
Transfers to other asset categories | (70,520) |  | 314,131 |  | 2,800,864 |  | 5,421 |  | (2,965,725) |  |  |  | (84,171) |  |
Transfers to intangible assets |  |  |  |  |  |  |  |  | (101,449) |  |  |  |  |  | (101,449)
Right of use - Remesurement |  |  |  |  |  |  |  |  |  |  | 99,728 |  |  |  | 99,728
Consolidation of acquired companies and fair value to asset | 217,044 |  | 1,309,277 |  | 2,288,415 |  | 7,801 |  | 106,869 |  | 43,272 |  | 171,916 |  | 4,144,594
Others |  |  | 91 |  | 4,700 |  | 6 |  |  |  | (2) |  | (51) |  | 4,744
Balance at December 31, 2022 | 485,107 |  | 4,451,114 |  | 16,525,293 |  | 40,882 |  | 4,025,550 |  | 644,880 |  | 197,619 |  | 26,370,445
Cost | 485,107 |  | 8,741,911 |  | 36,373,386 |  | 284,863 |  | 4,025,550 |  | 1,057,566 |  | 643,304 |  | 51,611,687
Accumulated depreciation |  |  | (4,290,797) |  | (19,848,093) |  | (243,981) |  |  |  | (412,686) |  | (445,685) |  | (25,241,242)
Balance at December 31, 2022 | 485,107 |  | 4,451,114 |  | 16,525,293 |  | 40,882 |  | 4,025,550 |  | 644,880 |  | 197,619 |  | 26,370,445
(*) |  | Refer substantially to assets for railway use, such as yards, rails, mines, and railroad materials;
(1) |  | The capitalized borrowing costs are basically determined for the projects in Steel and Mining and refer substantially, to: - CSN: Technological updates and acquisition of new equipment for maintenance of the production capacity of UPV Plant (RJ); - CSN Mineração: Expansion of Casa de Pedra (MG) and TECAR (RJ).
| (i) | Right of use
Below the movements of the right of use:
Schedule of rights of use |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Consolidated
| Land |  | Buildings and Infrastructure |  | Machinery, equipment and facilities |  | Others |  | Total
Balance at December 31, 2020 | 393,015 |  | 66,086 |  | 51,946 |  | 5,621 |  | 516,668
Cost | 434,689 |  | 75,882 |  | 81,598 |  | 42,617 |  | 634,786
Accumulated depreciation | (41,674) |  | (9,796) |  | (29,652) |  | (36,996) |  | (118,118)
Balance at December 31, 2020 | 393,015 |  | 66,086 |  | 51,946 |  | 5,621 |  | 516,668
Effect of foreign exchange differences |  |  | 3 |  | (6) |  | 29 |  | 26
Addition | 1,195 |  | 178 |  | 40,503 |  | 20,230 |  | 62,106
Remesurement | 63,120 |  | 18,031 |  | 27,958 |  |  |  | 109,109
Depreciation | (23,424) |  | (10,343) |  | (25,472) |  | (8,829) |  | (68,068)
Write-offs | (16,940) |  |  |  | (20,944) |  | (133) |  | (38,017)
Transfers to other asset categories | 22,319 |  | (5,810) |  | (20,226) |  | 3,717 |  |
Balance at December 31, 2021 | 439,285 |  | 68,145 |  | 53,759 |  | 20,635 |  | 581,824
Cost | 500,826 |  | 94,196 |  | 99,103 |  | 60,483 |  | 754,608
Accumulated depreciation | (61,541) |  | (26,051) |  | (45,344) |  | (39,848) |  | (172,784)
Balance at December 31, 2021 | 439,285 |  | 68,145 |  | 53,759 |  | 20,635 |  | 581,824
Effect of foreign exchange differences |  |  | (360) |  | (62) |  | (602) |  | (1,024)
Addition | 2,520 |  | 2,042 |  | 4,191 |  | 17,465 |  | 26,218
Consolidation of acquired companies |  |  | 1,092 |  | 35,511 |  | 6,669 |  | 43,272
Remesurement | 45,410 |  | 8,325 |  | 38,430 |  | 7,563 |  | 99,728
Depreciation | (22,153) |  | (16,726) |  | (48,142) |  | (17,361) |  | (104,382)
Write-offs |  |  |  |  | (754) |  |  |  | (754)
Transfers to other asset categories | (14) |  | (87) |  | 228 |  | (127) |  |
Others |  |  |  |  |  |  | (2) |  | (2)
Balance at December 31, 2022 | 465,048 |  | 62,431 |  | 83,161 |  | 34,240 |  | 644,880
Cost | 548,756 |  | 107,782 |  | 277,865 |  | 123,164 |  | 1,057,567
Accumulated depreciation | (83,708) |  | (45,351) |  | (194,704) |  | (88,924) |  | (412,687)
Balance at December 31, 2022 | 465,048 |  | 62,431 |  | 83,161 |  | 34,240 |  | 644,880
The average estimated useful lives are as follows (in years):
Schedule of estimated useful lives |  |  |
|  |  | Consolidated
| 12/31/2022 |  | 12/31/2021
Buildings and Infrastructure | 34 |  | 34
Machinery, equipment and facilities | 18 |  | 18
Furniture and fixtures | 12 |  | 12
Others | 9 |  | 10
Accounting Policy
Property, plant and equipment are carried at cost of acquisition, formation or construction, minus accumulated depreciation or depletion and any impairment loss. Depreciation is calculated using the straight-line method based on the remaining useful life of assets or the term of the contract, whichever is shorter. The depletion of mines is calculated based on the quantity of ore mined. Land is not depreciated since their useful life is considered indefinite. All other disbursements are expensed as incurred.
| · | Capitalized interest
Borrowing costs directly attributable to the acquisition, construction and or production of qualifying assets are capitalized as part of the cost of the asset when it is probable that they will result in future economic benefits and on which date they are ready to determine their functions in the manner intended by the Company.
| · | Development costs of new ore deposits
Costs for the development of new ore deposits, or for the expansion of the capacity of the mines in operation are capitalized and amortized by the method of units produced (extracted) based on the probable and proven quantities of ore.
| · | Exploration expenses
Exploration expenses are recognized as expenses until the viability of the mining activity is established; after that period, subsequent costs are capitalized.
| · | Waste removal costs
Expenses incurred during the development phase of a mine, prior to the production phase, are accounted for as part of the depreciable development costs. Subsequently, these costs are amortized over the useful life of the mine on the basis of probable and proven reserves.
| · | Stripping costs
The stripping costs incurred in the production phase are added to the stock value, except when a specific extraction campaign is carried out to access deeper deposits of the deposit. In this case, costs are capitalized and classified in non-current assets and are amortized over the useful life of the deposit.

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