XML 173 R114.htm IDEA: XBRL DOCUMENT v3.23.1
PROPERTY, PLANT AND EQUIPMENT (Details) - BRL (R$)
R$ in Thousands
12 Months Ended
Dec. 31, 2022
Dec. 31, 2021
Dec. 31, 2020
IfrsStatementLineItems [Line Items]      
Balance at beginning R$ 26,370,445 R$ 21,531,134 R$ 19,716,223
Effect of foreign exchange differences (108,528) (6,463)  
Acquisitions 3,360,519 2,993,272  
Capitalized interest (1) (notes 29 and 34) [1] 135,242 87,414  
PP&E provisions for losses and write-offs 24,162 (112,886)  
Depreciation (2,719,701) (2,112,657)  
Right of use - Remesurement 99,728 109,109  
Update of the ARO (Asset retirement obligation)   2,357  
Transfers to fixed assets to investment property without cash effect   (4,066)  
Acquisition of Elizabeth   627,145  
Transfers to inventory   261,504  
Others 4,744 22  
Transfer to intangible assets (101,449)    
Consolidation of acquired companies and fair value to asset 4,144,594    
Gross carrying amount [member]      
IfrsStatementLineItems [Line Items]      
Balance at beginning 51,611,687 40,090,936 36,136,110
Accumulated depreciation and amortisation [member]      
IfrsStatementLineItems [Line Items]      
Balance at beginning (25,241,242) (18,559,802) (16,419,887)
Right-of-use assets [member]      
IfrsStatementLineItems [Line Items]      
Balance at beginning 644,880 581,824 516,668
Effect of foreign exchange differences (1,024) 26  
Acquisitions 26,218 62,106  
PP&E provisions for losses and write-offs (754) (38,017)  
Depreciation (104,382) (68,068)  
Right of use - Remesurement 99,728 109,109  
Others (2)    
Consolidation of acquired companies and fair value to asset 43,272    
Land [member]      
IfrsStatementLineItems [Line Items]      
Balance at beginning 485,107 349,495 257,686
Effect of foreign exchange differences (12,314) (932)  
Acquisitions 1,402    
Transfers to fixed assets to investment property without cash effect   (4,065)  
Acquisition of Elizabeth   100,489  
Transfers to other asset categories (70,520)    
Consolidation of acquired companies and fair value to asset 217,044    
Land [member] | Gross carrying amount [member]      
IfrsStatementLineItems [Line Items]      
Balance at beginning 485,107 349,495 257,686
Buildings [member]      
IfrsStatementLineItems [Line Items]      
Balance at beginning 4,451,114 3,019,934 2,677,565
Effect of foreign exchange differences (21,167) (6,402)  
Acquisitions 48,061 22,441  
PP&E provisions for losses and write-offs (272) (5,051)  
Depreciation (218,941) (163,911)  
Update of the ARO (Asset retirement obligation)   2,357  
Transfers to fixed assets to investment property without cash effect   (1)  
Acquisition of Elizabeth   227,629  
Others 91    
Transfers to other asset categories 314,131    
Consolidation of acquired companies and fair value to asset 1,309,277    
Buildings [member] | Gross carrying amount [member]      
IfrsStatementLineItems [Line Items]      
Balance at beginning 8,741,911 5,358,388 4,752,412
Buildings [member] | Accumulated depreciation and amortisation [member]      
IfrsStatementLineItems [Line Items]      
Balance at beginning (4,290,797) (2,338,454) (2,074,847)
Machinery [member]      
IfrsStatementLineItems [Line Items]      
Balance at beginning 16,525,293 13,800,888 12,457,383
Effect of foreign exchange differences (66,796) (2,627)  
Acquisitions 6,631 367,050  
PP&E provisions for losses and write-offs 25,229 (62,606)  
Depreciation (2,334,638) (1,845,757)  
Acquisition of Elizabeth   278,576  
Transfers to inventory   261,504  
Others 4,700 19  
Transfers to other asset categories 2,800,864    
Consolidation of acquired companies and fair value to asset 2,288,415    
Machinery [member] | Gross carrying amount [member]      
IfrsStatementLineItems [Line Items]      
Balance at beginning 36,373,386 29,348,048 26,213,225
Machinery [member] | Accumulated depreciation and amortisation [member]      
IfrsStatementLineItems [Line Items]      
Balance at beginning (19,848,093) (15,547,160) (13,755,842)
Fixtures and fittings [member]      
IfrsStatementLineItems [Line Items]      
Balance at beginning 40,882 29,037 26,297
Effect of foreign exchange differences (756) 1,418  
Acquisitions 6,618 6,756  
PP&E provisions for losses and write-offs   (194)  
Depreciation (7,245) (7,043)  
Acquisition of Elizabeth   878  
Others 6    
Transfers to other asset categories 5,421    
Consolidation of acquired companies and fair value to asset 7,801    
Fixtures and fittings [member] | Gross carrying amount [member]      
IfrsStatementLineItems [Line Items]      
Balance at beginning 284,863 190,847 182,974
Fixtures and fittings [member] | Accumulated depreciation and amortisation [member]      
IfrsStatementLineItems [Line Items]      
Balance at beginning (243,981) (161,810) (156,677)
Construction in progress [member]      
IfrsStatementLineItems [Line Items]      
Balance at beginning 4,025,550 3,643,682 3,680,322
Effect of foreign exchange differences (6,137) 2,076  
Acquisitions 3,213,068 2,527,722  
Capitalized interest (1) (notes 29 and 34) [1] 135,242 87,414  
PP&E provisions for losses and write-offs   (5,468)  
Acquisition of Elizabeth   16,400  
Others   3  
Transfers to other asset categories (2,965,725)    
Transfer to intangible assets (101,449)    
Consolidation of acquired companies and fair value to asset 106,869    
Construction in progress [member] | Gross carrying amount [member]      
IfrsStatementLineItems [Line Items]      
Balance at beginning 4,025,550 3,643,682 3,680,322
Other property, plant and equipment [member]      
IfrsStatementLineItems [Line Items]      
Balance at beginning [2] 197,619 106,274 100,302
Effect of foreign exchange differences [2] (334) (22)  
Acquisitions [2] 58,521 7,197  
PP&E provisions for losses and write-offs [2] (41) (1,550)  
Depreciation [2] (54,495) (27,878)  
Acquisition of Elizabeth [2]   3,173  
Others [2] (51)    
Transfers to other asset categories [2] (84,171)    
Consolidation of acquired companies and fair value to asset [2] 171,916    
Other property, plant and equipment [member] | Gross carrying amount [member]      
IfrsStatementLineItems [Line Items]      
Balance at beginning [2] 643,304 445,870 414,705
Other property, plant and equipment [member] | Accumulated depreciation and amortisation [member]      
IfrsStatementLineItems [Line Items]      
Balance at beginning [2] (445,685) (339,596) (314,403)
Right-of-use assets [member] | Gross carrying amount [member]      
IfrsStatementLineItems [Line Items]      
Balance at beginning 1,057,566 754,606 634,786
Right-of-use assets [member] | Accumulated depreciation and amortisation [member]      
IfrsStatementLineItems [Line Items]      
Balance at beginning R$ (412,686) R$ (172,782) R$ (118,118)
[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).

[2] Refer substantially to assets for railway use, such as yards, rails, mines, and railroad materials;