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PROPERTY, PLANT AND EQUIPMENT (Tables)
 12 Months Ended
Dec. 31, 2022
Property, plant and equipment [abstract]  
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).
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
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