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INTANGIBLE ASSETS (Tables)
 12 Months Ended
Dec. 31, 2022
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
     
      Consolidated
  12/31/2022   12/31/2021
Software 10   9
Customer relationships 13   13
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
               
   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.;