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PROPERTY, PLANT AND EQUIPMENT (Details) - BRL (R$) R$ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
IfrsStatementLineItems [Line Items] |  |  |
Property plant and equipment, beginning balance | R$ 26,370,445 | R$ 21,531,134 | R$ 21,531,134
Cost | 55,944,016 | 51,611,687 | 40,090,936
Accumulated depreciation | (28,016,558) | (25,241,242) | (18,559,802)
Effect of foreign exchange differences | (36,563) | (108,528) |
Acquisitions | 4,536,206 | 3,360,519 |
Capitalized interest (1) (notes 28) | 182,799 | 135,242 |
Write-offs (note 27) (2) | (117,519) | 24,162 |
Depreciation (note 26) | (3,128,239) | (2,719,701) |
Transfers to intangible assets |  | (101,449) |
Right of use - Remesurement | 124,310 | 99,728 |
Consolidation of acquired companies and asset value |  | 4,144,594 |
Others | 15,055 | 4,744 |
Transfer between groups - intangible assets and investment property | (38,581) |  |
Mazet Acquisition | 19,545 |  |
Property plant and equipment, ending balance | 27,927,458 | 26,370,445 | 21,531,134
Land [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property plant and equipment, beginning balance | 485,107 | 349,495 | 349,495
Cost | 525,307 | 485,107 | 349,495
Effect of foreign exchange differences | (4,586) | (12,314) |
Acquisitions | 49,434 | 1,402 |
Write-offs (note 27) (2) | (1,627) |  |
Transfers to other asset categories | 3,025 |  |
Consolidation of acquired companies and asset value |  | 217,044 |
Transfer between groups - intangible assets and investment property | (6,637) |  |
Mazet Acquisition | 591 |  |
Property plant and equipment, ending balance | 525,307 | 485,107 | 349,495
Buildings [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property plant and equipment, beginning balance | 4,451,114 | 3,019,934 | 3,019,934
Cost | 9,110,694 | 8,741,911 | 5,358,388
Accumulated depreciation | (4,578,375) | (4,290,797) | (2,338,454)
Effect of foreign exchange differences | (5,859) | (21,167) |
Acquisitions | 45,852 | 48,061 |
Write-offs (note 27) (2) | (12,021) | (272) |
Depreciation (note 26) | (282,612) | (218,941) |
Transfers to other asset categories | 347,730 | 314,131 |
Consolidation of acquired companies and asset value |  | 1,309,277 |
Others | 175 | 91 |
Transfer between groups - intangible assets and investment property | (21,528) |  |
Mazet Acquisition | 9,468 |  |
Property plant and equipment, ending balance | 4,532,319 | 4,451,114 | 3,019,934
Machinery [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property plant and equipment, beginning balance | 16,525,293 | 13,800,888 | 13,800,888
Cost | 39,597,174 | 36,373,386 | 29,348,048
Accumulated depreciation | (22,177,652) | (19,848,093) | (15,547,160)
Effect of foreign exchange differences | (19,497) | (66,796) |
Acquisitions | 265,728 | 6,631 |
Write-offs (note 27) (2) | (15,118) | 25,229 |
Depreciation (note 26) | (2,600,210) | (2,334,638) |
Transfers to other asset categories | 3,250,098 | 2,800,864 |
Consolidation of acquired companies and asset value |  | 2,288,415 |
Others | 1,527 | 4,700 |
Transfer between groups - intangible assets and investment property | 3,420 |  |
Mazet Acquisition | 8,281 |  |
Property plant and equipment, ending balance | 17,419,522 | 16,525,293 | 13,800,888
Fixtures and fittings [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property plant and equipment, beginning balance | 40,882 | 29,037 | 29,037
Cost | 297,916 | 284,863 | 190,847
Accumulated depreciation | (251,999) | (243,981) | (161,810)
Effect of foreign exchange differences | (1,877) | (756) |
Acquisitions | 2,791 | 6,618 |
Write-offs (note 27) (2) | (27) |  |
Depreciation (note 26) | (10,245) | (7,245) |
Transfers to other asset categories | 13,901 | 5,421 |
Consolidation of acquired companies and asset value |  | 7,801 |
Others |  | 6 |
Transfer between groups - intangible assets and investment property | 101 |  |
Mazet Acquisition | 391 |  |
Property plant and equipment, ending balance | 45,917 | 40,882 | 29,037
Construction in progress [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property plant and equipment, beginning balance | 4,025,550 | 3,643,682 | 3,643,682
Cost | 4,425,130 | 4,025,550 | 3,643,682
Effect of foreign exchange differences | (2,973) | (6,137) |
Acquisitions | 4,040,151 | 3,213,068 |
Capitalized interest (1) (notes 28) | 182,799 | 135,242 |
Write-offs (note 27) (2) | (82,136) |  |
Transfers to other asset categories | (3,737,635) | (2,965,725) |
Transfers to intangible assets |  | (101,449) |
Consolidation of acquired companies and asset value |  | 106,869 |
Others | 13,353 |  |
Transfer between groups - intangible assets and investment property | (13,979) |  |
Property plant and equipment, ending balance | 4,425,130 | 4,025,550 | 3,643,682
Right Of Use [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property plant and equipment, beginning balance | 644,880 | 581,824 | 581,824
Cost | 1,126,977 | 1,057,566 | 754,606
Accumulated depreciation | (452,191) | (412,686) | (172,782)
Effect of foreign exchange differences | (1,667) | (1,024) |
Acquisitions | 73,215 | 26,218 |
Write-offs (note 27) (2) |  | (754) |
Depreciation (note 26) | (165,952) | (104,382) |
Right of use - Remesurement | 124,310 | 99,728 |
Consolidation of acquired companies and asset value |  | 43,272 |
Others |  | (2) |
Property plant and equipment, ending balance | 674,786 | 644,880 | 581,824
Other property, plant and equipment [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property plant and equipment, beginning balance | 197,619 | 106,274 | 106,274
Cost | 860,818 | 643,304 | 445,870
Accumulated depreciation | (556,341) | (445,685) | (339,596)
Effect of foreign exchange differences | (104) | (334) |
Acquisitions | 59,035 | 58,521 |
Write-offs (note 27) (2) | (6,590) | (41) |
Depreciation (note 26) | (69,220) | (54,495) |
Transfers to other asset categories | 122,881 | (84,171) |
Consolidation of acquired companies and asset value |  | 171,916 |
Others |  | (51) |
Transfer between groups - intangible assets and investment property | 42 |  |
Mazet Acquisition | 814 |  |
Property plant and equipment, ending balance | R$ 304,477 | R$ 197,619 | R$ 106,274

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- Definition The increase in property, plant and equipment resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e_iii&doctype=Standard -URIDate 2023-03-23 + Details
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