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Intangible assets and goodwill (Tables) | 12 Months Ended
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Dec. 31, 2021
Schedule of intangible assets | Schedule of intangible assets
| Goodwill | Licenses with indefinite useful life | Trademarks | Customer relationships | Software | Education content | Developed technology | Educational platform | Software in progress | Total
Cost |  |  |  |  |  |  |  |  |  |
As of January 1, 2019 | 169,535 | 445,616 | - | 63,303 | 8,288 | - | - | 577 | 1,175 | 688,494
Additions (i) (ii) | 4,030 | 108,000 | - | - | 1,101 | - | - | 8,769 | 875 | 122,775
Business combinations | 285,844 | 150,156 | 32,111 | 62,110 | - | 17,305 | - | 2,845 | - | 550,371
As of December 31, 2019 | 459,409 | 703,772 | 32,111 | 125,413 | 9,389 | 17,305 | - | 12,191 | 2,050 | 1,361,640
Additions | - | - | - | - | 4,175 | - | - | 15,227 | 247 | 19,649
Disposals | - | - | - | - | (460) | - | - | - | - | (460)
Business combinations | 351,247 | 747,498 | 42,903 | 158,126 | 3,117 | - | 355 | 484 | - | 1,303,730
As of December 31, 2020 | 810,656 | 1,451,270 | 75,014 | 283,539 | 16,221 | 17,305 | 355 | 27,902 | 2,297 | 2,684,559
Additions (iii) | - | 108,000 | - | 684 | 3,044 | - | 996 | 39,686 | 23,700 | 176,110
Disposals * | - | - | - | - | 1,020 | - | - | (2,743) | (417) | (2,140)
Business combinations | 373,680 | 606,136 | 58,355 | 147,054 | 1,474 | - | 33,046 | 11,599 | 3,267 | 1,234,611
As of December 31, 2021 | 1,184,336 | 2,165,406 | 133,369 | 431,277 | 21,759 | 17,305 | 34,397 | 76,444 | 28,847 | 4,093,140
Amortization |  |  |  |  |  |  |  |  |  |
As of January 1, 2019 | - | - | - | (2,945) | (3,080) | - | - | - | - | (6,025)
Amortization | - | - | (1,150) | (34,927) | (1,456) | (4,876) | - | (868) | - | (43,277)
As of December 31, 2019 | - | - | (1,150) | (37,872) | (4,536) | (4,876) | - | (868) | - | (49,302)
Amortization | - | - | (2,352) | (47,960) | (2,180) | (2,816) | (32) | (7,367) | - | (62,707)
Disposals | - | - | - | - | 460 | - | - | - | - | 460
As of December 31, 2020 | - | - | (3,502) | (85,832) | (6,256) | (7,692) | (32) | (8,235) | - | (111,549)
Amortization | - | - | (5,027) | (56,438) | (5,844) | (8,980) | (625) | (3,608) | - | (80,522)
Disposals | - | - | - | - | (599) | - | - | 365 | - | (234)
As of December 31, 2021 | - | - | (8,529) | (142,270) | (12,699) | (16,672) | (657) | (11,478) | - | (192,305)
Net book value |  |  |  |  |  |  |  |  |  |
As of December 31, 2021 | 1,184,336 | 2,165,406 | 124,840 | 289,007 | 9,060 | 633 | 33,740 | 64,966 | 28,847 | 3,900,835
As of December 31, 2020 | 810,656 | 1,451,270 | 71,512 | 197,707 | 9,965 | 9,613 | 323 | 19,667 | 2,297 | 2,573,010
* |  | the Company performed physical inventory procedures in some of the subsidiaries for the year ended December 31, 2021 and the final adjustments (R$103 of costs net of depreciation) were recorded as disposals above.
(i) |  | The amount of R$4,030 added to goodwill relates to adjustments during the measurement period of the business combination of IESP in respect to amounts to be included as part of the purchase price allocation at acquisition date mainly related to impairment of receivables.
(ii) |  | On August 13, 2019, Afya Brazil entered into a purchase agreement with the shareholders of IPEC for the acquisition of 100% of IPEC. IPEC was a non-operational postsecondary education institution with governmental authorization to offer on-campus post-secondary undergraduate courses in medicine in the State of Pará, that started its operation in September 2019. . Management assessed the aspects of such transaction and concluded that the transaction does not fall under the definition of business, but an acquisition of license with indefinite useful life recognized in intangible assets Prior to the acquisition date, IPEC had no significant assets and liabilities. The purchase price of R$ 108,000 is comprised of: i) R$ 54,000 paid in cash on the acquisition date; ii) R$ 54,000 is payable in two equal instalments of R$ 27,000 payable annually from August 13, 2020 to August 13, 2021, and adjusted by the CDI rate.
(iii) |  | On November 05, 2021 Secretary of Regulation and Supervision of Higher Education of the Ministry of Education ("MEC") authorized the operation of 120 medical school seats in Garanhuns, for which our shareholder Nicolau Carvalho Esteves entered into an agreement with Afya Brazil pursuant to which he assigned to Afya Brazil the right to develop the ITPAC Garanhuns greenfield unit, a medical school in the city of Garanhuns, State of Pernambuco. Management assessed the aspects of such transaction and concluded that the transaction does not fall under the definition of business, but an acquisition of license with indefinite useful life recognized in intangible assets. Total purchase price was R$108,000 of which 50% was paid in cash on the transaction closing date and 50% in two equal annual installments, adjusted by the CDI rate.
Schedule of assumptions for impairment test | The carrying amounts of goodwill and licenses with indefinite useful life by CGU and their carrying amount as of December 31, 2021 and 2020 was: Schedule of assumptions for impairment test
| Carrying amount
CGU | Goodwill |  | Licenses with indefinite useful life |  | CGU
| 2021 |  | 2020 |  | 2021 |  | 2020 |  | 2021 |  | 2020
IPTAN | 17,446 |  | 17,446 |  | 57,214 |  | 57,214 |  | 140,522 |  | 126,397
IESVAP | 27,956 |  | 27,956 |  | 81,366 |  | 81,366 |  | 112,260 |  | 112,898
CCSI | 4,664 |  | 4,664 |  | 56,737 |  | 56,737 |  | 49,030 |  | 48,411
IESP | 73,838 |  | 73,838 |  | 179,693 |  | 179,693 |  | 346,286 |  | 380,410
FADEP | 49,661 |  | 49,661 |  | 70,606 |  | 70,606 |  | 153,791 |  | 160,787
Medcel and CBBW* | 139,294 |  | 139,294 |  | - |  | - |  | 235,300 |  | 219,359
FASA | 58,903 |  | 58,903 |  | 144,507 |  | 144,507 |  | 302,330 |  | 267,279
IPEMED | 87,647 |  | 87,647 |  | - |  | - |  | 126,965 |  | 119,227
IPEC | - |  | - |  | 108,000 |  | 108,000 |  | 131,360 |  | 122,325
UniRedentor | 77,662 |  | 77,662 |  | 121,477 |  | 121,477 |  | 246,320 |  | 253,370
UniSL | 4,420 |  | 4,420 |  | 249,387 |  | 249,387 |  | 305,044 |  | 258,234
FESAR | 71,664 |  | 71,664 |  | 141,616 |  | 141,616 |  | 279,038 |  | 263,914
FCMPB | 110,483 |  | 110,483 |  | 235,018 |  | 235,018 |  | 401,244 |  | 380,682
Practice Management Tools & Electronic Prescription | 113,362 |  | - |  | - |  | - |  | 227,909 |  | -
Clinical Decision Software | 87,018 |  | 87,018 |  | - |  | - |  | 147,592 |  | 149,805
Medical Harbour | 4,022 |  | - |  | - |  | - |  | 9,150 |  | -
Moc | 87,777 |  | - |  | 184,597 |  | 5,649 |  | 356,789 |  | 7,230
Unigranrio | 130,073 |  | - |  | 421,538 |  | - |  | 630,185 |  | -
RXPRO | 38,446 |  | - |  | - |  | - |  | 46,788 |  | -
* |  | CBBW as merged by Medcel on May 1, 2020.
Schedule of estimated useful lives | The estimated useful lives of intangible assets are as follows: Schedule of estimated useful lives
Customer relationships – medicine | 6 years
Customer relationships – other courses | 4.5 years
Software license | 5 years
Education content | 3 years
Trademarks | 2 - 30 years
Developed technology | 5 years

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