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Revenue | 12 Months Ended
--- | ---
Dec. 31, 2021
Revenue |
| 19 | Revenue
Schedule of net sales revenue
| 2021 | 2020 | 2019
Tuition fees (*) | 2,124,589 | 1,388,735 | 856,561
Other | 167,441 | 99,817 | 43,116
Deductions |  |  |
Granted discounts | (229,254) | (89,017) | (43,767)
Early payment discounts | (49,879) | (29,299) | (8,523)
Returns | (42,373) | (11,437) | (7,462)
Taxes | (74,232) | (49,629) | (28,157)
PROUNI | (176,921) | (107,979) | (61,138)
Net revenue from contracts with customers | 1,719,371 | 1,201,191 | 750,630
Timing of revenue recognition of net revenue from contracts with customers |  |  |
Tuition, digital content and app subscription fees - Transferred over time | 1,640,889 | 1,128,558 | 713,827
Other - Transferred at a point in time | 78,482 | 72,633 | 36,803
(*) |  | As mentioned in Note 1, the Company assessed, in connection with the social distancing requirements, whether it has satisfied all performance obligations of its contracts with customers, according to IFRS15, and concluded it was necessary to defer a portion of its net revenues in the second semester of 2020. As result, R$2,361 of net revenue were deferred to the first semester of 2021 and recorded in advances from customers.
The Company`s revenue from contracts with customers are all in Brazil. The Company is not subject to the payment of the social integration program tax (Programa de Integração Social, or PIS) and the social contribution on revenues tax (Contribuição para o Financiamento da Seguridade Social, or COFINS) on the revenue from under graduation degrees under the PROUNI program. The following table presents statements of income for the Company’s operating segments for the years ended December 31, 2021, 2020 and 2019: Schedule of revenue by segment
Revenue by segment | Undergrad | Continuing Education | Digital Services | Elimination (inter-segment transactions) | 2021
Types of services or goods | 1,498,408 | 72,983 | 151,958 | (3,978) | 1,719,371
Tuition fees | 1,486,111 | 72,983 | - | - | 1,559,094
Other | 12,297 | - | 151,958 | (3,978) | 160,277
Timing of revenue recognition | 1,498,408 | 72,983 | 151,958 | (3,978) | 1,719,371
Transferred over time | 1,486,111 | 72,983 | 81,795 | - | 1,640,889
Transferred at a point in time | 12,297 | - | 70,163 | (3,978) | 78,482
Revenue by segment | Undergrad | Continuing Education | Digital Services | Elimination (inter-segment transactions) | 2020
Types of services or goods | 1,002,461 | 107,197 | 93,152 | (1,619) | 1,201,191
Tuition fees | 997,055 | 107,197 | - | - | 1,104,252
Other | 5,406 | - | 93,152 | (1,619) | 96,939
Timing of revenue recognition | 1,002,461 | 107,197 | 93,152 | (1,619) | 1,201,191
Transferred over time | 997,055 | 107,197 | 24,306 | - | 1,128,558
Transferred at a point in time | 5,406 | - | 68,846 | (1,619) | 72,633
Revenue by segment | Undergrad | Continuing Education | Digital Services | Elimination (inter-segment transactions) | 2019
Types of services or goods | 653,760 | 64,870 | 35,880 | (3,880) | 750,630
Tuition fees | 648,957 | 60,195 | - | - | 709,152
Other | 4,803 | 4,675 | 35,880 | (3,880) | 41,478
Timing of revenue recognition | 653,760 | 64,870 | 35,880 | (3,880) | 750,630
Transferred over time | 648,957 | 64,870 | - | - | 713,827
Transferred at a point in time | 4,803 | - | 35,880 | (3,880) | 36,803

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