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Revenue | 12 Months Ended
--- | ---
Dec. 31, 2023
Notes and other explanatory information [abstract] |
Revenue |
19 | Revenue
Schedule of net sales revenue |  |  |
| 2023 | 2022 | 2021
Tuition fees | 3,505,250 | 2,827,567 | 2,124,589
Other | 263,937 | 213,040 | 167,441
Deductions |  |  |
Discount and scholarships | (240,314) | (241,404) | (229,254)
Early payment discounts | (195,054) | (92,234) | (49,879)
Returns | (27,743) | (45,402) | (42,373)
Taxes | (142,825) | (107,004) | (74,232)
PROUNI | (287,338) | (225,506) | (176,921)
Revenue from contracts with customers | 2,875,913 | 2,329,057 | 1,719,371
Timing of revenue recognition of revenue from contracts with customers: |  |  |
Tuition, digital content and app subscription fees - Transferred over time | 2,821,251 | 2,273,578 | 1,640,889
Other - Transferred at a point in time | 54,662 | 55,479 | 78,482
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 Revenue tax (Contribuição para o Financiamento da Seguridade Social, or COFINS) on the revenue from under graduation degrees under the PROUNI program. The table below presents statements of income for the Company’s operating segments for the years ended December 31, 2023, 2022 and 2021:
Schedule of revenue by segment |  |  |  |  |
Revenue by segment | Undergrad | Continuing Education | Digital Services | Elimination (inter-segment transactions) | 2023
Types of services or goods | 2,511,018 | 146,827 | 229,285 | (11,217) | 2,875,913
Tuition fees | 2,494,121 | 146,477 | - | - | 2,640,598
Other | 16,897 | 350 | 229,285 | (11,217) | 235,315
Timing of revenue recognition | 2,511,018 | 146,827 | 229,285 | (11,217) | 2,875,913
Transferred over time | 2,494,121 | 146,827 | 191,520 | (11,217) | 2,821,251
Transferred at a point in time | 16,897 | - | 37,765 | - | 54,662
Revenue by segment | Undergrad | Continuing Education | Digital Services | Elimination (inter-segment transactions) | 2022
Types of services or goods | 2,037,889 | 108,806 | 189,984 | (7,622) | 2,329,057
Tuition fees | 2,023,128 | 108,648 | - | - | 2,131,776
Other | 14,761 | 158 | 189,984 | (7,622) | 197,281
Timing of revenue recognition | 2,037,889 | 108,806 | 189,984 | (7,622) | 2,329,057
Transferred over time | 2,024,373 | 108,806 | 145,939 | (5,540) | 2,273,578
Transferred at a point in time | 13,516 | - | 44,045 | (2,082) | 55,479
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

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