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Revenue (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2023
Notes and other explanatory information [abstract] |
Schedule of net sales 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
Schedule of revenue by segment |
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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