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Intangible assets and goodwill (Tables) | 12 Months Ended
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Dec. 31, 2023
Intangible Assets And Goodwill |
Schedule of intangible assets |
Schedule of intangible assets |  |  |  |  |  |  |  |  |  |  |
| Goodwill | Licenses with indefinite useful life | Trademark | Customer relationships | Software | Education content | Developed technology | Educational platform | Software in progress | Other | Total
Cost |  |  |  |  |  |  |  |  |  |  |
As of January 1, 2021 | 810,656 | 1,451,270 | 75,014 | 283,539 | 16,221 | 17,305 | 355 | 27,902 | 2,297 | - | 2,684,559
Additions (vi) | - | 108,000 | - | 684 | 3,044 | - | 996 | 39,686 | 23,700 | - | 176,110
Write-off * | - | - | - | - | 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
Additions (i) (ii) | 39,100 | 24,408 | - | 80 | 1,423 | 11,231 | 32,879 | 14,761 | 26,141 | - | 150,023
Write-off * | - | - | (22) | - | (381) | (7) | - | (9) | (28) | - | (447)
Remeasurement (iii) | (8,637) | - | - | - | - | - | - | - | - | - | (8,637)
Transfer | - | - | (2,472) | 530 | 20,466 | 38,433 | 17,953 | (35,499) | (40,226) | - | (815)
Business combinations | 42,246 | - | 51,185 | 3,929 | 33 | 2,627 | 5,520 | - | - | 1,055 | 106,595
As of December 31, 2022 | 1,257,045 | 2,189,814 | 182,060 | 435,816 | 43,300 | 69,589 | 90,749 | 55,697 | 14,734 | 1,055 | 4,339,859
Additions | - | - | - | - | 1,314 | 9,827 | 37,712 | 23,164 | 27,976 | - | 99,993
Write-off * | - | - | - | - | (2,235) | - | - | (911) | (125) | - | (3,271)
Remeasurement (iv) | 2,556 | - | - | - | - | - | - | - | - | - | 2,556
Transfer | - | - | - | - | 28,708 | 4,785 | 16 | (3,058) | (30,451) | - | -
Business combination (v) | 75,098 | 586,263 | - | 142,451 | 63 | - | - | - | - | - | 803,875
As of December 31, 2023 | 1,334,699 | 2,776,077 | 182,060 | 578,267 | 71,150 | 84,201 | 128,477 | 74,892 | 12,134 | 1,055 | 5,243,012
Amortization |  |  |  |  |  |  |  |  |  |  |
As of January 1, 2021 | - | - | (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)
Write-off * | - | - | - | - | (599) | - | - | 365 | - | - | (234)
As of December 31, 2021 | - | - | (8,529) | (142,270) | (12,699) | (16,672) | (657) | (11,478) | - | - | (192,305)
Amortization | - | - | (6,426) | (70,093) | (4,943) | (9,634) | (9,436) | (5,874) | - | (79) | (106,485)
Write-off * | - | - | - | - | 365 | 57 | - | - | - | - | 422
Transfer | - | - | - |  | - | (313) | - | 313 | - | - | -
As of December 31, 2022 | - | - | (14,955) | (212,363) | (17,277) | (26,562) | (10,093) | (17,039) | - | (79) | (298,368)
Amortization | - | - | (11,083) | (89,584) | (8,764) | (15,668) | (21,504) | (4,778) | - | (105) | (151,486)
Write-off * | - | - | - | - | 1,947 | - | - | 911 | - | - | 2,858
Transfer | - | - | - | - | - | - | (6) | 6 | - | - | -
As of December 31, 2023 | - | - | (26,038) | (301,947) | (24,094) | (42,230) | (31,603) | (20,900) | - | (184) | (446,996)
Net book value: |  |  |  |  |  |  |  |  |  |  |
As of December 31, 2023 | 1,334,699 | 2,776,077 | 156,022 | 276,320 | 47,056 | 41,971 | 96,874 | 53,992 | 12,134 | 871 | 4,796,016
As of December 31, 2022 | 1,257,045 | 2,189,814 | 167,105 | 223,453 | 26,023 | 43,027 | 80,656 | 38,658 | 14,734 | 976 | 4,041,491
* |  | Refers to intangible assets written-off as result of lack of expectation of future use.
(i) |  | Licenses with indefinite useful life: On March 18, 2022, MEC authorized the increase of 28 seats of Centro de Ensino São Lucas, located in the city of Ji-Parana, State of Rondônia. The earn-out related to the seats approval is R$800 per seat, adjusted by the CDI rate from the closing until the payment date, of which 50% was paid in April 2022 and the remaining amount is payable in cash in two equal installments through 2024.
(ii) |  | Goodwill: During the measurement period, the preliminary goodwill for the acquisition of Unigranrio was adjusted by R$39,100 (R$130,073 initial goodwill) as a result of an increase of liabilities regarding tax contingencies and judicial deposits to be reimbursed by the selling shareholders.
(iii) |  | Goodwill: During the measurement period, R$8,637 of goodwill arising from the acquisition of RX PRO was reduced, in connection with management’s view of remote likelihood of RX PRO achieving the revenue goals estimated at the terms of the earn-out.
(iv) |  | Goodwill: During the measurement period, results of operation such as revenue differed from the foreseen, resulting in a remeasurement of the contingent consideration for the acquisitions of Além da Medicina, CardioPapers and Glic by R$4,773, R$5,082 and (R$7,299), respectively, totaling R$2,556 for the year ended December 31, 2023.
(v) |  | Business combination: On January 2, 2023, Afya Brazil acquired DelRey, a post-secondary education institution with governmental authorization to offer on-campus, undergraduate degrees and graduate programs in medicine and health, as well as other courses. See Note 5.
(vi) |  | On November 5, 2021, 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 |
Schedule of assumptions for impairment test |
| Carrying amount
CGU | Goodwill | Licenses with indefinite useful life | CGU
| 2023 | 2022 | 2023 | 2022 | 2023 | 2022
IPTAN | 17,446 | 17,446 | 57,214 | 57,214 | 125,974 | 126,024
IESVAP | 27,956 | 27,956 | 81,366 | 81,366 | 126,996 | 129,305
CCSI | 4,664 | 4,664 | 56,737 | 56,737 | 54,550 | 53,540
IESP | 73,838 | 73,838 | 179,693 | 179,693 | 332,104 | 322,968
FADEP | 49,661 | 49,661 | 70,606 | 70,606 | 148,032 | 153,100
FASA | 58,903 | 58,903 | 144,507 | 144,507 | 322,061 | 314,967
IPEMED | 87,647 | 87,647 | - | - | 183,862 | 192,079
IPEC | - | - | 108,000 | 108,000 | 157,984 | 148,067
UniRedentor | 77,662 | 77,662 | 121,477 | 121,477 | 234,054 | 242,600
UniSL | 4,420 | 4,420 | 273,795 | 273,795 | 401,143 | 398,492
FESAR | 71,664 | 71,664 | 141,616 | 141,616 | 244,412 | 244,084
FCMPB | 110,483 | 110,483 | 235,018 | 235,018 | 402,140 | 415,453
ITPAC Garanhuns | - | - | 108,000 | 108,000 | 116,162 | 112,628
Content & Technology for medical education (Pillar 1) * | 179,830 | 169,975 | - | - | 238,921 | 279,684
Practice Management Tools & Electronic Prescription (Pillar 3) | 106,774 | 106,774 | - | - | 221,171 | 216,297
Clinical Decision Software (Pillar 2) | 87,018 | 87,018 | - | - | 147,897 | 153,526
Cliquefarma | 6,588 | 6,588 | - | - | 18,789 | 20,045
UnifipMoc | 87,777 | 87,777 | 190,247 | 190,247 | 361,383 | 369,007
Unigranrio | 169,173 | 169,173 | 421,538 | 421,538 | 833,665 | 854,861
RX PRO | 29,809 | 29,809 | - | - | 34,748 | 36,675
Glic * | 8,288 | 15,587 | - | - | 23,721 | 31,022
DelRey | 75,098 | - | 586,263 | - | 854,313 | -
| 1,334,699 | 1,257,045 | 2,776,077 | 2,189,814 | 5,584,082 | 4,814,424
* |  | See above for further details on goodwill changes in 2023.
Schedule of estimated useful lives of intangible assets |
Schedule of estimated useful lives of intangible assets |
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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