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Intangible Assets and Goodwill (Tables) | 12 Months Ended
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Dec. 31, 2022
Intangible Assets and Goodwill |
Schedule of intangible assets and goodwill |
|  |  | December 31, 2022 |  | December 31, 2021 |
| Weighted average amortization rate |  | Cost |  |  | Accumulated amortization |  |  | Net book value |  |  | Cost |  |  | Accumulated amortization |  |  | Net book value |
Software | 20% |  | 263,433 |  |  | (182,711 | ) |  | 80,722 |  |  | 247,326 |  |  | (151,281 | ) |  | 96,045 |
Customer Portfolio | 8% |  | 1,201,074 |  |  | (377,891 | ) |  | 823,183 |  |  | 1,197,381 |  |  | (275,276 | ) |  | 922,105 |
Trademarks | 5% |  | 631,582 |  |  | (112,967 | ) |  | 518,615 |  |  | 632,016 |  |  | (85,658 | ) |  | 546,358 |
Trade Agreement | 8% |  | 247,622 |  |  | (28,795 | ) |  | 218,827 |  |  | 247,622 |  |  | (4,127 | ) |  | 243,495 |
Platform content production | 33% |  | 123,251 |  |  | (74,881 | ) |  | 48,370 |  |  | 73,877 |  |  | (49,583 | ) |  | 24,294 |
Other Intangible assets | 33% |  | 39,422 |  |  | (32,142 | ) |  | 7,280 |  |  | 39,421 |  |  | (32,140 | ) |  | 7,281 |
In progress |  |  | 18,958 |  |  | - |  |  | 18,958 |  |  | 3,991 |  |  | - |  |  | 3,991 |
Goodwill |  |  | 3,711,721 |  |  | - |  |  | 3,711,721 |  |  | 3,694,798 |  |  | - |  |  | 3,694,798 |
|  |  | 6,237,063 |  |  | (809,387 | ) |  | 5,427,676 |  |  | 6,136,432 |  |  | (598,065 | ) |  | 5,538,367 |
Schedule of changes in intangible assets and goodwill |
| Software |  |  | Customer Portfolio |  |  | Trademarks |  |  | Trade Agreement |  |  | Platform content production |  |  | Other Intangible assets |  |  | In progress |  |  | Goodwill |  |  | Total |
As of December 31, 2021 (i) | 96,045 |  |  | 922,105 |  |  | 546,358 |  |  | 243,495 |  |  | 24,294 |  |  | 7,281 |  |  | 3,991 |  |  | 3,694,798 |  |  | 5,538,367 |
Additions | 12,881 |  |  | - |  |  | - |  |  | - |  |  | 62,722 |  |  | 17 |  |  | 14,967 |  |  | - |  |  | 90,587 |
Additions through business combinations | 3,225 |  |  | 3,833 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 16,923 |  |  | 23,981 |
Disposals | - |  |  | (140 | ) |  | (434 | ) |  | - |  |  | (13,348 | ) |  | (15 | ) |  | - |  |  | - |  |  | (13,937 | )
Amortization | (31,430 | ) |  | (102,615 | ) |  | (27,309 | ) |  | (24,668 | ) |  | (25,298 | ) |  | ( 3 | ) |  | - |  |  | - |  |  | (211,323 | )
As of December 31, 2022 | 80,722 |  |  | 823,183 |  |  | 518,615 |  |  | 218,827 |  |  | 48,370 |  |  | 7,280 |  |  | 18,958 |  |  | 3,711,721 |  |  | 5,427,676 |
(i) | Considers the review of goodwill and intangibles assets of the acquisition of EMME and Redação Nota Mil, acquired during the year 2021.
| Software |  |  | Customer Portfolio |  |  | Trademarks |  |  | Trade Agreement |  |  | Platform content production (i) |  |  | Other intangible assets |  |  | In progress |  |  | Goodwill (ii) |  |  | Total |
As of December 31, 2020 | 83,414 |  |  | 928,858 |  |  | 573,586 |  |  | - |  |  | 23,821 |  |  | 6,243 |  |  | 999 |  |  | 3,307,805 |  |  | 4,924,726 |
Additions | 25,560 |  |  | - |  |  | - |  |  | - |  |  | 20,808 |  |  | 39 |  |  | 9,509 |  |  | - |  |  | 55,916 |
Additions through business combinations | 11,036 |  |  | 83,589 |  |  | - |  |  | 247,622 |  |  | - |  |  | 1,099 |  |  | - |  |  | 387,074 |  |  | 730,419 |
Amortization | (30,482 | ) |  | (90,342 | ) |  | (27,309 | ) |  | (4,127 | ) |  | (20,335 | ) |  | (100 | ) |  | - |  |  | - |  |  | (172,695 | )
Transfers | 6,517 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | (6,517 | ) |  | - |  |  | - |
As of December 31, 2021 | 96,045 |  |  | 922,105 |  |  | 546,277 |  |  | 243,495 |  |  | 24,294 |  |  | 7,281 |  |  | 3,991 |  |  | 3,694,879 |  |  | 5,538,367 |
(i) | Substantially refers to development of the projects related to Plurall Platform. The Company has invested in changes in its digital platform that include “Plurall Digital Transformation” in the amount of R$ 20,808 million, and project related to learning systems, in the amount of R$ 9,509 million.
(ii) | The Company recognized R$ 387,074 as goodwill on SEL, Redação Nota 1000, EMME and De Gouges acquisition, see Note 5.
Schedule of goodwill allocated to each CGU |
| December 31, 2022 |  |  | December 31, 2021 |
Content and Edtech Platform | 3,674,034 |  |  | 3,674,036 |
Digital Platform | 37,687 |  |  | 20,843 |
| 3,711,721 |  |  | 3,694,879 |
Schedule of key assumptions used for value-in-use calculations |
|  |  |  | 2022 |  |  |  |  |  | 2021 |
| Content and EdTech Platform |  |  | Digital Platform |  |  | Content and EdTech Platform |  |  | Digital Platform |
Growth rate - % | 13.70 | % |  | 12.5 | % |  | 14.40 | % |  | 9.7 | %
Discount rate - % | 12.10 | % |  | 12.10 | % |  | 10.81 | % |  | 10.81 | %
Growth rate (%) in perpetuity | 4.7 | % |  | 4.7 | % |  | 5.8 | % |  | 5.8 | %
Years projected | 8 |  |  | 8 |  |  | 8 |  |  | 8 |

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