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v3.23.1

Property, Plant and Equipment (Tables) | 12 Months Ended
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Dec. 31, 2022
Property, Plant and Equipment |
Schedule of property, plant and equipment |
|  |  |  | December 31, 2022 |  |  | December 31, 2021 |
| Weighted average depreciation rate |  |  | Cost |  |  | Accumulated depreciation |  |  | Net book value |  |  | Cost |  |  | Accumulated depreciation |  |  | Net book value |
IT equipment | 10% - 33% |  |  | 80,262 |  |  | (43,294 | ) |  | 36,968 |  |  | 44,181 |  |  | (27,565 | ) |  | 16,615 |
Furniture, equipment and fittings | 10% - 33% |  |  | 60,920 |  |  | (36,818 | ) |  | 24,102 |  |  | 38,116 |  |  | (29,726 | ) |  | 8,390 |
Property, buildings and improvements | 5%-20% |  |  | 53,027 |  |  | (40,381 | ) |  | 12,646 |  |  | 54,508 |  |  | (36,636 | ) |  | 17,872 |
In progress | - |  |  | 4,494 |  |  | - |  |  | 4,494 |  |  | 677 |  |  | - |  |  | 677 |
Right of use assets | 6%-33% |  |  | 257,034 |  |  | (137,948 | ) |  | 119,086 |  |  | 251,694 |  |  | (109,957 | ) |  | 141,737 |
Land | - |  |  | 391 |  |  | - |  |  | 391 |  |  | 391 |  |  | - |  |  | 391 |
Total |  |  |  | 456,128 |  |  | (258,441 | ) |  | 197,688 |  |  | 389,567 |  |  | (203,885 | ) |  | 185,682 |
Schedule of changes in property, plant and equipment | Changes in property, plant and equipment are as follows:
| IT equipment |  |  | Furniture, equipment and fittings |  |  | Property, buildings and improvements |  |  | In progress |  |  | Right of use assets (i) |  |  | Land |  |  | Total |
As of December 31, 2021 | 16,615 |  |  | 8,390 |  |  | 17,872 |  |  | 677 |  |  | 141,737 |  |  | 391 |  |  | 185,682 |
Additions | 35,086 |  |  | 21,571 |  |  | 657 |  |  | 3,829 |  |  | 12,002 |  |  | - |  |  | 73,145 |
Additions through business combinations | 54 |  |  | 12 |  |  | - |  |  | 6 |  |  | - |  |  | - |  |  | 72 |
Disposals / Cancelled contracts | - |  |  | (6 | ) |  | - |  |  | (18 | ) |  | (3,796 | ) |  | - |  |  | (3,820 | )
Depreciation | (15,727 | ) |  | (5,379 | ) |  | (5,428 | ) |  | - |  |  | (30,857 | ) |  | - |  |  | (57,391 | )
Transfers | 941 |  |  | (486 | ) |  | (455 | ) |  | - |  |  | - |  |  | - |  |  | - |
As of December 31, 2022 | 36,968 |  |  | 24,102 |  |  | 12,646 |  |  | 4,494 |  |  | 119,086 |  |  | 391 |  |  | 197,688 |
(i) | Refers to recognition of new lease agreements of R$ 12,002 which the Company considers as part of its digital learning solutions through computer tablets that have been part of current learning system solutions. See the corresponding lease liabilities in Note 17.
| IT equipment |  |  | Furniture, equipment and fittings |  |  | Property, buildings and improvements |  |  | In progress |  |  | Right of use assets |  |  | Land |  |  | Total |
As of December 31, 2020 | 1,479 |  |  | 9,908 |  |  | 19,978 |  |  | 315 |  |  | 159,873 |  |  | 453 |  |  | 192,006 |
Additions (i) | 16,105 |  |  | 1,028 |  |  | 597 |  |  | 2,732 |  |  | 25,513 |  |  | - |  |  | 45,975 |
Additions through business combinations | 1,041 |  |  | 835 |  |  | 135 |  |  | - |  |  | - |  |  | - |  |  | 2,011 |
Renegotiation (ii) | - |  |  | - |  |  | - |  |  | - |  |  | (12,439 | ) |  | - |  |  | (12,439 | )
Disposals / Cancelled contracts | - |  |  | (124 | ) |  | - |  |  | - |  |  | (3,286 | ) |  | - |  |  | (3,410 | )
Depreciation | (2,010 | ) |  | (3,319 | ) |  | (5,208 | ) |  | - |  |  | (27,924 | ) |  | - |  |  | (38,461 | )
Transfers | - |  |  | 62 |  |  | 2,370 |  |  | (2,370 | ) |  | - |  |  | (62 | ) |  | - |
As of December 31, 2021 | 16,615 |  |  | 8,390 |  |  | 17,872 |  |  | 677 |  |  | 141,737 |  |  | 391 |  |  | 185,682 |
(i) | Refers substantially to recognition of new lease agreements of R$ 25,513 which the Company considers as part of its digital learning solutions through computer tablets that have been part of current learning system solutions. See the corresponding lease liabilities in Note 17.
(ii) | The Company returned part of the São José dos Campos warehouse to the lessor in September 2021, maintaining the lease agreement and term, changing only in the subsequent lease installments leading to the reversal adjustments of the right-of-use asset and corresponding lease liabilities.

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