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LEASES (Tables)
 12 Months Ended
Dec. 31, 2022
Leases  
Schedule of right of use assets
                         
   
                           
  Average rate (1)   12.31.21   Additions   Disposals   Monetary correction by Hyperinflation   Exchange rate variation   12.31.22
Cost                          
Land     145,394   732    (2,489)    3,534   (7,431)    139,740
Buildings      3,223,625     927,818    (116,707)     18,933    (22,526)    4,031,143
Machinery and equipment     117,412   4,086   (74,193)   815   (432)     47,688
Vehicles     369,979     246,075    (5,477)    6,279    (14,740)    602,116
Software       79,731    -   (67,428)     -     -     12,303
       3,936,141     1,178,711    (266,294)     29,561    (45,129)    4,832,990
                           
Depreciation                          
Land 8.95%    (36,439)   (12,334)   2,401    1,090    1,276    (44,006)
Buildings 5.16%     (1,383,968)    (510,875)     104,540   (10,225)     15,751     (1,784,777)
Machinery and equipment 25.60%    (73,385)   (27,726)    74,111     (475)    192    (27,283)
Vehicles 23.19%     (189,817)    (161,992)   4,383     (5,496)    6,015     (346,907)
Software 76.58%    (61,193)    (3,998)    54,377     -     -    (10,814)
        (1,744,802)    (716,925)     239,812   (15,106)     23,234     (2,213,787)
       2,191,339     461,786   (26,482)     14,455    (21,895)    2,619,203
(1)Weighted average annual rate.
   
                               
  Average rate (1)   12.31.20   Additions   Disposals   Transfers   Business combination   Exchange rate variation   12.31.21
Cost                              
Land       48,661   3,761    (2,503)   90,549    -    4,926    145,394
Buildings      2,861,916     532,728   (88,723)     (90,549)   6,252    2,001    3,223,625
Machinery and equipment     112,593    98,353   (98,918)     596   4,527    261    117,412
Vehicles     344,918    46,707   (29,186)    (596)   851    7,285    369,979
Software       74,582   5,213   (64)   -    -     -     79,731
       3,442,670     686,762    (219,394)   -    11,630     14,473    3,936,141
                               
Depreciation                              
Land 9.03%    (13,526)   (12,030)   1,533     (11,954)    -   (462)    (36,439)
Buildings 21.29%     (914,816)    (535,838)    59,332   11,954    -   (4,600)     (1,383,968)
Machinery and equipment 57.13%     (107,316)   (64,228)    98,673    (338)    -   (176)    (73,385)
Vehicles 28.83%     (101,495)    (102,320)    17,699     338    -   (4,039)     (189,817)
Software 42.22%    (33,048)   (28,209)    64   -    -     -    (61,193)
        (1,170,201)    (742,625)     177,301   -    -   (9,277)     (1,744,802)
       2,272,469   (55,863)   (42,093)   -    11,630    5,196    2,191,339
(1)Weighted average annual rate.
Schedule of lease liabilities
                                 
                                   
  WAM (1)   12.31.21   Additions   Payments   Interest paid   Interest accrued   Disposals   Exchange rate variation   12.31.22
Land   10.3     126,293     732    (7,709)     (9,653)   9,653   (166)   (6,674)     112,476
Buildings  1.8     2,095,375     935,916    (458,434)    (102,740)     191,431    (19,395)   (8,079)     2,634,074
Machinery and equipment  2.0    45,218     4,086     (25,609)     (2,709)   2,709    (10)   (1,120)    22,565
Vehicles  1.9     192,694     246,075    (153,992)   (15,830)    15,830   (1,362)   (9,200)     274,215
Software  0.8    19,666   -    (4,102)     (249)   249    (13,960)     -     1,604
        2,479,246     1,186,809    (649,846)    (131,181)     219,872    (34,893)    (25,073)     3,044,934
                                   
Current       471,956                             676,864
Non-current       2,007,290                             2,368,070
(1)Weighted average maturity in years.

 

   
                                           
  WAM (1)   12.31.20   Additions   Payments   Interest paid   Interest accrued   Disposals   Transfers   Business combination   Exchange rate variation   12.31.21
Land  4.6    37,868   3,761   (6,890)   (9,063)   9,063    (1,160)    82,851     -   9,863     126,293
Buildings  1.9   2,195,407     532,728     (507,479)     (120,193)     186,165     (92,461)     (82,851)    8,805   (24,746)   2,095,375
Machinery and equipment  0.9   3,773    98,353    (62,357)   (3,764)   3,764   (35)   -    4,998   486    45,218
Vehicles  1.8     256,423    46,707    (99,944)    (17,577)    17,577    (1,680)   -    940     (9,752)     192,694
Software  1.5    43,210   5,213    (28,757)   (2,306)   2,306   -   -     -    -    19,666
      2,536,681     686,762     (705,427)     (152,903)     218,875     (95,336)   -   14,743   (24,149)   2,479,246
                                           
Current       383,162                                     471,956
Non-current     2,153,519                                   2,007,290
(1)Weighted average maturity in years.
Schedule of minimum future payments for these finance leases
   
   
     
    12.31.22
Current   676,864
Non-current    2,368,070
2024   559,084
2025   438,093
2026   321,796
2027   231,775
2028 onwards   817,322
     3,044,934
The Company uses nominal incremental borrowing rates to measure its lease liabilities.
               
    12.31.22   12.31.21
Contract Terms   Nominal rate % p.a.   Real rate % p.a.   Nominal rate % p.a.   Real rate % p.a.
1 year   14.39%   8.31%   5.34%   0.86%
2 years   14.36%   7.09%   5.24%   1.02%
3 years   13.72%   6.71%   6.83%   2.60%
4 years   12.40%   6.68%   8.49%   4.41%
5 years   16.24%   8.21%   9.69%   4.85%
6 years   13.66%   7.20%   10.61%   5.15%
7 years   -   -   11.18%   10.56%
12 years   -   -   9.85%   5.55%
15 years   17.89%   10.24%   -   -
16 years   -   -   12.44%   6.70%
17 years   12.29%   6.63%   13.12%   6.77%
18 years   14.74%   8.05%   13.01%   6.70%
19 years   18.27%   10.53%   -   -
20 years   -   -   12.95%   7.07%
Schedule of amount directly recognized in income statement
           
           
    12.31.22   12.31.21   12.31.20
Variable payments not included in the lease liabilities   217,498   282,732     300,949
Expenses related to short-term leases   124,451   171,733     162,313
Expenses related to low-value assets     13,469    4,681   3,531
Amounts recognized in the statement of income    355,418   459,146     466,793