|
|
|
BALANCE ON |
|
ADDITIONS |
|
DISPOSALS |
|
TRANSFERS - |
|
CLASSIFICATION |
|
BALANCE ON |
|
|
Linked to Concession - Generation |
|
151,877 |
|
68,430 |
|
(44,150 |
) |
9,364 |
|
— |
|
185,521 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
In service |
|
111,437 |
|
67,079 |
|
(43,909 |
) |
10,474 |
|
— |
|
145,081 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Intangible Assets |
|
263,719 |
|
95,565 |
|
(46,635 |
) |
11,092 |
|
— |
|
323,741 |
|
|
Accumulated Amortization |
|
(112,000 |
) |
(29,250 |
) |
2,726 |
|
— |
|
— |
|
(138,524 |
) |
|
Special Obligations |
|
294 |
|
764 |
|
— |
|
(618 |
) |
— |
|
440 |
|
|
Impairment |
|
(40,576 |
) |
— |
|
— |
|
— |
|
— |
|
(40,576 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
— |
|
|
In progress |
|
40,440 |
|
1,351 |
|
(241 |
) |
(1,110 |
) |
— |
|
40,440 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Intangible Assets |
|
68,573 |
|
1,351 |
|
(241 |
) |
(10,061 |
) |
— |
|
59,622 |
|
|
Special Obligations |
|
(8,895 |
) |
— |
|
— |
|
8,951 |
|
— |
|
56 |
|
|
Impairment |
|
(19,238 |
) |
— |
|
— |
|
— |
|
— |
|
(19,238 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
— |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Linked to Concession - Distribution |
|
106,249 |
|
(241,977 |
) |
227,103 |
|
65,766 |
|
(79,476 |
) |
77,665 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
In service |
|
12,332 |
|
(279,051 |
) |
226,802 |
|
164,815 |
|
(47,868 |
) |
77,030 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Intangible Assets |
|
2,173,054 |
|
29,560 |
|
(22,797 |
) |
202,414 |
|
(1,255,274 |
) |
1,126,957 |
|
|
Accumulated Amortization |
|
(1,889,459 |
) |
(299,991 |
) |
9,399 |
|
(17 |
) |
1,153,353 |
|
(1,026,715 |
) |
|
Special Obligations |
|
(34,207 |
) |
(8,620 |
) |
65,844 |
|
(37,582 |
) |
(8,647 |
) |
(23,212 |
) |
|
Impairment |
|
(237,056 |
) |
— |
|
174,356 |
|
— |
|
62,700 |
|
— |
|
|
In progress |
|
93,917 |
|
37,074 |
|
301 |
|
(99,049 |
) |
(31,608 |
) |
635 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Intangible Assets |
|
112,898 |
|
38,258 |
|
— |
|
(122,682 |
) |
(27,806 |
) |
668 |
|
|
Special Obligations |
|
(18,981 |
) |
(1,184 |
) |
301 |
|
23,633 |
|
(3,802 |
) |
(33 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
— |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Linked to Concession - Transmission |
|
83,837 |
|
— |
|
— |
|
— |
|
— |
|
83,837 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
In service |
|
82,536 |
|
— |
|
— |
|
— |
|
— |
|
82,536 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Intangible Assets |
|
87,544 |
|
— |
|
— |
|
— |
|
— |
|
87,544 |
|
|
Accumulated Amortization |
|
(5,008 |
) |
— |
|
— |
|
— |
|
— |
|
(5,008 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
— |
|
|
In progress |
|
1,301 |
|
— |
|
— |
|
— |
|
— |
|
1,301 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Intangible Assets |
|
1,301 |
|
— |
|
— |
|
— |
|
— |
|
1,301 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
— |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Not Linked to Concession (Other Intangible Assets) |
|
419,776 |
|
(10,637 |
) |
29,550 |
|
(12,476 |
) |
(23,474 |
) |
402,739 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Administration |
|
|
|
|
|
|
|
|
|
|
|
— |
|
|
In service |
|
850,508 |
|
216,122 |
|
(24 |
) |
23,901 |
|
(60,436 |
) |
1,030,071 |
|
|
Accumulated Amortization |
|
(540,859 |
) |
(57,491 |
) |
— |
|
4,662 |
|
45,810 |
|
(547,878 |
) |
|
Impairment |
|
(38,891 |
) |
(215,340 |
) |
30,426 |
|
— |
|
— |
|
(223,805 |
) |
|
In progress |
|
169,188 |
|
46,072 |
|
(852 |
) |
(41,039 |
) |
(13,538 |
) |
159,831 |
|
|
Other |
|
(20,170 |
) |
— |
|
— |
|
— |
|
4,690 |
|
(15,480 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
— |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total |
|
761,739 |
|
(184,184 |
) |
212,503 |
|
62,654 |
|
(102,950 |
) |
749,762 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
BALANCE ON |
|
ADDITIONS |
|
WRITE-OFFS |
|
COST/SERVICE |
|
BALANCE ON |
|
|
|
Linked to Concession - Generation |
|
146,173 |
|
(3,645 |
) |
592 |
|
8,757 |
|
151,877 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
In service |
|
90,720 |
|
(47,022 |
) |
592 |
|
67,147 |
|
111,437 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Intangible Assets |
|
188,433 |
|
11,604 |
|
— |
|
63,682 |
|
263,719 |
|
|
Accumulated Amortization |
|
(97,287 |
) |
(18,178 |
) |
— |
|
3,465 |
|
(112,000 |
) |
|
Special Obligations |
|
(298 |
) |
— |
|
592 |
|
— |
|
294 |
|
|
Impairment |
|
(128 |
) |
(40,448 |
) |
— |
|
— |
|
(40,576 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
In progress |
|
55,453 |
|
43,377 |
|
— |
|
(58,390 |
) |
40,440 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Intangible Assets |
|
69,602 |
|
43,377 |
|
(64 |
) |
(44,342 |
) |
68,573 |
|
|
Special Obligations |
|
(8,959 |
) |
— |
|
64 |
|
— |
|
(8,895 |
) |
|
Impairment |
|
(5,190 |
) |
— |
|
— |
|
(14,048 |
) |
(19,238 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Linked to Concession - Distribution |
|
248,518 |
|
(439,561 |
) |
64,240 |
|
233,052 |
|
106,249 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
In service |
|
136,482 |
|
(454,961 |
) |
61,477 |
|
269,334 |
|
12,332 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Intangible Assets |
|
1,859,648 |
|
19,951 |
|
(23,186 |
) |
316,641 |
|
2,173,054 |
|
|
Accumulated Amortization |
|
(1,660,646 |
) |
(232,167 |
) |
4,846 |
|
(1,492 |
) |
(1,889,459 |
) |
|
Special Obligations |
|
(62,520 |
) |
(5,689 |
) |
79,817 |
|
(45,815 |
) |
(34,207 |
) |
|
Impairment |
|
— |
|
(237,056 |
) |
— |
|
— |
|
(237,056 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
In progress |
|
112,036 |
|
15,400 |
|
2,763 |
|
(36,282 |
) |
93,917 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Intangible Assets |
|
131,709 |
|
18,122 |
|
2,124 |
|
(39,057 |
) |
112,898 |
|
|
Special Obligations |
|
(19,673 |
) |
(2,722 |
) |
639 |
|
2,775 |
|
(18,981 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Linked to Concession - Transmission |
|
88,392 |
|
(3,010 |
) |
— |
|
(1,545 |
) |
83,837 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
In service |
|
87,091 |
|
(3,010 |
) |
— |
|
(1,545 |
) |
82,536 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Intangible Assets |
|
91,151 |
|
500 |
|
— |
|
(4,107 |
) |
87,544 |
|
|
Accumulated Amortization |
|
(4,060 |
) |
(3,510 |
) |
— |
|
2,562 |
|
(5,008 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
In progress |
|
1,301 |
|
— |
|
— |
|
— |
|
1,301 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Intangible Assets |
|
1,301 |
|
— |
|
— |
|
— |
|
1,301 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Not Linked to Concession (Other Intangible Assets) |
|
452,068 |
|
6,132 |
|
1,852 |
|
(40,276 |
) |
419,776 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Administration |
|
|
|
|
|
|
|
|
|
|
|
|
In service |
|
831,315 |
|
22,682 |
|
— |
|
(3,489 |
) |
850,508 |
|
|
Accumulated Amortization |
|
(478,484 |
) |
(52,861 |
) |
— |
|
(9,514 |
) |
(540,859 |
) |
|
Impairment |
|
(40,743 |
) |
— |
|
1,852 |
|
— |
|
(38,891 |
) |
|
In progress |
|
160,150 |
|
36,311 |
|
— |
|
(27,273 |
) |
169,188 |
|
|
Other |
|
(20,170 |
) |
— |
|
— |
|
— |
|
(20,170 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total |
|
935,151 |
|
(440,084 |
) |
66,684 |
|
199,988 |
|
761,739 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
BALANCE ON |
|
ADDITIONS |
|
WRITE-OFFS |
|
COST/SERVICE |
|
RECLASSIFICATION TO |
|
BALANCE ON |
|
|
|
Linked to Concession - Generation |
|
500,285 |
|
37,336 |
|
(8,826 |
) |
(7,335 |
) |
(375,287 |
) |
146,173 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
In service |
|
424,526 |
|
(5,897 |
) |
(8,826 |
) |
7,022 |
|
(326,105 |
) |
90,720 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Intangible Assets |
|
902,720 |
|
9,507 |
|
(15,506 |
) |
7,022 |
|
(715,310 |
) |
188,433 |
|
|
Accumulated Amortization |
|
(434,599 |
) |
(15,340 |
) |
— |
|
— |
|
352,652 |
|
(97,287 |
) |
|
Special Obligations |
|
(15,033 |
) |
— |
|
6,744 |
|
— |
|
7,991 |
|
(298 |
) |
|
Impairment |
|
(28,562 |
) |
(64 |
) |
(64 |
) |
— |
|
28,562 |
|
(128 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
In progress |
|
75,759 |
|
43,233 |
|
— |
|
(14,357 |
) |
(49,182 |
) |
55,453 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Intangible Assets |
|
96,261 |
|
43,304 |
|
— |
|
(14,357 |
) |
(55,606 |
) |
69,602 |
|
|
Special Obligations |
|
(14,695 |
) |
(71 |
) |
— |
|
— |
|
5,807 |
|
(8,959 |
) |
|
Impairment |
|
(5,807 |
) |
— |
|
— |
|
— |
|
617 |
|
(5,190 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Linked to Concession - Distribution |
|
357,791 |
|
(93,029 |
) |
(7,459 |
) |
(8,785 |
) |
— |
|
248,518 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
In service |
|
210,979 |
|
(122,113 |
) |
(8,683 |
) |
56,299 |
|
— |
|
136,482 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Intangible Assets |
|
1,764,919 |
|
150,278 |
|
(144,414 |
) |
88,865 |
|
— |
|
1,859,648 |
|
|
Accumulated Amortization |
|
(1,469,338 |
) |
(246,100 |
) |
54,792 |
|
— |
|
— |
|
(1,660,646 |
) |
|
Special Obligations |
|
(83,592 |
) |
(26,291 |
) |
80,939 |
|
(33,576 |
) |
— |
|
(62,520 |
) |
|
Impairment |
|
(1,010 |
) |
— |
|
— |
|
1,010 |
|
— |
|
— |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
In progress |
|
146,812 |
|
29,084 |
|
1,224 |
|
(65,084 |
) |
— |
|
112,036 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Intangible Assets |
|
165,156 |
|
32,425 |
|
452 |
|
(66,324 |
) |
— |
|
131,709 |
|
|
Special Obligations |
|
(19,354 |
) |
(3,341 |
) |
772 |
|
2,250 |
|
— |
|
(19,673 |
) |
|
Impairment |
|
1,010 |
|
— |
|
— |
|
(1,010 |
) |
— |
|
— |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Linked to Concession - Transmission |
|
4,558 |
|
83,735 |
|
— |
|
99 |
|
— |
|
88,392 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
In service |
|
3,233 |
|
83,734 |
|
— |
|
124 |
|
— |
|
87,091 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Intangible Assets |
|
3,565 |
|
87,462 |
|
— |
|
124 |
|
— |
|
91,151 |
|
|
Accumulated Amortization |
|
(332 |
) |
(3,728 |
) |
— |
|
— |
|
— |
|
(4,060 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
In progress |
|
1,325 |
|
1 |
|
— |
|
(25 |
) |
— |
|
1,301 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Intangible Assets |
|
1,325 |
|
1 |
|
— |
|
(25 |
) |
— |
|
1,301 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
— |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Not Linked to Concession (Other Intangible Assets) |
|
502,737 |
|
5,036 |
|
(16,692 |
) |
(39,013 |
) |
— |
|
452,068 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Administration |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
In service |
|
765,557 |
|
1,605 |
|
(2,698 |
) |
66,851 |
|
— |
|
831,315 |
|
|
Accumulated Amortization |
|
(420,336 |
) |
(56,295 |
) |
146 |
|
(1,999 |
) |
— |
|
(478,484 |
) |
|
Impairment |
|
(42,595 |
) |
— |
|
1,852 |
|
— |
|
— |
|
(40,743 |
) |
|
In progress |
|
141,483 |
|
59,726 |
|
(6,278 |
) |
(34,781 |
) |
— |
|
160,150 |
|
|
Other |
|
58,628 |
|
— |
|
(9,714 |
) |
(69,084 |
) |
— |
|
(20,170 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total |
|
1,365,371 |
|
33,078 |
|
(32,977 |
) |
(55,034 |
) |
(375,287 |
) |
935,151 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Intangible assets are substantially amortized during the concession period.
The final term of concession for Eletrobras’ Distributors expired on July 7, 2015. As mentioned in Note 2, the distribution companies in the Eletrobras Group computed the portion corresponding to the financial assets under IFRIC 12 proportionally by July 31, 2018, the deadline to remain responsible for operating and maintaining the public services of distribution as determined by the shareholders of Eletrobras.