DEFERRED INCOME (Tables)

12 Months Ended

Dec. 31, 2023

Accruals and deferred income including contract liabilities [abstract]

Schedule of deferred income

	12.31.2023	12.31.2022
Contractual Liabilities (customers contracts)(1)	963,407	865,407
Sale of goods and fixed assets(2)	68,699	78,027
Government grants	17,124	28,162
Other	37,373	11,827
Total	1,086,603	983,423
Current	960,078	845,645
Non-current	126,525	137,778

(1)Refers to the balance of contractual liabilities of customers, deferred when they relate to performance obligations satisfied over time.

(2)Includes the net balances of the residual values from sale of non-strategic towers and rooftops, transferred to income as the conditions for recognition are met.

Schedule of changes in contractual liabilities (IFRS 15), mainly related to the sale of prepaid credits

	12.31.2023	12.31.2022
Balance at the beginning of the fiscal year	865,407	619,881
Additions	8,051,367	7,794,042
Write-offs, net	(7,953,367)	(7,583,863)
Business combination – Garliava (Note 1.c.3)	—	35,347
Balance at the end of the year	963,407	865,407

Schedule of expected periods of realization of contractual liabilities

Year
2024	911,911
2025	33,552
2026	3,702
2027	3,198
2028	2,991
2029 onwards	8,053
Total	963,407