Over the years, the National Electric Energy Agency – ANEEL – and professionals in the Brazilian Electricity Sector have been updating the rules and procedures for the registration and control of assets adopted by concessionaires, permit holders and authorized companies, whose assets and facilities are subject to reversal. the Union.
Since the publication of Ordinance DNAEE No. 815/1994, of November 30, 1994, ANEEL realized the need to review the existing asset control processes and, therefore, continue the permanent process of updating and adapting to regulations and standards of the Electric Sector. It then created the Electric Sector Asset Control Manual (MCPSE), established by Normative Resolution No. 367/2009, containing all aspects of registration to facilitate asset monitoring for tariff and reversal purposes. The Electricity Sector Asset Control Manual establishes rules and procedures for asset control, aiming to standardize control procedures and allow the inspection and monitoring of activities subject to the concession, permission or authorization. It also allows for an adequate equity valuation to meet the needs of valuing assets and facilities and remuneration of the capital invested in the time of granting the service, by means of a tariff structure.
Through the review from Public Hearing No. 24/2014, updated the MCPSE through Normative Resolution No. 674/2015, currently in force.
The Asset Control System in the electricity sector needs to comply with some control assumptions, taking into account that specific encodings must be used:
a) linking to the Course Orders system that represents a process of registration, monitoring and control for the calculation of accounting costs (Immobilization Order and Deactivation Order);
b) compliance with the concepts of boundary point between the various installations in service;
c) registration by Type of Registration Unit – Type UC – comprising a set of goods that have a similar or similar function, for example: family of auxiliary service transformers;
d) registration of Registration Units – UC – covering the portion of the collection due to the electric energy service that must be individually registered in the property register;
e) registration of the Units of Addition and Withdrawal - UAR - including the portion or a whole of a UC that added, removed or replaced reflects in the records of Fixed Assets and Intangible Assets of concessionaires and permissionaires, example: UAR of power transformer - radiator, tank;
f) Minor Component record – COM – representing the portion of a UAR that when added, removed or replaced does not reflect in the accounting records;
g) compliance with the unitization regime and simultaneous registration of transfers from Fixed Assets in Progress – AIC to Fixed Assets in Service – IAS;
h) registration by Unitization – process in which assets, rights and facilities are valued, constituting UA/UAR.
Asset Control provides subsidies for the company's economic-financial planning, since a planned investment that is applied to fixed assets will be considered in the calculation basis for review. In the case of companies in the electricity sector, the resources applied together with an efficient equity control, result in an energy tariff that will allow new investments.
The Electricity Sector presents constant changes in legislation and consumption demand, which represents a great challenge for administrators and accountants, given the need to generate information to assist in cost management and integration of cost analysis systems, in addition to maintaining Law Suit. Considering these factors, applying equity control to companies in the electricity sector is a strategic need and becomes a challenge that requires professionals to prepare periodic reports.
To access the Electric Sector Asset Control Manual (MCPSE) in full:
https://www.aneel.gov.br/documents/656815/14887121/MANUAL+DE+CONTROLE+PATRIMONIAL+DO+SETOR+EL%C3%89TRICO+-+MCPSE/3308b7e2-649e-4cf3-8fff-3e78ddeba98b
To access Normative Resolution 674/2015, in full:
http://www2.aneel.gov.br/cedoc/ren2015674.pdf
If you have questions or need support for the Asset Control of your company, contact one of our specialists.
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