v3.25.4
INTANGIBLE ASSETS
 12 Months Ended
Dec. 31, 2025
Disclosure of detailed information about intangible assets [abstract]  
INTANGIBLE ASSETS
14. INTANGIBLE ASSETS
14.a. Accounting policy
Intangible assets acquired separately are measured at acquisition / formation cost upon their initial recognition. The cost of an intangible asset are capitalized until the asset becomes operational. The cost of an intangible asset acquired in a business combination is its fair value at the acquisition date.
After initial recognition, intangible assets are stated at acquisition and/or buildup cost, net of amortization and accumulated provision for impairment, where applicable. Intangible assets generated internally, excluding capitalized development costs, are not capitalized, and the expense is reflected in the statement of income for the year in which it is incurred.
The useful lives of intangible assets are considered finite or indefinite.
•Intangible assets with finite useful lives are amortized over their economic useful lives under the straight-line method and are tested for impairment whenever there is any indication of impairment loss. The amortization period and the amortization method for an intangible asset with a finite useful life are reviewed on an annual basis.

Changes in the estimated useful life or the expected pattern of consumption of future economic benefits embodied in an asset are accounted for by changing the amortization period or method, as appropriate, and treated as changes in accounting estimates. The amortization expense on intangible assets with finite lives is recognized in the statement of income in the cost/expense category consistent with the function of the intangible assets.
•Intangible assets with indefinite useful lives (goodwill) are not amortized, but are tested for impairment annually, either individually or at the CGU level. The assessment of indefinite life is reviewed annually to determine whether the indefinite life continues to be justifiable. Otherwise, changes in useful life – from indefinite to finite - are carried out prospectively. Goodwill generated upon investment acquisition is treated as an intangible asset with indefinite useful lives.

When goodwill has been allocated to a CGU and part of the operation within that CGU is disposed that, the goodwill associated with that operation is included in the carrying amount of the operation when determining the gain or loss on disposal. Goodwill disposed in these circumstances is allocated based on the relative fair values of the disposed operation and the portion of the CGU retained.
Gains and losses arising from derecognition of an intangible asset are measured as the difference between the net disposal proceeds and the carrying amount of the asset and recognized in the statement of income on disposal.
14.b. Critical estimates and judgments
The accounting treatment of the investment in intangible assets includes making estimates to determine the useful life for amortization purposes, particularly for assets acquired in business combinations.
The determination of the useful lives requires estimates in relation to the expected technological evolution and the alternative use of the assets. Hypotheses related to the technological aspect and its future development imply a significant degree of analysis, since the timing and nature of future technological changes are difficult to predict.
Information on the recoverability of fixed assets is presented in Note 15.
14.c. Breakdown and changes
A brief description of the key intangible asset items with finite useful lives, is as follows:
•Licenses: These include concession and authorization licenses, acquired from ANATEL for provision of telecommunication services. These also include licenses from business combinations.
•Software: This includes licenses for software used in the Company’s operating, commercial and administrative activities.
•Brands, customer base and other intangibles: These comprise intangible assets acquired through a business combination. Other intangibles include non-compete agreements and relationships with customers and suppliers and service providers.
Indefinite useful lifeFinite useful life
Goodwill(1)
LicensesSoftwareTrademarksCustomer portfolioOther intangible assetsSoftware under developmentTotal
Balance on December 31, 202326,390,696 14,887,059 6,056,999 571,902 205,800 48,021 802,498 48,962,975 
Additions(2)
— 23,919 — — — — 2,865,816 2,889,735 
Write-offs, net— — (3,592)— — — (650)(4,242)
Net transfers(3)
— — 2,874,907 — — — (2,839,849)35,058 
Business combination – IPNET (Note 1.c.3.)174,439 — — 10,099 28,749 27,136 — 240,423 
Amortization (Note 26.)— (1,315,724)(2,341,474)(85,829)(112,423)(6,852)— (3,862,302)
Balance on December 31, 202426,565,135 13,595,254 6,586,840 496,172 122,126 68,305 827,815 48,261,647 
Additions(2)
— — 52,185 — — — 2,857,630 2,909,815 
Net transfers(3)
— — 2,895,510 (80)(102)(205)(2,893,825)1,298 
Business combination – Samauma (Note 1.c.1)38,590 — 6 5,460 — 21,290 — 65,346 
Business combination – IPNET (Note 1.c.3)1,960 — — — (130)(172)— 1,658 
Business combination – FiBrasil (Note 1.c.2)631,169 — 42,203 445 3,836 — — 677,653 
Business combination – Cyber (Note 1.c.6)— — 1,228 — — — — 1,228 
Amortization (Note 26.)— (1,318,276)(2,476,810)(87,889)(53,770)(13,442)— (3,950,187)
Balance on December 31, 202527,236,854 12,276,978 7,101,162 414,108 71,960 75,776 791,620 47,968,458 
Balance on December 31, 2024
Cost26,565,135 29,772,875 30,772,551 1,673,846 4,577,691 315,248 827,815 94,505,161 
Accumulated amortization— (16,177,621)(24,185,711)(1,177,674)(4,455,565)(246,943)— (46,243,514)
Total26,565,135 13,595,254 6,586,840 496,172 122,126 68,305 827,815 48,261,647 
Balance on December 31, 2025
Cost27,236,854 29,772,875 33,811,189 1,679,752 4,583,991 336,367 791,620 98,212,648 
Accumulated amortization— (17,495,897)(26,710,027)(1,265,644)(4,512,031)(260,591)— (50,244,190)
Total27,236,854 12,276,978 7,101,162 414,108 71,960 75,776 791,620 47,968,458 
(1)Refer to the operations of Santo Genovese Participações (2004); Spanish and Figueira (2006); Telefônica Televisão Participações (2008); Vivo Participações (2011); GVT Participações (2015), Garliava and Vita IT (2022), Vale Saúde Sempre (2023), IPNET (2024), Samauma and FiBrasil (2025).
(2)Licenses refer to the extension of authorization for the right to use radio frequencies for the operation of the SMP (Mobile Personal Service).
(3)Total balances refer to transfers between classes of property and equipment and intangible assets (Note 13.c.).
14.d. Amortization rates
Below, we present the annual amortization rates for the years ended December 31, 2025 and 2024.
Description12.31.202512.31.2024
Licenses3.60%to24.00%3.60%to24.00%
Softwares20.00%20.00%
Trademarks5.13%to23.53%5.13%to23.50%
Customer portfolio10.00%to20.69%9.52%to20.70%
Other intangible assets6.67%to25.00%6.67%to20.00%