v3.25.4
DEFERRED INCOME
 12 Months Ended
Dec. 31, 2025
Accruals and deferred income including contract liabilities [abstract]  
DEFERRED INCOME
22. DEFERRED INCOME
12.31.202512.31.2024
Contractual Liabilities (customers contracts)(1)
1,078,029 1,016,935 
Sale of goods and fixed assets(2)
56,130 61,919 
Government grants1,180 6,714 
Other(3)167,326 60,478 
Total 1,302,665 1,146,046 
Current 1,076,293 1,019,134 
Non-current 226,372 126,912 
(1)Refers to the balance of contractual liabilities of customers, deferred to match performance obligations 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..
(3)The consolidated amounts include the resale of software licenses from the indirect subsidiary TIS.
Below, we present the changes in contractual liabilities (contracts with customers), mainly represented by the sale of prepaid credits.
12.31.202512.31.2024
Balance at the beginning of the fiscal year1,016,935 963,407 
Additions 9,056,854 9,482,545 
Write-offs, net(8,995,760)(9,429,017)
Balance at the end of the year1,078,029 1,016,935 
Below, we present the expected terms for the realization of contractual, non-current liabilities.
Year
20261,011,297 
202746,471 
20284,735 
20293,325 
20303,946 
2031 onwards8,255 
Total1,078,029