Over the years, the National Electric Energy Agency - ANEEL - and professionals in the Brazilian Electricity Sector have updated the rules and procedures for the registration and control of assets adopted by concessions, licensees and authorized, whose assets and facilities are subject to reversion to the Federal Government.
Since the publication of DNAEE Ordinance No. 815/1994, dated November 30, 1994, ANEEL realized the need to review existing asset control processes and, thus, to continue the permanent process of updating and adapting to the regulations and regulations of the Electricity Sector. He 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 Electric Sector Asset Control Manual establishes rules and procedures for asset control, with the objective of standardizing control procedures and allowing the supervision and monitoring of the activities subject to the concession, permission, or authorization. It also allows an adequate asset valuation to meet the needs for the valuation of assets and facilities and the remuneration of the capital invested at the time the service was granted, through a tariff structure.
Revised after Public Hearing No. 24/2014, the MCPSE was updated by means of Normative Resolution No. 674/2015, the version currently in force.
The Asset Control System in the electrical sector must comply with certain control premises, taking into account that specific codes must be used:
a) link to the Course Order system that represents a registration, monitoring and control process for calculating accounting costs (Order of Immobilization and Order of Deactivation);
b) compliance with the concepts of a border point between the various facilities in service;
c) registration by Type of Registration Unit - Type UC - comprising a set of assets that have a similar or similar function, for example: the family of auxiliary service transformers;
d) registration of the Registration Units - UC - covering the portion of the collection depending on the electricity service that must be registered individually in the property register;
e) registration of the Addition and Withdrawal Units - UAR - including the portion or a whole of a UC that added, removed, or replaced is reflected in the Fixed Asset and Intangible Assets records of the dealers and licensees, for example: power transformer UAR - 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 with the transfers of 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.
Patrimonial Control provides subsidies for the company's economic and financial planning, since a planned investment that is applied to fixed assets will be considered in the calculation base for review. In the case of companies in the electricity sector, the resources invested together with efficient asset control result in an energy tariff that will allow new investments.
The Electricity Sector presents constant changes in legislation and consumer demand, which represents a major 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 the maintenance of processes. Considering these factors, applying asset 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 your company's Asset Control, contact one of our specialists.
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