Entry · Consumer
CDE: Energy Development Account
Who pays for the discounts and for universal service?
Acronyms: ANEEL, Brazilian Electricity Regulatory Agency; TE and TUSD, Energy Tariff and Distribution System Use Tariff.
In one sentence
Sector fund that pays for public policies of the power sector, such as universal service and tariff discounts to users (low income, rural, irrigation and aquaculture, sanitation, incentivized sources). It is collected mainly through quotas included in the grid use tariffs.
Real example
96.4%Nature of the data: Calculated
2026 · Energy Development Account (CDE)
Source: ANEEL, CDE: custeio dos benefícios tarifários. Reference up to 2026. Captured on Sep 30, 2026.
Share of the revenues of the approved CDE budget for 2026 that comes from the quotas paid in the tariffs.
In the approved budget for 2026, the quotas paid in the tariffs add up to R$ 50.7 billion, of R$ 52.7 billion in published revenues.
Calculated: Deterministic transformation made by Scrutiniums, with a published formula.
Why it matters
How it is measured
Annual budget approved by ANEEL, in reais, by expense and revenue item; in the tariffs, the components with CDE in their code appear within the TUSD and the TE, in R$/MWh.
Unit: R$ (annual budget); R$/MWh in the tariff components
Not to be confused with
TSEE (Tarifa Social (social electricity tariff))
The Tarifa Social is the policy of discount on the bill; the CDE is the sector fund that pays for it, collected mainly through quotas included in the grid use tariffs.
The ESS is a charge of the trading rules for the costs of system services; the CDE is a sector fund with an annual budget approved by ANEEL for public policies. They are different bases, and the observatory does not add them up.
What cannot be concluded
- The approved budget is not the execution: what the account actually collected and spent is not in the dataset used here.
- Monthly transfers to each distribution utility for discounts (tariff subsidies) and the annual budget by item are different datasets and do not add up.
Related entries
In the learning paths
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Official source
ANEELPage “Gestão de Recursos Tarifários”, Energy Development Account section (captured on Sep 30, 2026)
In other words: the CDE is a power sector fund that pays for public policies, among them bringing electricity to the whole territory and the tariff discounts of groups such as low income, rural, irrigation, sanitation and incentivized sources.
Literal excerpt from the document
Portuguese only“A Conta de Desenvolvimento Energético (CDE) é um fundo setorial que tem como objetivo custear diversas políticas públicas do setor elétrico brasileiro, tais como: universalização do serviço de energia elétrica em todo o território nacional; concessão de descontos tarifários a diversos usuários do serviço (baixa renda, rural, atividade de irrigação e aquicultura em horário especial, serviço público de água, esgoto e saneamento, geração e consumo de energia de fonte incentivadas etc.);”
In other words: most of the CDE money comes from quotas charged within the grid use tariffs; ANEEL approves the annual budget and sets the quota at the amount still missing after the other revenues.
Literal excerpt from the document
Portuguese only“Os recursos da CDE são arrecadados principalmente das quotas anuais pagas por todos os agentes que comercializam energia elétrica com consumidor final. Isso é feito mediante encargo tarifário incluído nas tarifas de uso dos sistemas de distribuição e transmissão de energia, [...] Cabe à ANEEL aprovar o Orçamento Anual da CDE e fixar a quota anual, que deve corresponder à diferença entre a necessidade total de recursos da Conta e a arrecadação proporcionada pelas demais fontes.”
Documents accessed and text checked on Sep 30, 2026.