(in PLNm) As at December 31, 2022 As at December 31, 2021
Cost to acquire customers 60 56
Logistics costs related to coal purchases 55 4
Long-term contracts 35 38
IT services 19 15
Property and tort insurance 17 14
Social Fund 5 7
Other prepayments 30 18
VAT receivables 1.570 537
Advances for deliveries 404 507
Excise tax receivables 12 17
Other current assets 12 27

The increase in input VAT receivables is mainly due to the introduction of the anti-inflation shield (a reduction in the VAT rate on electricity, system heat, gas, among others) and an increase in coal purchases. The amount of the delivery advance is linked to future coal deliveries.


Cost to acquire customers

Pre-contractual costs incurred in connection with the performance of the contract are included in other assets and recognised as prepaid expenses if it is probable that these costs will be covered in the future by revenue received from the customer.

The Group recognised the following costs to be settled over time as at December 31, 2022 and December 31, 2021.

(in PLNm) Year ended
December 31, 2022
Year ended
December 31, 2021
AS AT JANUARY 1 162 155
Costs of bringing a contract to conclusion – capitalised 56 61
Amortisation and impairment (56) (54)
AS AT DECEMBER 31 162 162
Current 60 56
Non-current 102 106


The costs of bringing a contract to conclusion primarily include agency commissions for acquiring or retaining a customer.

The asset is depreciated on a systematic basis, taking into account the period over which the goods or services to which it relates are transferred to the customer.

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