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Accounts payable were reduced in 2020 and increased in 2021 due to the Company’s shares price changes in these periods end, which is applied to measure the share-based payment plan settled in cash, as disclosed in Note 29.Property, plant and equipment included in the assets held for sale (US$ 187.0) is presented net of impairment losses in the amount of US$ 45.1 measured based on the fair value less cost to sell.Items presented above are net of deferred income tax, if applicable, of US$ (1.6), US$ 6.2 and US$ (2.8) for the years ended December 31, 2021, 2020 and 2019, respectively.Parts and services: financing provided to certain customers as a result of the COVID-19 impacts over the Commercial Aviation business related to the supply of parts and services mainly provided during the year of 2020. The terms negotiated within the renegotiation agreement establishes interest of 6% p.a. and annual principal payments until the final maturity date (2023). There is no collateral in the parts and services customer financing, however, the recurring supply of parts and services to the related customers relies on the timely payment of financings provided.Aircraft: financing provided to customers related to the acquisition of used aircraft. 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