“…Analyzing the methods adopted for CU recategorizations in Brazil, it is possible to observe that the use of the instrument decree and laws (Borges et al, 2019;Bim et al, 2017;Molinaro & Leal, 2018;Ferreira, 2014;Schaimann & Rebolar, 2017;Lopes, 2019;Bernard et al, 2014;Policarpo, 2019;Bona, 2014;Zechner, 2020;Zamadei et al, 2019;Oliveira, Research, Society and Development, v. 11, n. 10, e418111032855, 2022 (CC BY 4.0) | ISSN 2525-3409 | DOI: http://dx.doi.org/10.33448/rsd-v11i10.32855 10 2018; Domingues, 2010;Caldas, 2015;Lacerda et al, 2017;Duarte, 2012;Barbosa, 2013;Spamer, 2017;Prudencio, 2018;Cunha, 2012;Narezi, 2012) stands out in this process.…”