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Initial irreversible capacity (IIC) can be defined by means of the initial intercalation Ah efficiency (IIE) and the initial irreversible specific capacity at the surface (IICs) with the linear-fit range of the intercalation so as to precisely express the irreversibility of an electrode-electrolyte system. Their relationship was IIC=Qc-Qd=(IIE­­-¹-1) Qd + IICs in the linear-fit range of IIE. Here, Qc and Qd signify charge and discharge capacity, respectively, based on a complete lithium ion battery cell. Charge indicates lithium insertion to carbon anode. Two terms of IIE and IICs depended on the types of active materials and compositions of the electrode and electrolyte but did not charge with charging state. In an ideal electrode-electrolyte system, IIE and IICs would be 100%, 0 mAh/g for the electrode and mAh for the cell, respectively. These properties cna be easily obtained by the Gradual Increasing of State of Charge (GISOC).