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This paper research the issues of economic comparison of electrical energy storage systems based on the levelised cost of storage (LCOS). One of the proposed formulas for LCOS calculation was given, the parameters to be considered and the basic principles of their calculation were examined in detail. The LCOS was calculated for an electrical energy storage system, whose main function is to compensate for rapid changes in load power. LCOS sensitivity to changes in variables was analysed. The scope of potential application of the formula under consideration was specified, and the limitations preventing its wider use were indicated.