The initial irreversible capacity, Qi, is one of the parameters to express the material balancing of the cathode to anode. We introduced new terms, which are the initial intercalation Ah efficiency (IIE) and the initial irreversible specific capacity at the surface (Qis), to express precisely the irreversibility of an electrode/electrolyte system. Two terms depended on kinds of active-materials and compositions of the electrode, but did not change with charging state. MPCF had the highest value of IIE and the lowest value of Qis in 1M LiPE6/EC + DEC (1 : 1 volume ratio) electrolyte. IIE value of LiCoO2 electrode was 97-98%, although the preparation condition of the material and the electrolyte were different. Qis value of LiCoO2 was 0~1 mAh/g. MPCF-LiCoO2 cell system had the lowest of the latent capacity. Qis value increased slightly by adding conductive material. IIE and Qis value varied with the electrolyte. By introducing PC to EC+DEC mixed solvent, IIE values were retained, but Qis increased. In case of addition of MP, IIE value increased and Qis value also increased a little.