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Since the onset of the energy crisis, energy cost (and its attendant contribution to the cost of a lighting system) has become the predominant factor in evaluating an existing lighting system and in determining the choice of a new or replacement system. The total cost of lighting can be computed by assembling all the factors of both fixed and operating charges that apply to any particular installation. Using the analysis forms recommended by the IES and/or other lighting publications, one can readily make economic comparisons of two or more methods being studied for a given lighting system. The discussions of the factors influencing costs of lighting systems are covered, and examples of cost comparisons of several typical lighting systems, are cited.