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Plug-in electric vehicles (PEVs) have recently attracted much attention due to their potential to reduce CO2 emissions and transportation costs and can be grouped into entities (aggregators) to provide ancillary services such as frequency regulation. In this paper, the application of aggregators to frequency regulation by making fair use of their energy storage capacity is addressed. When the power grid requires frequency regulation service to the aggregator to adjust the grid frequency, the PEVs participating in providing the service can either draw energy (as it is usually done to charge the vehicle) or deliver energy to the grid by means of the vehicle-to-grid (V2G) interface. Under the general framework of optimizing the aggregator profit, different methods, such as state-dependent allocation and the water-filling approach, are proposed to achieve a final state of charge (SOC) of the PEVs that satisfy the desired fairness criteria once the regulation service has been carried out.