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The purpose of this article is to put forward a methodology in order to evaluate the Cost Breakdown Structure (CBS) of a Floating Offshore Wind Farm (FOWF). In this paper CBS is evaluated linked to Life-Cycle Cost System (LCS) and taking into account each of the phases of the FOWF life cycle. In this sense, six phases will be defined: definition, design, manufacturing, installation, exploitation and dismantling. Each and every one of these costs can be subdivided into different sub-costs in order to obtain the key variables that run the life-cycle cost. In addition, three different floating platforms will be considered: semisubmersible, Tensioned Leg Platform (TLP) and spar. Several types of results will be analysed according to each type of floating platform considered: the percentage of the costs, the value of the cost of each phase of the life-cycle and the value of the total cost in each point of the coast. The results obtained allow us to become conscious of what the most important costs are and minimize them, which is one of the most important contributions nowadays. It will be useful to improve the competitiveness of floating wind farms in the future.

The main objective of this paper is to determine a theoretical methodology process to study the life cycle cost of floating offshore wind farms. The principal purpose is adapting the LCC (Life-Cycle Cost Calculation) from several authors to the offshore wind energy world, providing a new method which will be called LCSFOWF. In this sense, several general steps will be defined: life cycle definition, process breakdown structure, viability study and sensitivity study. Moreover, technical and economic issues and their relations will be considered. On the other hand, six life cycle phases needed to install a floating offshore wind farm will be defined: conception and definition, design and development, manufacturing, installation, exploitation and dismantling. They will be useful to define the majority of the steps in the process. This methodology could be considered to calculate the real cost of constructing floating offshore wind farms.