IEC 62282-7-2:2021 applies to SOFC cell/stack assembly units, testing systems, instruments and measuring methods, and specifies test methods to test the performance of SOFC cells and stacks. This document is not applicable to small button cells that are designed for SOFC material testing and provide no practical means of fuel utilization measurement. This document is used based on the recommendation of the entity that provides the cell performance specification or for acquiring data on a cell or stack in order to estimate the performance of a system based on it. Users of this document can selectively execute test items suitable for their purposes from those described in this document. This first edition cancels and replaces IEC TS 62282-7-2 published in 2014. This edition includes the following significant technical changes with respect to IEC TS 622827-2:2014: - users can substitute selected test methods of this document with equivalent test methods of IEC 62282-8-101 for solid oxide cell (SOC) operation for energy storage purposes, operated in reverse or reversible mode; - terms and definitions are aligned with the corresponding terms and definitions in IEC 62282-8-101; - symbols are aligned with the corresponding symbols in IEC 62282-8-101.