Under the deregulation environment of power industry, the costs of transmission service should be fairly allocated to users. Based on the power flow results and circuit theory, this thesis is to calculate the contribution of line loss by decomposing line current which is related to the corresponding users in order to determine the ratio of transmission utilization. The proposed strategy that is different from the existed methods adopts the decomposed transmission line loss to avoid the non-linear relation of power flow or current which causes cost allocation distortion.